If you did not Live or Work in Indiana at any time in 2021 or have Indiana state income taxes withheld from your wages then answer NO you did not make money in any other states.
No, there is nothing in the Indiana (IN) list of income required to be reported that suggests remote workers should be taxed.
Indiana income includes income from the following sources:
1. Winnings from Indiana riverboats, pari-mutuel wagering, and lotteries;
2. Labor or services performed in Indiana, including salaries, wages, tips, commissions, etc.; (you were not in IN while working)
3. A farm, business, trade or profession doing business in Indiana;
4. Any real or personal property located in Indiana, including any income from the sale or exchange of property located in Indiana;
5. A partnership or an S corporation doing business in Indiana;
6. Stocks, bonds, notes, bank deposits, patents, copyrights, secret processes and formulas, goodwill, trademarks, trade brands, franchises, and other property where earnings are a part of an Indiana business;
7. Income from trusts and estates derived from Indiana sources and distributed to nonresident heirs; and
8. Pensions and most interest and dividends are taxed by your state of residence when you receive them.
Remote workers whose companies are based in in seven states will incur a tax liability in their state of residence as well as in the state in which their company is located due to convenience rules. These include Arkansas, Connecticut, Delaware, Massachusetts, Nebraska, New York, and Pennsylvania.
In these states, even if the worker never physically did work inside the state where their company office is situated, a nonresident return must be filed as a nonresident and generally have tax liability.