In which state is my income earned?

[jsdrummer1]

I live in NC and have a regular NC job. I also teach online classes as an Adjunct Professor for a university in Kentucky. Until 2020, they withheld KY income tax. In 2020, the KY university started withholding NC income tax instead of KY income tax. In which state did I earn the income? Do I still need to file a non-resident KY return? If I do, do I just say that all of my income was earned in NC?

[AlanT222 · Accepted solution]

Since you work in North Carolina and teach from home in North Carolina, your income is all earned in North Carolina.  You would only need to file a Kentucky non-resident income tax return if the University withheld Kentucky taxes from your pay.