I'm not a resident of New York but I flew there for 1 day to serve on an advisory board. I was paid a small honoraria. Do I need to file New York state taxes as a non-resident for this honoraria? I did the same thing for an advisory board in Colorado.
It depends. Do the below criteria apply to your situation?
New York:
Individuals who receive New York-source income are required to file if their NY AGI exceeds:
Single and can be claimed as a dependent on another person’s return: $ 3,100
Single and cannot be claimed as a dependent on another person’s return: $ 8,000
MFJ: $16,050
MFS: $ 8,000
HOH: $11,200
QW: $16,050
Colorado:
A Colorado income tax return must be filed if an individual is a:
• Full-year resident of Colorado,
• Part-year resident of Colorado with taxable income while a resident, or
• Nonresident of Colorado with Colorado-source income,
And the taxpayer:
• Is required to file a federal income tax return, or
• Has a current year Colorado income tax liability
It depends. Do the below criteria apply to your situation?
New York:
Individuals who receive New York-source income are required to file if their NY AGI exceeds:
Single and can be claimed as a dependent on another person’s return: $ 3,100
Single and cannot be claimed as a dependent on another person’s return: $ 8,000
MFJ: $16,050
MFS: $ 8,000
HOH: $11,200
QW: $16,050
Colorado:
A Colorado income tax return must be filed if an individual is a:
• Full-year resident of Colorado,
• Part-year resident of Colorado with taxable income while a resident, or
• Nonresident of Colorado with Colorado-source income,
And the taxpayer:
• Is required to file a federal income tax return, or
• Has a current year Colorado income tax liability
Q. Do I need to file New York & Colorado state taxes as a non-resident for this honoraria?
A. Yes, but "nobody" does. See http://money.cnn.com/2013/06/28/pf/taxes/business-traveler-tax-threat/ If you live in a state without an income tax (e.g. FL or TX), it’s more likely you should file in the work states. You can't use the "it all comes out even" rationale for not filing.