Live in Illinois & travel for work. Employer is out of Arizona. W2 reports same earnings for IL & Az. State taxes withheld in both. Do I file a return in both states.

[janmore]

I travel to Arizona on occasion for Company meetings but I primarily travel to schools in the Midwest to conduct business.  My W2 shows the same earnings for both States and state taxes withheld in both.  Do I file a non-resident state return in Arizona?

[TomD8 · Accepted solution]

You must file an AZ non-resident return if your income exceeded their filing threshold.  See "Do You Have To File?" in this reference:  https://www.azdor.gov/Portals/0/ADOR-forms/TY2016/10100/10177_inst.pdf

Even if your income is below threshold, you'd have to file a return in order to receive a refund of your withheld AZ taxes.

You must also file an IL return.  Your home state can tax you on all your income, regardless of where you earned it.

You may also be subject to non-resident taxation in the other states where you physically worked, if your income exceeded the particular state's filing threshold.