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nbattey42
Returning Member

Wondering which state to file a state income tax in

I work as a fisheries observer, which means I receive my income from a company which subcontracts with the federal government in the form of a 1099-MISC. This company is based in Florida, but I live in a different state and do work in states other than my state of residence.

What this entails is me driving to where a fishing vessel is located, accompanying them on a trip out to sea (often out of the state of origin's waters), and returning, sometimes to a different port in a different state. I also do processing of paperwork and stuff at home, but my pay is a prorated amount of money per day at sea.

My question is: do I file taxes in my state of residence, the state where the fishing vessel leaves port, or the state that the observer company is based in?

3 Replies
KathrynG3
Expert Alumni

Wondering which state to file a state income tax in

It depends on which states. Typically, income is taxed in the resident state. Based on the state rules where the fishing vessel leaves port, there could be an additional filing requirement there and tax due. The resident state typically would give the taxpayer a credit for any tax already paid to another state. 

 

By carefully replying to the questions in TurboTax, the state details will be accurately captured.

 

For state information:

How do I file a part-year state return?

How do I file a nonresident state return?

For contact information for states that have income tax: How do I contact my state Department of Revenue? Go to each state's department of revenue and get the individual income tax instructions for each state to determine if there is a filing requirement.

 

 

For federal information:

How do I report income from self-employment?

IRS Tax Topic 416 Farming and Fishing Income

IRS 2019 Publication 225 Farmer's Tax Guide

@nbattey42

nbattey42
Returning Member

Wondering which state to file a state income tax in

So I live in New Hampshire and most frequently leave from Massachusetts. I don't need to file a state income tax in NH, I would if I have to file in Massachusetts.

JotikaT2
Expert Alumni

Wondering which state to file a state income tax in

It depends.

 

Nonresidents must file a Nonresident Massachusetts return if your gross income exceeds $8,000 from Massachusetts sources.  If your gross income is below this amount, you would not be to file a return.

 

MA filing requirement for nonresidents

 

Please see the example provided below for an explanation as to why MA taxes fisherman.  This amounts in this link are not current.  The gross income amount for 2019 is $8,000.

 

Nonresident fisherman reporting example

 

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