Working remotely as a telehealth employee. Where do I file for state taxes?

[Audlogic]

I am currently working for an employer based in Connecticut part-time doing tele-radiology while my residency is in Massachusetts. Starting in July, I will be working full-time for a company based in Maine doing the same work and continuing to reside in Massachusetts.

The information floating out there is unclear as to where I am supposed to file my state income tax: only Massachusetts where 100% of the work is done via telehealth workstation, OR with both CT & MA (ME & MA with the next job/filing). Hoping to get some clarification on this. Thanks!

[MinhT1 · Accepted solution]

If you work remotely from your home, all income is considered earned in your home state. You only need to file a state return for your home state, and NOT the states where your employers are domiciled.

[TomD8]

Note that the above answer applies only if 100% of your work is done from your home.  Any work actually (physically) performed in a non-resident state is also taxable by that state.

[kunchok1]

Does this still apply for independent contractors and sole propietors?

[AnnetteB6]

If you are asking about which state would tax income for independent contractors and sole proprietors, then the answer depends on where the work was performed.

If you performed all work in your resident state, then only your resident state would tax your income.  If you actually traveled to a non-resident state to perform your work, then you may have a tax liability for both your resident state and the non-resident state.  

In general, the answers provided by MinhT1 and TomD8 are still valid for 2022 tax returns.

@kunchok1