Where do job-related exp for pro baseball player working in multiple states go-resident or nonresident state return or both? ie off season mileage to training facility.

[esjmd]

Primary residence CA but plays in PA and NJ.  Can off season mileage be claimed on PA nonresident return or does it go on CA return?  

[Zbucklyo]

Are you self-employed or do you receive a W-2 as a pro baseball player?

[esjmd]

I receive a W2

[Zbucklyo]

Starting in 2018, unreimbursed employee business expenses were eliminated as a deduction for almost everybody.  There is an exception for performing artists, but I don't think you qualify as such.