1099-MISC income from a different state - do I have to file a 2nd or 3rd state tax return?

[atobin18]

I received 1099-MISCs for freelance work from companies in two states where I was not a resident. Do I have to file a state tax return for both of those states? The only line that was filled in was #7.

[Zbucklyo · Accepted solution]

If you physically performed the work in a non-resident state, you'd file a return for that state, subject to the filing requirements for the state.  If all the work was performed in your resident state, nothing out--of-state is required.