Depends on what the states are...and whether any have any reciprocal tax agreements with you resident state.
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Assuming that there are no reciprocal agreements between your home state and the other states
....and assuming you are considered a full-year resident of your home state, and only worked temporarily...or perhaps crossed-border daily to either of the the non-resident states.....(i.e you did not move your permanent residence during the year,)
Then.
1)...you allocate any work or business income you had for physically working in each non-resident state to that non-resident state. i.e...if you worked in KY for a month, and received income for that month, then those wages or income belongs to that state and is taxed by that state.
2) .....and ALL income from everywhere is allocated to your home/resident state.....even the income from working in another state...but your home state will allow you to take a tax credit for the taxes you paid to the non-resident states in step #1 (with some handwriting when the tax rates don't match). All interest and dividend income, and investment income is only reported in your home state (unless you own a rental property in another state that you get income from). The non-resident state tax returns MUST be prepared before the Resident state tax return so that these amounts can be calculated properly......and only after the Federal tax return is filled out completely with every scrap of income and all Federal deductions and credits.
3) Thus...Federal taxes filled in entirely...then non-resident states...then resident state.
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....all that changes if you actually moved your residence from one state to another during the tax year ....or if your resident state has a reciprocal tax agreement with one or both non-resident states.
____________*Answers are correct to the best of my knowledge when posted, but should not be considered to be legal or official tax advice.*
