I was in consulting last year before I changed jobs in July. My employer did not send me apportioned amounts for each state so I am not sure how to handle this?

[MichaelMc]

You didn't actually ask a question, but I think you are concerned about how to apportion income for taxation in various states.

Did you actually travel to your consulting clients and perform work in those states, or did you work from a central location? If work was not actually performed with "feet on the ground," I would not consider such states to have nexus for purposes of assessing income tax.

Did you employer report your wages on Form W-2? Were there no state wage and tax allocations on the W-2? Typically, I would rely on the employer's allocation of wages and taxes between the states.

In the absence of documentary evidence from the employer, I would rely on your diary, appointments calendar, or expense reports to provide information about the number of days worked, and where they were worked, and apportion your income between the states on that basis.