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Level 1
posted Mar 31, 2021 8:54:34 PM

Is residual income from entertainment work performed in a state other than my current residence considered income from another state?

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1 Best answer
Expert Alumni
Apr 1, 2021 3:53:09 PM

It would depend on the tax regulations in the state where the income was earned. Typically, a state will tax income "sourced" in that state. Basically, that means if there was business activity that occurred in the state to generate the income, such as performing services or having an office there, then the income would be sourced to that state.

 

Most states have a minimum income under which you don't have to file a tax return if you have income there, so you should check that requirement first before you address the issue of where the income was sourced.

3 Replies
Expert Alumni
Apr 1, 2021 6:40:11 AM

I'm not sure what you mean by residual income, but if you earn income in a state other than your home state, you will owe tax in both the state you worked in and your home state.

 

You will get a credit in your home state for the taxes paid in the other state up to the amount of the home state tax accessed.

 

Example:  Your home state is (A), the state you worked in is (B). 

  • You earn $10,000 in state (B).
  • State (B)'s tax is $600.
  • State (A)'s tax on $10,000 is $500.
  • You would get a credit of $500 on your State (A) taxes

Level 1
Apr 1, 2021 2:32:12 PM

Thanks for the reply. I think that’s how I handled it last year. 

But to clarify, Residual income is like a royalty. When certain shows are played, bought or sold I get a payment. The original work was performed in one state, but the residuals are paid out for years afterwards. Based on that, is the taxable income always tied to the place where the work was performed (I do get W2s) or is that income just calculated into the state where I reside?

 

Thanks again.

Expert Alumni
Apr 1, 2021 3:53:09 PM

It would depend on the tax regulations in the state where the income was earned. Typically, a state will tax income "sourced" in that state. Basically, that means if there was business activity that occurred in the state to generate the income, such as performing services or having an office there, then the income would be sourced to that state.

 

Most states have a minimum income under which you don't have to file a tax return if you have income there, so you should check that requirement first before you address the issue of where the income was sourced.