Out of state income?

[antthonywilliams]

I was employed by a firm located in a different state from which I reside.  Will I have to report the income as out of state income or as part of regular income when filing?

[OpeA1]

Hello antthonywilliams!

Generally, yes, you will file a resident return in your state of residence and the file a non-resident return in the other state because you sourced-income there. 

However, if the two states in question have reciprocity agreements, then all that changes. 

What are reciprocating states?

"Reciprocity agreements mean that two states allow its residents to only pay tax on where they live—instead of where they work. For instance, this is particularly important to higher wage earners who live in Pennsylvania and work in New Jersey."Oct 4, 2016

https://tax.thomsonreuters.com/blog/state-by-state-reciprocity-agreements/ 

Best!