1099-NEC From another state

[aborofsky]

Hello All,

I got a 1099-NEC from a side gig I do on nights and weekends. The company is based in RI, and the total income on the 1099 was $992. Only $188 of that was earned in RI, the rest was earned in MA and I am a resident of MA. Would I need to file a non-resident return in RI for the $188? 

[LoganathanB]

Yes, If you are a Rhode Island nonresident who has to file a federal return and has income from Rhode Island sources, you must file a Rhode Island return.

Click on the link for more information

Rhode Island Income Tax

[aborofsky]

Sorry, I didn't phrase the question correctly. Is it my own responsibility to split the income into different states, as the company just gave me one 1099 form. So would I report just $188 for Rhode Island non-resident return and the remaining $804 on my Massachusetts return?

[Vanessa A]

No, you will report the entire amount on your MA resident return and $188 on your RI non-resident return.  MA will give you a credit for taxes paid to RI, but because MA is your resident state you will need to report all of your income on that return.