Do I file 1099-NEC to each the State it came from?

[Jimmy1314]

My wife and I are both resident of KY and we always filed married jointly. I only get W2 so my tax is straightforward. My wife did some work online (edited essays and taught a few courses all online). She got 1099-NEC from PA and NJ. I have reported those on Federal. 1099NEC from PA has box 1 and 5 whereas NJ only has box1.

My question is: do I need to file additionally to the state of PA and NJ even though we only reside in KY?

[Vanessa A]

To clarify. Is she doing work for a business or is she offering these services to multiple individuals?If she is doing work for a company as a sub-contractor with no work performed in the state of PA, then she would not need to pay taxes in PA unless they have an office for her and she chooses to not work from the office in PA. If she is not subject to taxes, she would still need to file a PA return to claim a refund of taxes withheld.For NJ she will not need to file a return.

(Edited 3/17/23 @9:10AM) @ Jimmy1314

[Jimmy1314]

Thank you for your response!

How big would the refund difference be if I did KY first then PA and NJ after?

Or should I restart by deleting KY now and work on the other 2 states first?

[MaryK4]

While you do want to complete your nonresident state tax returns first, you do not have to delete the Kentucky.  Complete the Pennsylvania return then go back to Kentucky on the summary page, look for the Tax and Credit section to add the Pennsylvania credit.