I won around $1400 in sweepstakes earnings (divided between different companies so I did not get a 1099-MISC). My mother entered me in the contest from her computer in Louisiana (she is a Louisiana resident). I am a Texas resident and live in Texas. Would I claim it as Louisiana income or Texas income?
Note that I would have to file a return for Louisiana if it is considered Louisiana income, because the LA website states "Any nonresident with income (winnings) from Louisiana sources who is required to file a federal individual income tax return must file a Louisiana return reporting income earned." Unless I'm misreading it.