1099-MISC was received for non-profit summer camp. I live in IL and was compensated for summer camps in MO and ME. Assuming I have to pay state taxes? Camp is based in ME

[ToddL]

How much were you paid for the work in MO? Did the employer withhold MO tax? What was total for both locations?

[Brandonion]

I was paid an equal amount for both camps ($1225 for each camp). They did not withhold any tax. I am assuming MO has no evidence I was paid in their state. Per the director, no one has asked about this before and he mentioned that most just claim it on federal... Thanks for the help!

[ToddL · Accepted solution]

You are not required to file a Maine tax return. From the ME Revenue Services website  Individual Income Tax FAQs: "Anyone who is not a resident of Maine, but performs personal services in Maine for more than 12 days and earns more than $3,000 of income from all Maine sources, must file a Maine return".

If the employer did not withhold MO income tax and your only MO income was $1225, you do not need to file a MO tax return. 

From the MO DOR website FAQs, you do "not have to file a Missouri return if:

• You are a resident and have less than $1,200 of Missouri adjusted gross income;
• You are a nonresident with less than $600 of Missouri income; OR
• Your Missouri adjusted gross income is less than the amount of your standard deduction plus your exemption amount."

The MO standard deduction for filing single is $6350; since your income was much less than that, you don't need to file a MO return or pay MO tax.