If 1099-MISC has current address but work was done in prior state & address, is it state income where I lived and earned it or in state shown in 1099 address?

[fbmcardl2]

I moved during the year and so am filing two part-year state returns.  The employer that issued the 1099-Misc sent it to my current state address and that is the state address shown on the 1099. But the work was done in the state where I previously lived during the year. For reporting that income on the state part year returns, is it reported as income in the state where it was earned and where I lived at the time? I would think so. But would that then cause a problem with my new state thinking the money was earned in the new state because the 1099 has my new address? Thanks!

[HelenaC · Accepted solution]

It does not matter that your current mailing address is listed on your 1099-Misc form even though you earned the money in your previous state. You would report the income in the state you earned it. When you are preparing your state returns, you'll be able to allocate how much you earned in each state so you are only taxed on the income earned in the respective state.

Related information:

• How do I file a part-year state return?
• How do I allocate (split) income for a part-year state return?