Generally, you’ll need to file a nonresident state return if you made money from sources in a state you don’t live in.
Some examples are:
- Wages or income you earned while working in that state
- Out-of-state rental income, gambling winnings, or profits from property sales
- S Corporation or partnership income
- Beneficiary income from a trust or estate
- For active duty military: non-military income earned outside your state of legal residence
- If your employer withheld taxes for the wrong state
Your won't need to file a nonresident return if:
- You only have interest income from an out-of-state bank account
- The other state doesn't collect income tax (Alaska, Florida, Nevada, South Dakota, Texas, Tennessee, Washington, or Wyoming)
In these cases, you'll still need to report that income on your resident state return (assuming your resident state collects income tax) as well as your federal return.
Every state has its own rules regarding nonresident returns. Check your state's Department of Revenue website for specific details.