Several 1099's in several states

[JenMO]

Client worked for several contractors and received 1099's for work. These came from work in three different states. All were the same type of work, and he would go to the state and then come and work, make phone calls, computer work, etc. Except mileage, all business expenses are related to all three 1099's. Is he considered receiving money in those 3 different states, and how do you differentiate between money made in a state, and the work done at home?

[JohnH]

You will need to have the client provide that info from his mileage logs and expense reports.
He did keep logs and track his expenses didn't he?

[JenMO]

Yes, just have to divide too much stuff for such little income. Oh well, that's what seems to happen in t he last two weeks

[JohnH]

There is a solution that only involves 4 numbers - > 4868

[taxea]

If all the work was similar in nature then he only has to file one Sch C and he can combine the expenses and OIH there on the federal. The only thing you have to deal with is the separate income to each state. I would just allocate the expenses by percentage of income to each state.

[JenMO]

that's what I did, allocate separate expenses to each state and the percentage of income to the general expenses.

[Bees Knees]

Keep in mind each state has different rules on filing requirements for non-residents. For example, the filing requirement for a non-resident earning income in the state of Minnesota is $9,750. Thus, if a non-resident works in MN and earns less than $9,750, no Minnesota return is required. In contrast, Iowa requires a return if the non-resident earns at least $1,000 of net income. North Dakota requires a return if the non-resident is required to file a federal return and earns ANY income in ND.

That is one of the nice things about having TTB All States Edition. At the beginning of each Tab for each state, the non-resident filing requirements are listed.