Non resident state filing requirement

[KWF]

Taxpayer is college professor who has schedule c writing/speaking business on side.

Throughout year, he travels to numerous cities/states for speaking engagements. At eoy, he receives numerous 1099misc reflecting speaking fees and book royalties.

Besides filing state tax return for his resident state, is taxpayer also required to file non resident state returns for each state that he received speaking/royalty income from (assuming income amounts are above respective state filing requirements)?

[ATSMAN]

Taxpayer is college professor who has schedule c writing/speaking business on side.

Throughout year, he travels to numerous cities/states for speaking engagements. At eoy, he receives numerous 1099misc reflecting speaking fees and book royalties.

Besides filing state tax return for his resident state, is taxpayer also required to file non resident state returns for each state that he received speaking/royalty income from (assuming income amounts are above respective state filing requirements)?

Absolutely. And make sure he gets credit for taxes paid to non resident states on his resident state return. Beware of NY they are very aggressive in prosecuting non residents who derive income in NYS and skip filing a state return.

[Roland Slugg]

Yes, and the filing requirements may be much lower for nonresidents, because they don't get all the same deductions and/or credits that residents do. A few states do have a de minimus filing threshold, but it's pretty low in most states. Keep in mind, too, that several states have no state income tax.