Non-resident state return required?

[JoeyVegas]

A taxpayer lives and works in NYS. He also gets a 1099-NEC from a company in NJ but he never physically goes to NJ. Is he required to file a Non-resident NJ tax return for that schedule C income?

[spanel]

The Company's info on the 1099 are irrelevant much the same way its irrelevant on a w2. What is relevant is where your TP actually lives and works. Prepare the tax return based off that info.

Chris

[JoeyVegas]

Thank you Chris.

[TAXNJ]

Here is some reading that may or may not be applicable - you decide

https://www.state.nj.us/treasury/taxation/njit24.shtml

and

https://www.nj.gov/treasury/taxation/pdf/other_forms/tgi-ee/1996/961040nri.pdf

[JoeyVegas]

Thank you TAXNJ