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April 2, 2022
Question

1099-NEC from LA

  • April 2, 2022
  • 1 reply
  • 0 views

I am a resident of SC, but do freelance work for a business in LA. All work was done from my home in SC. I received a 1099-NEC from LA...Do I need to file LA state taxes as a non-resident, or does this income go with SC?

 

Thanks!

1 reply

April 2, 2022

As a self-employed person, your income would be taxed by the state where the work is performed, not by the location of the company that is paying you for your work.

 

Since you performed your work in your resident state of SC, the income will only be reported as SC income.  No non-resident return for LA will be required.

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