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April 6, 2022
Question

How do I know if I need to file nonresident state form if I receive a 1099-NEC with a Payers adress on it different from the state I did the work in and live in?

  • April 6, 2022
  • 1 reply
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The physical address I did the work for this business is located in AZ.  However, I noticed that the 1099-NEC Payers adress is out of CA.  Does this change how I file?

1 reply

April 6, 2022

If you performed all of the work in Arizona and are resident of Arizona then the income is Arizona income even  if it comes from a California company.  If the work you did is located in Arizona but is done remotely for a California company then you may have a tax liability in California.  Here are the rules requiring you to file a non-resident return in California.

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