State taxes, where to file?

[Mrowka]

What is the name of your state? PA

What are the rules for filing state tax returns for self-employed people working for a company located in another state?

To give an example:
An interstate truck driver living in PA who owns his truck and works for a company in Illinois. He drives all over the northeast making deliveries (IL, Michigan, Ohio, PA, NJ, NY, CT, DE, VT) spends most of his week on the road and comes home only on weekends.
Which state should he pay his income tax to? His home state of PA, IL where his employer is located and where his 1099 comes from?
What if he had two employers during the year, each in different state. Should he file in that state too?

 

[FlyingRon]

You pay in the state of residence.

 

[Mrowka]

And the state where 1099 is issued (and I assume reported to that state's dept of revenue) will not come knocking on his door?

I know that most states tax not only income earned by their residents (regardless of where earned) but also income of non-residents if it originated in that state.
When I lived in NY and worked in NJ I had to pay taxes to NJ and get credit for them on NY return.

 

[LdiJ]

And the state where 1099 is issued (and I assume reported to that state's dept of revenue) will not come knocking on his door?

I know that most states tax not only income earned by their residents (regardless of where earned) but also income of non-residents if it originated in that state.
When I lived in NY and worked in NJ I had to pay taxes to NJ and get credit for them on NY return.

Yes, but in your example the truck driver is not working in IL. His income does not originate in IL, it originates in PA. Just because the company's headquarters in is IL, does not make the income IL income.

 

[Mrowka]

Ok, that makes sense. I just wanted to make sure.
Thank you