I am struggling to find an answer to this question: I did computer contracting for a company in PA while a resident in CT. I got a 1099-MISC with my earning in Box 3 (Other Income). Do I have to file a PA return or since I'm considered self-employed, do I just file a CT return?

Thanks!

CT.

The source of the income does NOT determine where you file. You file taxes in the state where you live AND in the state where you work, unless the states have a reciprocity agreement.

You should be filing for both the states. PA and CT do not have a reciprocal agreement.

Indian CPA
www.indiancpa.com

Indian CPA:

I disagree. Neil1967 only has a requirement to file in Connecticut if that is where he lived and worked. The Pennsylvania return wold be required ONLY IF he worked in PA and lived in CT, and then he would claim a credit on his CT return for the taxes paid to PA.

AtlantaTaxExpert:

From the original posting, it seems that he worked in PA and lives in CT. If that being the case, he needs to file for both the States.

Indian CPA
Home - Indian CPA (http://www.Indiancpa.com)

It COULD be read that way; if so, then you are correct.

Neil has to clarify whether he physically WORKED in PA or if just the company was located in PA and he did the work in CT.