Hi:

I am a medical doctor that lives and works exclusively in New Jersey.

However, my employment status is "independent contractor", and the company to which I am contracted is a staffing agency based in Texas.

The Texas company decides which New Jersey hospitals I work in on which days. It also sends me the paychecks, so the 1099-MISC which reports my income has a Texas address in the Payer's Name box.

No part of my employment actually physically takes me to Texas.

The question is: since my staffing agency is based in Texas, and since they are the ones that "pay" me, do I owe Texas taxes? Or do I just pay New Jersey taxes, since I am a New Jersey resident?

Thanks for your advice!

Elliot

Hi:

I am a medical doctor that lives and works exclusively in New Jersey.

However, my employment status is "independent contractor", and the company to which I am contracted is a staffing agency based in Texas.

The Texas company decides which New Jersey hospitals I work in on which days. It also sends me the paychecks, so the 1099-MISC which reports my income has a Texas address in the Payer's Name box.

No part of my employment actually physically takes me to Texas.

The question is: since my staffing agency is based in Texas, and since they are the ones that "pay" me, do I owe Texas taxes? Or do I just pay New Jersey taxes, since I am a New Jersey resident?

Thanks for your advice!

Elliot
You would file only in New Jersey. State filing is based where the work is done not where the payer is located.

Elliot:

Agree with Delite. You live and work in New Jersey, so you file in New Jersey only.

BTW, Texas has NO state income tax.