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

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Originally Posted by binder973

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

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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.