Consultant works are done at home in New York and gets pay by company in California. Do I have to pay state tax to both New York and California?

You pay in the State where you have your main address/residence.

Actually, it is where you WWORK and where you live.

In your case, you pay ONLY New York state income taxes.

Could you explain this a little bit? I actually work in three States, two Countries - pay income tax only in my State of residence, NY.

Then you should be paying taxes to the two states where you performed work, while claiming a tax credit for those state taxes paid on your NY state return using Form IT-112-R. Most states waive the tax requirement if the money earned is negligible.

If the other country is Canada, NY also allows a credit for taxes paid to Canada using Form IT-112-C.

There is no requirement to pay taxes to Canada if the money earned is less than $10,000, per IRS Pub 597.

Thank you again for helping me with a tax question. I use a CPA and this is the second time you've caught something that he missed.

I am truly grateful - and I appreciate the time and effort you take on AMHD.

Glad to help!