My client works for a large airline where he is a mechanic, this is very common for airline workers to live in one state and work in either one or several other states during the year. I too at one time worked in the airline industry and one year I lived in NC, worked in PA, NY and MA. I am used to other state returns but what got me on this one was not having any income show for SC. I would like to thank you for the very thorough answer and to answer another point about his NY residency when he is here he stays at his father's apt in Manhattan.