Just because they issue those reports, does not mean that it is accurate. Had a client last year, High income client with a very large corporation, whose W-2 had small amount of earnings allocated to a far-off state that he never was in, and he didn't actually even know that it was on his W-2. Unfortunately because it was on his W-2, I had to file a state return for that state so he could receive his refund from it.