@Just £isa Now! I've got a last minute one:  Client (MO resident) is a football referee at the university level.  He has one 1099 from a third party "middle man" covering work for several universities.  This year, for the first time, there was CA tax withheld on part of the income.  Box 17 shows CA/   , with no entry for the state payer number.  Middle man claims it's not their problem (translation "I don't know and don't want to spend the time to research this.")  Any ideas?  Thanks, Jay