---

@Spanky wrote:

Shouldn't wages allocated to states that do not have an income tax also be reflected someplace of the employee's W-2?

---

Yes, it would, in Box 1 for federal and Box 15-16 for their home state.  But for states in which they worked during those trips but levy no individual income tax, there'll be nothing to report for Box 15-16 since those states simply don't have any W-2 reporting requirements.