Where to report income

[migkc]

If A client is based in Kansas he has a TeleMed business where a contract is with a California company and the physician is working remotely in Missouri.  What state do they report the income

[sjrcpa]

All income is taxable to his resident state.

Is he a W-2 employee? If yes, do Kansas and Missouri have a reciprocal agreement?

I think California is irrelevant unless he goes there to work.