nonresident returns arizona

[Liesal]

taxpayer is attorney living in Philadelphia, resident of pa.

Taxpayer has spent time in arizona at employers arizona location servicing clients various times through the year.   Employer has office in arizona.

Employer did not withhold arizona tax nor allocate wages to time spent in arizona. 

Taxpayer stayed in hotel and or vrbo paid for by employer for her temporary stays in arizona.

 taxpayer wonders if she has any obligation to file and pay nonresident tax. 

  I have said no.

 thoughts

[Just-Lisa-Now-]

I think AZ would disagree with your "no" answer.  If he was working in AZ, for a company located in AZ, AZ is going to want their piece of the pie.   

How youd break out the AZ income though, may be problematic if no records were kept.

What does the employer say?

[Liesal]

Appears taxpayer was there for days at time but no necessarily weeks. employer did not withhold and did not break out.  I would like to think since they have office in arizona they would be attune to the issue.

 taxpayer home base is in philadelphia where company has office which is taxpayer home office.

[Murtaza_Ismail_CPA]

Is the employer based out of Arizona?

Following information is from "Arizona Form 140NR Nonresident Personal Income Tax Booklet":

Are You Subject to Tax in Arizona?

If you are in this state for a temporary or transitory purpose or
did not live in Arizona but received income from sources within
Arizona during 2022, you are subject to Arizona tax. You are
subject to Arizona income tax on all income derived from
Arizona sources.

Income from Arizona sources includes the
following:
• wages;
• rental income;
• business income;
• the sale of Arizona real estate;
• interest and dividends having a taxable or business situs, in
this state; and
• any other income from an Arizona source.

The key word here is source of the income. If the employer main office is based out of the state of Arizona, then the source of income is not from Arizona, and there is no filing requirement. (My Opinion). 

[Liesal]

thanks for your thoughts

Taxpayer works for law firm who i guess has multiple offices in multi states.    she was hired out of philadlephia where taxpayer  lives.

I guess its also wrong to assume that employer being a law firm with mulitple state locations would be handling this correctly on w2.