1099 MISC royalty and state reporting

[uhtaxmba1]

Box 17 has the initials of a state where there is state income tax.  Filer lives in another state w/no  state income tax.  However, there is $-0- in box 18, state income.  Do the royalties reported in box 2 need to be reported in the state in Box 17 if there is $-0- in box 18?

[sjrcpa]

Depends on the state and the amount. Read that state's instructions for who must file a nonresident return.

[qbteachmt]

Some States have a reciprocity agreement, in that a tax paid in one State will be used as a credit against another State's income tax. Some States will tax everything you make at the Federal level, no matter where it is sourced. Some States will tax anything earned only from that State, no matter where the taxpayer lives. Sometimes royalties are taxable across multiple States, and typically must reach some reportable minimum. And when you see a State breakdown, do not expect those to add to 100%, since that isn't how this works.