Multiple-state income taxes?

I have a web & graphic design business in California, but I also received income from clients in Colorado, Idaho and Oregon last year. All of these states have income taxes, but I'm not sure if I have to file returns in all of them, or just in California. I did receive 1099-MISC forms from each of these clients.

Public Comments

1. If you physically do the work in California, then it's all California-source income.
2. Yes you need to file for each state that has mandatory filing.
3. Yes you will need to include all income (regardless of the state) on your Federal return. You will also need to file income tax returns in CA, CO, ID, and OR. For CO you will need to file a non-resident tax return. This requires their normal 104 tax return as well as a 104PN which is used to determine how much income is taxable in the state of CO. Here's a link with all the information on Colorado: http://www.revenue.state.co.us./fyi/html/income06.html For Idaho you only need to file a tax return as a non-resident if you have Idaho income greater than $2,500. Here's a link for ID: http://tax.idaho.gov/answers_IIT.htm#5 For Oregon you only need to file a non-resident tax return if your income is greater than $1,825 for single, $3,650 Married (filing jointly) $1,865 married (filing separately) or $2,940 if Head of the Household. Here's a link to the tax forms for Oregon: http://www.oregon.gov/DOR/PERTAX/docs/2007Forms/101-045-07.pdf Here's the Revenue websites for each state required for filing: CA - http://www.ftb.ca.gov/ CO - http://www.revenue.state.co.us/TPS_dir/wrap.asp?incl=forms_download ID - http://tax.idaho.gov/ OR - http://www.oregon.gov/DOR/PERTAX/formspit.shtml Hope this information is helpful
4. If you did the work in california report it on the California state return.