What are some examples of nonresident income?

The following are general examples. For treatment specific to the state return you're filing, see any additional help on the nonresident income page or reference the state tax instructions.

Wages

• You live in Pennsylvania but worked in California for a few weeks. Report your California wages on your California nonresident return. See Remote Work if you worked remotely.

Interest and Dividends

• You live in Ohio and are filing a Kentucky nonresident return. You earned interest on a personal savings account throughout the year. Don't report any interest income for Kentucky.

Business and Partnership Income

• You live in North Carolina but maintain a business in South Carolina. Report all South Carolina business income (or loss) on your South Carolina nonresident return.

Rental Income

• You live in Oregon but rent out a property in Hawaii. Report the rental income on your Hawaii nonresident return.

Retirement Income

• In general, states can't tax pension income you receive while a nonresident. For example, let's say you retired to Florida but receive a state pension from California. Since you weren't a resident of California, you won't see the pension listed on the nonresident income screen and may not need to file a California nonresident return. The taxation of other types of retirement income may vary by state.

Unemployment Income

• The tax treatment of disability and unemployment benefits received can also vary by state. For example, California doesn't tax unemployment benefits, so you won't see them listed on the nonresident income screen for a California nonresident return.

Gambling Income

• You live in Arizona. During a trip to New Mexico, you made $500 in gambling winnings. Report the $500 of gambling winnings on a New Mexico nonresident return.

Note that income for military members is treated differently.