Multi-State Income - Reporting Thresholds

Mar 24, 2014 3 Replies

My nephew is a performer. He gives most of his shows in his home state of Pennsylvania, but some in other states. The largest amount he made in another state in 2013 was $2800.



What are his state tax reporting requirements for other states? Is there a de minimus threshold? Is there a master list of amounts by state?


It varies from state to state, and can depend on residency, age, filing status, number of dependents, and other factors. For example, Pennsylvania requires a return if Pennsylvania income is more than $33, while in California the minimum amount ranges from $1,000 to $56,676.

Not that I can find online.

There are paid-for services that have the information (e.g. CCH State Tax Guide). I would guess that there are tax preparers who have that, and can help with the return. Would the national firms (e.g. H&R) be able to do his return?

They should be able to. When I was a preparer for Block I did a number of multi-state returns. The toughest part was getting the out-of-state forms (this was pre-Web).

Join the Discussion

Have something to add? Share your thoughts — no account required.

Didn't find your answer?

Ask the community — no account required