1099-NEC from Maryland and Pennsylvania, but I live in New York. Do I need to file a MD or PA return?
I live and work full time in New York, and receive a W-2 here. I also completed two freelance projects for a Maryland-based company. For both projects, like 95% of the work was done from home in NY, but I did travel on-site for both projects, once to PA for project #1 and once to MD for project #2. The company sent me a 1099-NEC for both projects. Boxes 6 and 7 are blank on both Forms 1099-NEC. Do I need to file state returns in MD and PA? If so, how do I determine how much of my income to allocate to NY versus MD/PA? Is this just a personal judgment call? I.e., if I were paid $10,000 and I think only 5% of the work was in MD, I would only assign $500 income to MD?