filing my sons taxes as a new truck driver

Forum|Forum|2 years ago
February 14, 2024
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I am filing my sons taxes and he just became a truck driver. He has worked for two companies that are out of state. We live in CA and his W2's have addresses for the two companies for OR and WA. Do I have to file in those states for him or does the W2's cover that.

Linda

Hal_Al

Employee

Q. Do I have to file in those states (WA & OR).

A. No.

Federal law prohibits other states from taxing interstate truck drivers. He pays CA tax on all his income. He would only file an OR return, if OR state tax was mistakenly withheld from his wages. WA does not have a state income tax.

TomD8

Employee

Truck drivers that operate in two or more states will fall under the jurisdiction of the Amtrak Reauthorization Act (Public Law 101-322) and will be taxed only by their state of residency. Here's the text of the law:

"No part of the compensation paid by a motor carrier providing transportation subject to the jurisdiction of the Commission under subchapter II of chapter 105 of this title or by a motor private carrier to an employee who performs regularly assigned duties in 2 or more States as such an employee with respect to a motor vehicle shall be subject to the income tax laws of any State or subdivision of that State, other than the State or subdivision thereof of the employee's residence."

322.pdf (house.gov)

**Answers are correct to the best of my ability but do not constitute tax or legal advice.