Once you've done that, the next step is looking at each state's filing requirements rules. In some states, if you earn less than a certain minimum amount, then the state doesn't require you to file a tax return. Above that amount, though, you may have to file as a nonresident and owe money to that state for income tax on the income that's allocable to business activities there. If you don't, you risk having the state pursue you and charge interest and penalties for failing to meet the requirements.
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