Paul, income is counted in the state where it is paid. In your case, you received the money in Missouri, even though the job was in Kansas. The state of Kansas may object but they're out of luck. The client was in Missouri when he contracted the job with you and paid you in Missouri, even though the piano was in Kansas. It's not 'Kansas' money but 'Missouri.' Best, Tom Rhea Piano Service Tom Rhea, Jr., Technician (757) 373-0284 rheapiano at cox.net www.rheapiano.com -----Original Message----- From: pianotech-bounces at ptg.org [mailto:pianotech-bounces at ptg.org] On Behalf Of Paul Mulik Sent: Tuesday, November 13, 2012 5:08 PM To: pianotech at ptg.org Subject: [pianotech] Accounting question I live in Missouri but many of my customers are in Kansas, and a few are in Oklahoma, so I have to file separate income tax forms for each state. Today I actually worked in all three. Suppose a guy in Missouri wants me to tune, let's say, his mother's piano, which is in Kansas. So I tune it, and when I get back to Missouri, he pays me. Does this count as income earned in Missouri, or Kansas? Paul Mulik
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