Do I file a North Carolina return if I didn't actually go there to work?

Question

I live in SC. A company based in NC paid me on a contract basis to do some computer programming. I did the work at home. They sent me a 1099-MISC for what they paid. Do I report this to SC or NC?

Answer 1

Because you are self-employed, the situs of the income would be where the work was performed. Therefore, you properly would report it to South Carolina.

If the company transmitted the information to NC and NC sends you an assessment for not reporting the income, a letter to Department of Revenue explaining the situs of the work performed should be sufficient.

In an abundance of caution, you may want to get now a letter from the company, stating that the work was performed in SC.

Answer 2

you would need to get hold of an accounted. because u work in sc. and it is based in nc u have to file your taxes where u live regardless of where the company is based.

Answer 3

You were self-employed, and did the work in SC - report it to SC.