<font color='black' size='2' face='Arial, Helvetica, sans-serif'> <div>Income is earned in the state in which the work was done.  Some of my customers use a banking service to pay all of their bills, and some of those services are on the mainland. So your situation would be same, but instead of a banking service, it's the son that pays the bill. </div> <div> </div> <div>As a matter of interest, professional athletes have to pay state and city income tax in the city in which they play. (Dallas Cowboy players who play a game in St. Louis have to pay city and state income tax for the portion of their income they play in St. Louis.)</div> <div> </div> <div>Wim </div> <div> </div> <div></div> <div style="color: black; font-family: arial,helvetica; font-size: 10pt;">-----Original Message-----<br> From: Paul Mulik <paulmulik@yahoo.com><br> To: pianotech <pianotech@ptg.org><br> Sent: Tue, Nov 13, 2012 12:13 pm<br> Subject: [pianotech] Accounting question<br> <br> <div style="margin: 0px; color: rgb(0, 0, 0); font-family: Tahoma, Verdana, Arial, Sans-Serif; font-size: 12px; background-color: rgb(255, 255, 255);" id="AOLMsgPart_0_cff8e2cc-1358-4f82-a087-ae9fb5fc2d98"> <pre style="font-size: 9pt;"><tt>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 </tt></pre> </div>  </div> </font>