FW30 - 5/8/2025 21:36 Some states are not shy about taxing non-residents for income derived from sources in that state. CA and NY are the worst offenders for aggressive tax collection from non-residents. In those two, if you have a connecting flight through the state, and talk business to your companion, or take a business related phone call for 5 minutes, that is counted as a day of work. You will have to file the non-resident tax forms and put your whole annual income from all sources onto their pages, then take 1 day worth of that annual income and pay that state tax on it. I traveled to both of those states over the years, and had to file taxes as a non-resident just for a few days trip. It is no different for rental income. If the land is located in a state with state income taxes, then the non-resident must file the form. If you sell it, then cap gain tax is due even from non-residents. I used to own a farm in MN, so I had that experience too...