State taxes for musician ?

[cientax]

I have a client musician that lives full time in Texas where there is no state income tax. He travels to other states all over the country at different venues to perform. He receives a 1099MISC at years end for his performances. Is he required to file state income tax returns for each state that he performs in, where there is state income tax?

Also, if he receives royalties from California for his recordings, is he required to file a CA income tax return even though he is not a resident of Cal?

Thanks.

[GeneInAlabama]

It is my understanding that he will have to file a state return in every state that he performs in. Most if not all states allow a credit for taxes paid in other states, but since Texas doesn't have an income tax, he will only owe for income earned in each state he has earned income. I also have a musician (new client) that performs in several states, but he hasn't filed in several years years and I am waiting for him to get the information to me. I guess I'll get the info when the IRS puts enough pressure on him. I do charge by the hour, so the easier he makes it for me, the easier it will be for him.

Gene