This was the biggest pain the neck when working construction. You had to file in each state you worked in and your state of residence. Then the states you were not a resident taxed you heavily. I was just glad Nevada didn't take income taxes. The main hiring office was out of Portland, OR and you would work Oregon, Idaho, Washington, Wyoming, Utah or California. All depended where they needed you. Taxes according to our CPA, said it is a nightmare because they change tax codes at the last minute and then have to explain to their customers. Than the states hit you again. I don't mind paying my share but I don't make enough to have off shore accounts (damn).