Possibly. Although the state taxing authorities generally follow federal rules, it is possible a worksite state might contend they should be reported as the tax home state requiring you to file a “resident” income tax return (as compared to “non-resident” return) in their state. This might be particularly true if you work most of a year or more in a single state and you have substantial other income that would be subject to tax as a resident. Due to subjective facts and various residency rules for each of the states, this matter is beyond the scope of this brief discussion. You should consult with your tax advisor if you believe this issue might apply to you.