I live and work in California but have rental properties in other states like AZ, NC, MS etc. I have been reporting rental income on Federal and California State tax returns for the last 5 years. I usually get a tax refund so don't pay taxes with my filed returns. Should I be filing tax returns with the states that I have rental properties in and would I pay state tax to them instead of California? None of the other states have chased me for an income tax return, but if I should have been filing with the other states, would it be in my best interests to now file amended returns with California and report the income to the states where I own the property? I file as an individual but plan to move properties to a 'C' corp this year.