I am an independent consultant. When I work for clients, it is typically over a long period of time. As such, I do not work in any one state for a majority of the year and when I am working in each state, I rent month to month in that state.

So as an example for this year I will spend 3 months in State A, 4 months in State B, 3 months in State C and 2 months in State D. State C happens in be a state without income taxes. To compound this, I changed my residence from State A to State C half way through the year.

Question: How am I to file state income taxes since I have not lived in any one state for more than 180 days a year? File a separate income tax form for each state? Any guidance would be helpful.

FYI: I am asking this because this is the first full year being an IC and haven't done this before.