The State would be the Payer's State, per Box 6 instructions. Is your Payer in PA?
Form 1099-NEC Box 6 – State/Payer's state no. (number) “In box 6, enter the abbreviated name of the state and the payer's state identification number. The state number is the payer's identification number assigned by the individual state” for state filing.
Click here for more information on Form 1099-NEC.
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