My son is full-time graduate student at the University of Wisconsin and lives in Wisconsin. In 2023 he was part of a research study conducted by Oregon State University and participated in the study fully remotely from Wisconsin. He received a 1099-Misc with Oregon State University as the Payer, his home address in Wisconsin, Box 3 for $4,938.00 and Box 17 lisitng WI. Must he file an Oregon State Tax return or should he only file a Wisconsin state tax return and include the amount in his Wisconsin state income? If he must file an Oregon state tax return, does he report only the $4,938 as his income or must he include all of the income he has reported on his Federal 1040? Thank you
