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In this situation with the combined W2/1099-MISC situation I'd agree.  But the general statement of 'you file where you work regardless of the issuing location' is incorrect.  If you provide services while living in one state to clients of another state, you may have filing obligations from that state.  You would have to look up nonresident filing requirements from the state where you received state-source income.  Another such example, aside from my previous Oregon comment,: https://www.coblentzlaw.com/california-office-of-tax-app[product key removed]dential-authority-to-bi...