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State tax filing
Yes. Since he both lived and worked in WI, he needs to file a state tax return for Wisconsin. Is one of the W-2s a corrected W-2 (W-2C)? If so, see that link to see how to handle it.
It sounds like he lived in 2 states during 2021. In that case he files 2 part-year tax returns. If you moved to a new state during 2021, you'll normally file a part-year return for each state you lived in during 2021, assuming the state(s) collect income tax. That link has instructions.
In this link, there are some common scenarios and how they would be handled. Use these as a guide for your particular situation.
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‎April 4, 2022
6:32 PM