State income tax - where to file?

My son attends college in Wisconsin.

 

I am a California resident. I claim him as a dependent.

 

During the summer he was supposed to work in Chicago, however due to Covid he worked remotely, from a combination of Wisconsin and California.

His employer withheld Wisconsin state taxes. I expect he is due a refund of WI taxes.

 

Do I need to file for him in California? (A quick pass thru turbotax and he owes < $100; none was withheld.)

 

Do I need to file in Wisconsin? (I want to, because I believe he will be due a refund of most of what was withheld)

 

Guidance appreciated!!