1099-NEC: state

[Flippers1]

My question is about a 1099-NEC for less than $5k, with the payer in NJ (box 6).  The form was mailed to payee/taxpayer who resided in CT for the year and was not in NJ.   Is a NJ return required for this income, or only a Federal + CT return?  Thanks!

[Bsch4477]

If the work was only performed in CT then file federal +CT.