1099 NEC - state tax

[user17723237886]

My son worked as a tutor in his college (out-of-state) and received a 1099-NEC. We are claiming him as a dependent in AZ. In addition to filing his own federal taxes, does he also have to file state taxes in his college state? Boxes 5-7 are blank in the 1099-NEC

[MaryK4]

Yes, because he did the tutoring at the out-of-state college, he may need to file a state tax return.  If you add to this post the state, someone can look up if there is a filing requirement.