1099NEC

[alliance23]

Working with an indep contractor (I am familiar with the rules regarding the form) but they reside in a state that requires filing of the NEC copy.   Do I report income earned where our company is based or in their resident state?  They spent 90% of their time doing work for us via zoom in their own state and 10% traveling to a client location in yet another state.    Questioning what to list in box 6 of the NEC

[rjs]

Boxes 5, 6, and 7 of Form 1099-NEC are only used if you withheld state income tax from the payments to the contractor. If you did not withhold state income tax, leave those boxes blank. Form 1099-NEC does not indicate where the income was earned.

[alliance23]

Thank you for the quick response