On 1099 MISC company state is different of state on BOX 17. for state tax file which state should i select?

[zhaleh_yadollahi]

The company is located in IL, but in BOX 17 for Stae / Payer's state no, the state is CA. I live in CA. for state tax file which state I should select & file , IL or CA?

[ToddL]

If you live and work in CA, you only need to file a CA return. 

Even though the Payer is located in IL, they can still have a CA "State ID number" to report payments they make to recipients in CA.