1099M state copy

[BHoffman]

Probably a really easy question. My AZ client paid a guy who lives and works in IL and issued a 1099-Misc. Where do I mail the State copy? AZ or IL, or AZ and IL?

This was for website design and the recipient has no physical presence in AZ.

Thanks

[Golden Rocket]

Illinois

Beth, the obvious answer is Illinois. However, in doing so, you are limiting nexus to IL.

This may fly in the face of all these states that are going to court to create phony nexus for the wildest stretch of imagination in indirect contact. Someone's kid is asked by the teacher "What is the capital of Ohio?"...and presto!! nexus for Ohio is created. Daddy gets a tax bill because he once watched the Cleveland Browns on TV...

But I think you have to make a call, and when it is this obvious, I just do it and let the bureaucrats come after me.

[Gary2]

First ask the question whether you're obligated to file with the state at all. I don't know the answer, but it's possible the answer is no.