A business hires a contractor who lives in a different state than the business, and the contractor works from home in that different state.  Total payments to the contractor are over $600 in the year.

For the 1099-NEC that the business needs to prepare/file, does the business need to:

1. list the business' home state and amount in box 6 & 7,
2. list the contractor's home state and amount in box 6 & 7, or
3. leave box 6 & 7 blank?

Thanks!