I'm the president of a C corporation that's incorporated in Delaware.
The C corp is physically located in Connecticut (where I live and work). My cofounder lives & works in Colorado. So, we have foreign qualifications in both Connecticut & Colorado.
We hired an app developer located in New Jersey as an independent contractor. (I imagine he was in New Jersey when he did his work for us, but I don't know. He did his work for us remotely.)
We are filing Form 1099-MISC on paper with the IRS. We are not participating in the Combined Federal/State Filing (CF/SF) Program.
With which state/s (if any) must we file Form 1099-MISC?