what do you put in box 6 on form 1099-nec if there were no taxes withheld and the recipient moved out of state?

Welcome to the QuickBooks Community, shiela.

I'm happy to clarify how to handle the state-related boxes on your Form 1099-NEC.

If you didn't withhold state taxes (Box 5 is empty or $0), you don't need to fill out Box 6. This box is only for reporting the actual dollar amount sent to the state government. Even if the contractor moved, if no money was held back from their pay, you should leave this box empty to indicate zero withholdings.

I am adding these helpful articles for guidance in filing your 1099s  and so on:

• Get answers to your 1099 questions.
• Create and file 1099s with QuickBooks Online.

We're ready to assist you further if you have any follow-up or any other queries.