Hi. I need help understanding how to fill out boxes 17 & 18 on form 1099 MISC. There's a lot of conflicting info out on the web so I'd greatly appreciate a detailed answer to clear up my growing confusion.

Let's say ACME Corp based in California hires an independent contractor named John in Utah. ACME pays John $1000 for his services, which he performs remotely from his home in Utah. ACME doesn't have an office in Utah, just California.

ACME does not withhold any taxes on the $1000 they pay John.

Box 7 = $1000 total paid by ACME to John
Box 16 = $0 withholding
Box 17 = ?
Box 18 = ?

Is Box 17 meant for ACME's California Employment ID number? Does Utah also have to be reported in box 17 since John did his work in Utah? (Box 17 allows for 2 states) Since ACME doesn't have a Utah presence or ID number I don't understand what Utah ID would go in box 17 even though John did the work in Utah.

If box 16 is zero, what goes in Box 18? $1000? $0? If both states have to be filled out in box 17, how much should be input for each state??

Are box 17 & 18 even required if there was zero withholding on John's $1000 earnings?

Thanks