The study aimed to examine the interaction between task complexities and state that modulates cortical activation in young, healthy adults during working memory tasks after 24 hours of total sleep deprivation. The results showed increased parietal and prefrontal activation by PLUS compared to LTR, indicating engagement of additional processing resources with manipulation. The left dorsomedial thalamus was more activated with PLUS, suggesting reciprocal connections between prefrontal cortex and dorsomedial thalamic nucleus.