1099 Contractor in Alaska with a Maryland Client: Where Do You File?
Answer
Maryland only, and only for on-site work. Nothing is withheld from a 1099, and Alaska levies no income tax, so the single question is whether any of the services were performed in Maryland. If none were, no Maryland nonresident return is required.
Last verified
The most common contractor worry — that invoicing an out-of-state client creates a filing obligation there — is usually unfounded. What creates the obligation is physical presence, and Alaska residents have no home-state return in any case.
Maryland publishes no de minimis day count or dollar floor for nonresidents. Any Maryland-source wage income above the state's general filing threshold requires a nonresident return, and that threshold is reset each year — check the current figure on the Comptroller of Maryland nonresident instructions before filing.
What you file
- 1Nonresident return · MarylandForm 505 with Form 505NR
File a Maryland nonresident return only for income from services you physically performed in Maryland. Alaska does not tax wage or self-employment income.
The two states, side by side
| Alaska | Maryland | |
|---|---|---|
| Taxes wages | No | Yes — graduated |
| Reciprocity partners | None | 4 (Form MW507) |
| Convenience rule | No | No |
| Nonresident return | Not applicable | Form 505 with Form 505NR |
| Credit for other-state tax | No income tax | Form 502CR |
| Nonresident safe harbour | Not applicable | None published |
| Local income tax | No | Yes |
| Revenue department | Alaska Department of Revenue — Tax Division | Comptroller of Maryland |
| Last verified |
The other direction
Reversing the commute does not always reverse the answer. Living in Maryland and working in Alaska gives:Home state only — estimated payments.
Same two states, different situation
The withholding answer turns on how you are paid and where the work happens, not only on which two states are involved.
- W-2 commuter: Alaska → MarylandWork state only
- Remote worker: Alaska → MarylandNo state income tax on your wages
- Moved mid-year: Alaska → MarylandOne part-year return — the state you moved to
Other Alaska pairs
Questions people actually ask
I live in Alaska and my client is in Maryland. Do I have to file a Maryland tax return?
Maryland only, and only for on-site work. Nothing is withheld from a 1099, and Alaska levies no income tax, so the single question is whether any of the services were performed in Maryland. If none were, no Maryland nonresident return is required.
Do reciprocity agreements help a 1099 contractor?
No. Every state reciprocity agreement in the country is an arrangement about wage withholding between two revenue departments, and a 1099 has no withholding to switch off. Whether Alaska and Maryland hold an agreement makes no difference to a self-employed filer — sourcing rules decide the answer instead.
How current is this?
The Alaska and Maryland rules on this page were last checked against Alaska Department of Revenue — Tax Division and Comptroller of Maryland on 2026-08-07. We re-check the full grid every December after state legislative sessions close, and re-check the convenience-of-the-employer states quarterly because that is where the rules move fastest.
Sources
Every fact above comes from the revenue department that publishes the rule. We do not cite secondary summaries, and we do not restate a figure we could not find at source.
- Alaska Department of Revenue — Tax Division — individual income taxaccessed 2026-08-07
- Comptroller of Maryland — individual income taxaccessed 2026-08-07
- Maryland — Form MW507accessed 2026-08-07