1099 Contractor in Alaska with a Texas Client: Where Do You File?
Answer
Neither state taxes the work. As a contractor you have no withholding to manage, and with Alaska and Texas both outside the state income tax system there is nothing to pay quarterly and nothing to reconcile in April beyond the federal return.
Last verified
The recurring 1099 question is whether a client in another state drags you into that state's tax system. Here the question is doubly moot: Texas has no personal income tax, and neither does Alaska.
What you file
There is nothing to file in either Alaska or Texas on these wages. Your federal return is unaffected — the federal government taxes the income whatever the states do.
The two states, side by side
| Alaska | Texas | |
|---|---|---|
| Taxes wages | No | No |
| Reciprocity partners | None | None |
| Convenience rule | No | No |
| Nonresident return | Not applicable | Not applicable |
| Credit for other-state tax | No income tax | No income tax |
| Nonresident safe harbour | Not applicable | Not applicable |
| Local income tax | No | No |
| Revenue department | Alaska Department of Revenue — Tax Division | Texas Comptroller of Public Accounts |
| Last verified |
The other direction
Reversing the commute does not always reverse the answer. Living in Texas and working in Alaska gives:No state income tax either side.
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 → TexasNo state income tax either side
- Remote worker: Alaska → TexasNo state income tax either side
- Moved mid-year: Alaska → TexasNo state return either side
Other Alaska pairs
Questions people actually ask
I live in Alaska and my client is in Texas. Do I have to file a Texas tax return?
Neither state taxes the work. As a contractor you have no withholding to manage, and with Alaska and Texas both outside the state income tax system there is nothing to pay quarterly and nothing to reconcile in April beyond the federal return.
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 Texas hold an agreement makes no difference to a self-employed filer — sourcing rules decide the answer instead.
How current is this?
The Alaska and Texas rules on this page were last checked against Alaska Department of Revenue — Tax Division and Texas Comptroller of Public Accounts 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
- Texas Comptroller of Public Accounts — individual income taxaccessed 2026-08-07