1099 Contractor in Delaware with a Florida Client: Where Do You File?
Answer
One state, paid quarterly. Your services are performed in Delaware, which makes the income Delaware-source and Delaware-taxed; Florida taxes no personal income at all. Set aside for Delaware estimated payments — no client withholds anything for you.
Last verified
Self-employment income from personal services is sourced to the place where the services are performed. You perform them in Delaware; Florida would have no claim even if it levied an income tax, which it does not.
What you file
- 1Quarterly estimated payments · Delaware
Make quarterly estimated payments to Delaware Division of Revenue — nothing is withheld from a 1099.
- 2Resident return · Delaware
File a Delaware resident return reporting your full self-employment income.
The two states, side by side
| Delaware | Florida | |
|---|---|---|
| Taxes wages | Yes — graduated | No |
| Reciprocity partners | None | None |
| Convenience rule | Yes — general rule | No |
| Nonresident return | Form PIT-NON | Not applicable |
| Credit for other-state tax | Schedule I (Form PIT-RES) | No income tax |
| Nonresident safe harbour | None published | Not applicable |
| Local income tax | Yes | No |
| Revenue department | Delaware Division of Revenue | Florida Department of Revenue |
| Last verified |
The other direction
Reversing the commute does not always reverse the answer. Living in Florida and working in Delaware gives:Client state only, if you work there.
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: Delaware → FloridaHome state only
- Remote worker: Delaware → FloridaHome state only
- Moved mid-year: Delaware → FloridaOne part-year return — the state you left
Other Delaware pairs
Questions people actually ask
I live in Delaware and my client is in Florida. Do I have to file a Florida tax return?
One state, paid quarterly. Your services are performed in Delaware, which makes the income Delaware-source and Delaware-taxed; Florida taxes no personal income at all. Set aside for Delaware estimated payments — no client withholds anything for you.
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 Delaware and Florida hold an agreement makes no difference to a self-employed filer — sourcing rules decide the answer instead.
How current is this?
The Delaware and Florida rules on this page were last checked against Delaware Division of Revenue and Florida Department of Revenue 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.
- Delaware Division of Revenue — individual income taxaccessed 2026-08-07
- Florida Department of Revenue — individual income taxaccessed 2026-08-07