1099 Contractor in Delaware with a Rhode Island Client: Where Do You File?
Answer
The client's location does not decide this. Self-employment income from personal services is sourced to where the work happens, so working from Delaware keeps it Delaware-source and Delaware-taxed. Travel to Rhode Island to work and that portion becomes Rhode Island-source, needing a Rhode Island nonresident return.
Last verified
Reciprocity agreements are the first thing contractors ask about and the first thing that does not apply to them. Every agreement in the country is a wage-withholding arrangement, and a 1099 has no withholding to switch off.
Rhode Island publishes no de minimis day count or dollar floor for nonresidents. Any Rhode Island-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 Rhode Island Division of Taxation nonresident instructions before filing.
What you file
- 1Quarterly estimated payments · Delaware
Make quarterly estimated payments to Delaware Division of Revenue on your full self-employment income — nothing is withheld from a 1099.
- 2Nonresident return · Rhode IslandForm RI-1040NR
File a Rhode Island nonresident return only if you performed services inside Rhode Island. Rhode Island publishes no de minimis day count or dollar floor for nonresidents. Any Rhode Island-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 Rhode Island Division of Taxation nonresident instructions before filing.
- 3Resident return · DelawareSchedule I (Form PIT-RES)
File the Delaware resident return last and claim the credit for any tax paid to Rhode Island.
The two states, side by side
| Delaware | Rhode Island | |
|---|---|---|
| Taxes wages | Yes — graduated | Yes — graduated |
| Reciprocity partners | None | None |
| Convenience rule | Yes — general rule | No |
| Nonresident return | Form PIT-NON | Form RI-1040NR |
| Credit for other-state tax | Schedule I (Form PIT-RES) | Form RI-1040NR Schedule II |
| Nonresident safe harbour | None published | None published |
| Local income tax | Yes | No |
| Revenue department | Delaware Division of Revenue | Rhode Island Division of Taxation |
| Last verified |
The other direction
Reversing the commute does not always reverse the answer. Living in Rhode Island and working in Delaware gives:Home state, plus the client state 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 → Rhode IslandBoth states — credit offsets the double tax
- Remote worker: Delaware → Rhode IslandHome state only
- Moved mid-year: Delaware → Rhode IslandTwo part-year returns
Other Delaware pairs
Questions people actually ask
I live in Delaware and my client is in Rhode Island. Do I have to file a Rhode Island tax return?
The client's location does not decide this. Self-employment income from personal services is sourced to where the work happens, so working from Delaware keeps it Delaware-source and Delaware-taxed. Travel to Rhode Island to work and that portion becomes Rhode Island-source, needing a Rhode Island nonresident 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 Delaware and Rhode Island hold an agreement makes no difference to a self-employed filer — sourcing rules decide the answer instead.
How current is this?
The Delaware and Rhode Island rules on this page were last checked against Delaware Division of Revenue and Rhode Island Division of Taxation 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
- Rhode Island Division of Taxation — individual income taxaccessed 2026-08-07