1099 Contractor in Delaware with a Texas Client: Where Do You File?
Answer
Delaware only. Nothing about invoicing a Texas client changes where your work is performed, and Texas has no income tax in any event — so the whole obligation is Delaware estimated payments during the year and a Delaware resident return at the end of it.
Last verified
Self-employment income from personal services is sourced to the place where the services are performed. You perform them in Delaware; Texas 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 | Texas | |
|---|---|---|
| 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 | 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 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 → TexasHome state only
- Remote worker: Delaware → TexasHome state only
- Moved mid-year: Delaware → TexasOne part-year return — the state you left
Other Delaware pairs
Questions people actually ask
I live in Delaware and my client is in Texas. Do I have to file a Texas tax return?
Delaware only. Nothing about invoicing a Texas client changes where your work is performed, and Texas has no income tax in any event — so the whole obligation is Delaware estimated payments during the year and a Delaware resident return at the end of it.
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 Texas hold an agreement makes no difference to a self-employed filer — sourcing rules decide the answer instead.
How current is this?
The Delaware and Texas rules on this page were last checked against Delaware Division of Revenue 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.
- Delaware Division of Revenue — individual income taxaccessed 2026-08-07
- Texas Comptroller of Public Accounts — individual income taxaccessed 2026-08-07