1099 Contractor in Florida with a Colorado Client: Where Do You File?
Answer
Florida taxes nothing, and Colorado taxes you only if you work there. Living in Florida means no resident return at all. A Colorado client does not create a Colorado filing obligation by itself — physically performing services inside Colorado does, and then only for that portion.
Last verified
Two things make this pairing simple. Florida levies no personal income tax, so there is no resident return; and Colorado taxes nonresidents only on services actually performed inside Colorado, which for a fully remote contractor is normally nothing.
Colorado publishes no de minimis day count or dollar floor for nonresidents. Any Colorado-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 Colorado Department of Revenue — Taxation Division nonresident instructions before filing.
What you file
- 1Nonresident return · ColoradoForm DR 0104 with Schedule DR 0104PN
File a Colorado nonresident return only for income from services you physically performed in Colorado. Florida does not tax wage or self-employment income.
The two states, side by side
| Florida | Colorado | |
|---|---|---|
| Taxes wages | No | Yes — flat |
| Reciprocity partners | None | None |
| Convenience rule | No | No |
| Nonresident return | Not applicable | Form DR 0104 with Schedule DR 0104PN |
| Credit for other-state tax | No income tax | Form DR 0104CR |
| Nonresident safe harbour | Not applicable | None published |
| Local income tax | No | Yes |
| Revenue department | Florida Department of Revenue | Colorado Department of Revenue — Taxation Division |
| Last verified |
The other direction
Reversing the commute does not always reverse the answer. Living in Colorado and working in Florida 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: Florida → ColoradoWork state only
- Remote worker: Florida → ColoradoNo state income tax on your wages
- Moved mid-year: Florida → ColoradoOne part-year return — the state you moved to
Other Florida pairs
Questions people actually ask
I live in Florida and my client is in Colorado. Do I have to file a Colorado tax return?
Florida taxes nothing, and Colorado taxes you only if you work there. Living in Florida means no resident return at all. A Colorado client does not create a Colorado filing obligation by itself — physically performing services inside Colorado does, and then only for that portion.
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 Florida and Colorado hold an agreement makes no difference to a self-employed filer — sourcing rules decide the answer instead.
How current is this?
The Florida and Colorado rules on this page were last checked against Florida Department of Revenue and Colorado Department of Revenue — Taxation Division 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.
- Florida Department of Revenue — individual income taxaccessed 2026-08-07
- Colorado Department of Revenue — Taxation Division — individual income taxaccessed 2026-08-07