1099 Contractor in Florida with a District of Columbia Client: Where Do You File?
Answer
District of Columbia only, and only for on-site work. Nothing is withheld from a 1099, and Florida levies no income tax, so the single question is whether any of the services were performed in District of Columbia. If none were, no District of Columbia nonresident return is required.
Last verified
Two things make this pairing simple. Florida levies no personal income tax, so there is no resident return; and District of Columbia taxes nonresidents only on services actually performed inside District of Columbia, which for a fully remote contractor is normally nothing.
Nonresidents have no District filing obligation on wages, whatever the amount or the number of days worked. Form D-40B exists only to recover District tax that an employer withheld in error.
What you file
- 1Nonresident return · District of ColumbiaForm D-40B (Nonresident Request for Refund)
File a District of Columbia nonresident return only for income from services you physically performed in District of Columbia. Florida does not tax wage or self-employment income.
The two states, side by side
| Florida | District of Columbia | |
|---|---|---|
| Taxes wages | No | Yes — graduated |
| Reciprocity partners | None | 2 (Form D-4A) |
| Convenience rule | No | No |
| Nonresident return | Not applicable | None — nonresidents exempt |
| Credit for other-state tax | No income tax | Schedule U (Form D-40) |
| Nonresident safe harbour | Not applicable | Not applicable |
| Local income tax | No | No |
| Revenue department | Florida Department of Revenue | District of Columbia Office of Tax and Revenue |
| Last verified |
The other direction
Reversing the commute does not always reverse the answer. Living in District of Columbia 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 → District of ColumbiaNo state income tax either side
- Remote worker: Florida → District of ColumbiaNo state income tax on your wages
- Moved mid-year: Florida → District of ColumbiaOne part-year return — the state you moved to
Other Florida pairs
Questions people actually ask
I live in Florida and my client is in District of Columbia. Do I have to file a District of Columbia tax return?
District of Columbia only, and only for on-site work. Nothing is withheld from a 1099, and Florida levies no income tax, so the single question is whether any of the services were performed in District of Columbia. If none were, no District of Columbia nonresident return is required.
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 District of Columbia hold an agreement makes no difference to a self-employed filer — sourcing rules decide the answer instead.
How current is this?
The Florida and District of Columbia rules on this page were last checked against Florida Department of Revenue and District of Columbia Office of Tax and 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.
- Florida Department of Revenue — individual income taxaccessed 2026-08-07
- District of Columbia Office of Tax and Revenue — individual income taxaccessed 2026-08-07