1099 Contractor in Florida with a North Dakota Client: Where Do You File?
Answer
The client's address is not the test. Florida has no personal income tax, so nothing is owed at home; North Dakota taxes nonresidents on income from services performed within North Dakota, so if you never travel there to work, there is nothing to file. Days on site change that.
Last verified
The most common contractor worry — that invoicing an out-of-state client creates a filing obligation there — is usually unfounded. What creates the obligation is physical presence, and Florida residents have no home-state return in any case.
North Dakota publishes no de minimis day count or dollar floor for nonresidents. Any North Dakota-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 North Dakota Office of State Tax Commissioner nonresident instructions before filing.
What you file
- 1Nonresident return · North DakotaForm ND-1 with Schedule ND-1NR
File a North Dakota nonresident return only for income from services you physically performed in North Dakota. Florida does not tax wage or self-employment income.
The two states, side by side
| Florida | North Dakota | |
|---|---|---|
| Taxes wages | No | Yes — graduated |
| Reciprocity partners | None | 2 (Form NDW-R) |
| Convenience rule | No | No |
| Nonresident return | Not applicable | Form ND-1 with Schedule ND-1NR |
| Credit for other-state tax | No income tax | Schedule ND-1CR |
| Nonresident safe harbour | Not applicable | None published |
| Local income tax | No | No |
| Revenue department | Florida Department of Revenue | North Dakota Office of State Tax Commissioner |
| Last verified |
The other direction
Reversing the commute does not always reverse the answer. Living in North Dakota 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 → North DakotaWork state only
- Remote worker: Florida → North DakotaNo state income tax on your wages
- Moved mid-year: Florida → North DakotaOne part-year return — the state you moved to
Other Florida pairs
Questions people actually ask
I live in Florida and my client is in North Dakota. Do I have to file a North Dakota tax return?
The client's address is not the test. Florida has no personal income tax, so nothing is owed at home; North Dakota taxes nonresidents on income from services performed within North Dakota, so if you never travel there to work, there is nothing to file. Days on site change that.
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 North Dakota hold an agreement makes no difference to a self-employed filer — sourcing rules decide the answer instead.
How current is this?
The Florida and North Dakota rules on this page were last checked against Florida Department of Revenue and North Dakota Office of State Tax Commissioner 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
- North Dakota Office of State Tax Commissioner — individual income taxaccessed 2026-08-07