1099 Contractor in Florida with a Tennessee Client: Where Do You File?
Answer
Your only obligation is federal. Florida does not tax the income where you earn it and Tennessee does not tax it where the client sits, so this pairing removes state income tax from a 1099 arrangement completely — self-employment tax and federal income tax still apply.
Last verified
Contractors carry their own tax administration, which usually means quarterly estimated payments to a home state. This pairing removes that layer entirely — neither Florida nor Tennessee taxes personal income.
What you file
There is nothing to file in either Florida or Tennessee on these wages. Your federal return is unaffected — the federal government taxes the income whatever the states do.
The two states, side by side
| Florida | Tennessee | |
|---|---|---|
| Taxes wages | No | No |
| Reciprocity partners | None | None |
| Convenience rule | No | No |
| Nonresident return | Not applicable | Not applicable |
| Credit for other-state tax | No income tax | No income tax |
| Nonresident safe harbour | Not applicable | Not applicable |
| Local income tax | No | No |
| Revenue department | Florida Department of Revenue | Tennessee Department of Revenue |
| Last verified |
The other direction
Reversing the commute does not always reverse the answer. Living in Tennessee and working in Florida gives:No state income tax either side.
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 → TennesseeNo state income tax either side
- Remote worker: Florida → TennesseeNo state income tax either side
- Moved mid-year: Florida → TennesseeNo state return either side
Other Florida pairs
Questions people actually ask
I live in Florida and my client is in Tennessee. Do I have to file a Tennessee tax return?
Your only obligation is federal. Florida does not tax the income where you earn it and Tennessee does not tax it where the client sits, so this pairing removes state income tax from a 1099 arrangement completely — self-employment tax and federal income tax still apply.
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 Tennessee hold an agreement makes no difference to a self-employed filer — sourcing rules decide the answer instead.
How current is this?
The Florida and Tennessee rules on this page were last checked against Florida Department of Revenue and Tennessee Department of 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
- Tennessee Department of Revenue — individual income taxaccessed 2026-08-07