1099 Contractor in Florida with a Virginia Client: Where Do You File?
Answer
Usually nothing is due anywhere. As a Florida resident you file no state return, and Virginia reaches only the part of your self-employment income that comes from work physically done inside Virginia. Keep a record of any days you spend working on Virginia soil.
Last verified
Two things make this pairing simple. Florida levies no personal income tax, so there is no resident return; and Virginia taxes nonresidents only on services actually performed inside Virginia, which for a fully remote contractor is normally nothing.
Virginia publishes no de minimis day count or dollar floor for nonresidents. Any Virginia-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 Virginia Department of Taxation nonresident instructions before filing.
What you file
- 1Nonresident return · VirginiaForm 763
File a Virginia nonresident return only for income from services you physically performed in Virginia. Florida does not tax wage or self-employment income.
The two states, side by side
| Florida | Virginia | |
|---|---|---|
| Taxes wages | No | Yes — graduated |
| Reciprocity partners | None | 5 (Form VA-4) |
| Convenience rule | No | No |
| Nonresident return | Not applicable | Form 763 |
| Credit for other-state tax | No income tax | Schedule OSC |
| Nonresident safe harbour | Not applicable | None published |
| Local income tax | No | No |
| Revenue department | Florida Department of Revenue | Virginia Department of Taxation |
| Last verified |
The other direction
Reversing the commute does not always reverse the answer. Living in Virginia 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 → VirginiaWork state only
- Remote worker: Florida → VirginiaNo state income tax on your wages
- Moved mid-year: Florida → VirginiaOne part-year return — the state you moved to
Other Florida pairs
Questions people actually ask
I live in Florida and my client is in Virginia. Do I have to file a Virginia tax return?
Usually nothing is due anywhere. As a Florida resident you file no state return, and Virginia reaches only the part of your self-employment income that comes from work physically done inside Virginia. Keep a record of any days you spend working on Virginia soil.
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 Virginia hold an agreement makes no difference to a self-employed filer — sourcing rules decide the answer instead.
How current is this?
The Florida and Virginia rules on this page were last checked against Florida Department of Revenue and Virginia Department of Taxation 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
- Virginia Department of Taxation — individual income taxaccessed 2026-08-07
- Virginia — Form VA-4accessed 2026-08-07
- Virginia Tax — Reciprocityaccessed 2026-08-07