1099 Contractor in Florida with a Wyoming Client: Where Do You File?
Answer
Neither state taxes the work. As a contractor you have no withholding to manage, and with Florida and Wyoming both outside the state income tax system there is nothing to pay quarterly and nothing to reconcile in April beyond the federal return.
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 Wyoming taxes personal income.
What you file
There is nothing to file in either Florida or Wyoming 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 | Wyoming | |
|---|---|---|
| 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 | Wyoming Department of Revenue |
| Last verified |
The other direction
Reversing the commute does not always reverse the answer. Living in Wyoming 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 → WyomingNo state income tax either side
- Remote worker: Florida → WyomingNo state income tax either side
- Moved mid-year: Florida → WyomingNo state return either side
Other Florida pairs
Questions people actually ask
I live in Florida and my client is in Wyoming. Do I have to file a Wyoming tax return?
Neither state taxes the work. As a contractor you have no withholding to manage, and with Florida and Wyoming both outside the state income tax system there is nothing to pay quarterly and nothing to reconcile in April beyond the federal return.
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 Wyoming hold an agreement makes no difference to a self-employed filer — sourcing rules decide the answer instead.
How current is this?
The Florida and Wyoming rules on this page were last checked against Florida Department of Revenue and Wyoming 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
- Wyoming Department of Revenue — individual income taxaccessed 2026-08-07