1099 Contractor in Georgia with a Delaware Client: Where Do You File?
Answer
Georgia taxes all of it; Delaware taxes only what you earn on its soil. Nothing is withheld from a 1099, so you pay Georgia quarterly. A Delaware client alone creates no Delaware filing obligation — performing services inside Delaware does, and Georgia then credits that tax.
Last verified
Reciprocity agreements are the first thing contractors ask about and the first thing that does not apply to them. Every agreement in the country is a wage-withholding arrangement, and a 1099 has no withholding to switch off.
Delaware publishes no de minimis day count or dollar floor for nonresidents. Any Delaware-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 Delaware Division of Revenue nonresident instructions before filing.
What you file
- 1Quarterly estimated payments · Georgia
Make quarterly estimated payments to Georgia Department of Revenue on your full self-employment income — nothing is withheld from a 1099.
- 2Nonresident return · DelawareForm PIT-NON
File a Delaware nonresident return only if you performed services inside Delaware. Delaware publishes no de minimis day count or dollar floor for nonresidents. Any Delaware-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 Delaware Division of Revenue nonresident instructions before filing.
- 3Resident return · GeorgiaForm 500 Schedule 2
File the Georgia resident return last and claim the credit for any tax paid to Delaware.
The two states, side by side
| Georgia | Delaware | |
|---|---|---|
| Taxes wages | Yes — flat | Yes — graduated |
| Reciprocity partners | None | None |
| Convenience rule | No | Yes — general rule |
| Nonresident return | Form 500 with Schedule 3 | Form PIT-NON |
| Credit for other-state tax | Form 500 Schedule 2 | Schedule I (Form PIT-RES) |
| Nonresident safe harbour | None published | None published |
| Local income tax | No | Yes |
| Revenue department | Georgia Department of Revenue | Delaware Division of Revenue |
| Last verified |
The other direction
Reversing the commute does not always reverse the answer. Living in Delaware and working in Georgia gives:Home state, plus the client state if you work there.
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: Georgia → DelawareBoth states — credit offsets the double tax
- Remote worker: Georgia → DelawareConvenience-of-the-employer rule — both states tax you
- Moved mid-year: Georgia → DelawareTwo part-year returns
Other Georgia pairs
Questions people actually ask
I live in Georgia and my client is in Delaware. Do I have to file a Delaware tax return?
Georgia taxes all of it; Delaware taxes only what you earn on its soil. Nothing is withheld from a 1099, so you pay Georgia quarterly. A Delaware client alone creates no Delaware filing obligation — performing services inside Delaware does, and Georgia then credits that tax.
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 Georgia and Delaware hold an agreement makes no difference to a self-employed filer — sourcing rules decide the answer instead.
How current is this?
The Georgia and Delaware rules on this page were last checked against Georgia Department of Revenue and Delaware Division 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.
- Georgia Department of Revenue — individual income taxaccessed 2026-08-07
- Delaware Division of Revenue — individual income taxaccessed 2026-08-07