1099 Contractor in Georgia with a Indiana Client: Where Do You File?
Answer
Pay Georgia by instalments, and watch your Indiana days. Reciprocity agreements do not help here: every one of them covers wage withholding, and a 1099 has no withholding to switch off. Georgia taxes the full profit, Indiana taxes the on-site share, and the Georgia credit reconciles them.
Last verified
The client's location is the wrong thing to track. What matters is where you were sitting when you did the work — which is why a contractor's exposure to Indiana is measured in days on the ground rather than in invoices sent.
Indiana publishes no de minimis day count or dollar floor for nonresidents. Any Indiana-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 Indiana Department 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 · IndianaForm IT-40PNR
File a Indiana nonresident return only if you performed services inside Indiana. Indiana publishes no de minimis day count or dollar floor for nonresidents. Any Indiana-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 Indiana Department 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 Indiana.
The two states, side by side
| Georgia | Indiana | |
|---|---|---|
| Taxes wages | Yes — flat | Yes — flat |
| Reciprocity partners | None | 5 (Form WH-47) |
| Convenience rule | No | No |
| Nonresident return | Form 500 with Schedule 3 | Form IT-40PNR |
| Credit for other-state tax | Form 500 Schedule 2 | Schedule 6 (Form IT-40PNR) |
| Nonresident safe harbour | None published | None published |
| Local income tax | No | Yes |
| Revenue department | Georgia Department of Revenue | Indiana Department of Revenue |
| Last verified |
The other direction
Reversing the commute does not always reverse the answer. Living in Indiana 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 → IndianaBoth states — credit offsets the double tax
- Remote worker: Georgia → IndianaHome state only
- Moved mid-year: Georgia → IndianaTwo part-year returns
Other Georgia pairs
Questions people actually ask
I live in Georgia and my client is in Indiana. Do I have to file a Indiana tax return?
Pay Georgia by instalments, and watch your Indiana days. Reciprocity agreements do not help here: every one of them covers wage withholding, and a 1099 has no withholding to switch off. Georgia taxes the full profit, Indiana taxes the on-site share, and the Georgia credit reconciles them.
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 Indiana hold an agreement makes no difference to a self-employed filer — sourcing rules decide the answer instead.
How current is this?
The Georgia and Indiana rules on this page were last checked against Georgia Department of Revenue and Indiana 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.
- Georgia Department of Revenue — individual income taxaccessed 2026-08-07
- Indiana Department of Revenue — individual income taxaccessed 2026-08-07