1099 Contractor in Georgia with a Missouri Client: Where Do You File?
Answer
Georgia always, Missouri sometimes. With no withholding on a 1099 the whole tax is yours to manage: estimate to Georgia through the year, and file a Missouri nonresident return for any income from work you physically performed in Missouri, claiming the credit back on the Georgia return.
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.
Missouri publishes no de minimis day count or dollar floor for nonresidents. Any Missouri-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 Missouri 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 · MissouriForm MO-1040 with Form MO-NRI
File a Missouri nonresident return only if you performed services inside Missouri. Missouri publishes no de minimis day count or dollar floor for nonresidents. Any Missouri-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 Missouri 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 Missouri.
The two states, side by side
| Georgia | Missouri | |
|---|---|---|
| Taxes wages | Yes — flat | Yes — graduated |
| Reciprocity partners | None | None |
| Convenience rule | No | No |
| Nonresident return | Form 500 with Schedule 3 | Form MO-1040 with Form MO-NRI |
| Credit for other-state tax | Form 500 Schedule 2 | Form MO-CR |
| Nonresident safe harbour | None published | None published |
| Local income tax | No | Yes |
| Revenue department | Georgia Department of Revenue | Missouri Department of Revenue |
| Last verified |
The other direction
Reversing the commute does not always reverse the answer. Living in Missouri 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 → MissouriBoth states — credit offsets the double tax
- Remote worker: Georgia → MissouriHome state only
- Moved mid-year: Georgia → MissouriTwo part-year returns
Other Georgia pairs
Questions people actually ask
I live in Georgia and my client is in Missouri. Do I have to file a Missouri tax return?
Georgia always, Missouri sometimes. With no withholding on a 1099 the whole tax is yours to manage: estimate to Georgia through the year, and file a Missouri nonresident return for any income from work you physically performed in Missouri, claiming the credit back on the Georgia 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 Georgia and Missouri hold an agreement makes no difference to a self-employed filer — sourcing rules decide the answer instead.
How current is this?
The Georgia and Missouri rules on this page were last checked against Georgia Department of Revenue and Missouri 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
- Missouri Department of Revenue — individual income taxaccessed 2026-08-07