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1099 Contractor in Hawaii with a Kansas Client: Where Do You File?

Home state, plus the client state if you work thereNo withholding — 1099

Answer

The client's location does not decide this. Self-employment income from personal services is sourced to where the work happens, so working from Hawaii keeps it Hawaii-source and Hawaii-taxed. Travel to Kansas to work and that portion becomes Kansas-source, needing a Kansas nonresident return.

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 Kansas is measured in days on the ground rather than in invoices sent.

Kansas publishes no de minimis day count or dollar floor for nonresidents. Any Kansas-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 Kansas Department of Revenue nonresident instructions before filing.

What you file

  1. 1Quarterly estimated payments · Hawaii

    Make quarterly estimated payments to Hawaii Department of Taxation on your full self-employment income — nothing is withheld from a 1099.

  2. 2Nonresident return · KansasForm K-40 with Schedule S Part B

    File a Kansas nonresident return only if you performed services inside Kansas. Kansas publishes no de minimis day count or dollar floor for nonresidents. Any Kansas-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 Kansas Department of Revenue nonresident instructions before filing.

  3. 3Resident return · HawaiiSchedule CR

    File the Hawaii resident return last and claim the credit for any tax paid to Kansas.

The two states, side by side

 HawaiiKansas
Taxes wagesYes — graduatedYes — graduated
Reciprocity partnersNoneNone
Convenience ruleNoNo
Nonresident returnForm N-15Form K-40 with Schedule S Part B
Credit for other-state taxSchedule CRForm K-40 (credit for taxes paid to other states)
Nonresident safe harbourNone publishedNone published
Local income taxNoNo
Revenue departmentHawaii Department of TaxationKansas Department of Revenue
Last verified

The other direction

Reversing the commute does not always reverse the answer. Living in Kansas and working in Hawaii gives:Home state, plus the client state if you work there.

Kansas to Hawaii →

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.

Other Hawaii pairs

Questions people actually ask

I live in Hawaii and my client is in Kansas. Do I have to file a Kansas tax return?

The client's location does not decide this. Self-employment income from personal services is sourced to where the work happens, so working from Hawaii keeps it Hawaii-source and Hawaii-taxed. Travel to Kansas to work and that portion becomes Kansas-source, needing a Kansas nonresident 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 Hawaii and Kansas hold an agreement makes no difference to a self-employed filer — sourcing rules decide the answer instead.

How current is this?

The Hawaii and Kansas rules on this page were last checked against Hawaii Department of Taxation and Kansas 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.