1099 Contractor in Idaho with a Virginia Client: Where Do You File?
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 Idaho keeps it Idaho-source and Idaho-taxed. Travel to Virginia to work and that portion becomes Virginia-source, needing a Virginia 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 Virginia is measured in days on the ground rather than in invoices sent.
Virginia publishes no de minimis day count or dollar floor for nonresidents. Any Virginia-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 Virginia Department of Taxation nonresident instructions before filing.
What you file
- 1Quarterly estimated payments · Idaho
Make quarterly estimated payments to Idaho State Tax Commission on your full self-employment income — nothing is withheld from a 1099.
- 2Nonresident return · VirginiaForm 763
File a Virginia nonresident return only if you performed services inside Virginia. Virginia publishes no de minimis day count or dollar floor for nonresidents. Any Virginia-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 Virginia Department of Taxation nonresident instructions before filing.
- 3Resident return · IdahoForm 39NR
File the Idaho resident return last and claim the credit for any tax paid to Virginia.
The two states, side by side
| Idaho | Virginia | |
|---|---|---|
| Taxes wages | Yes — flat | Yes — graduated |
| Reciprocity partners | None | 5 (Form VA-4) |
| Convenience rule | No | No |
| Nonresident return | Form 43 | Form 763 |
| Credit for other-state tax | Form 39NR | Schedule OSC |
| Nonresident safe harbour | None published | None published |
| Local income tax | No | No |
| Revenue department | Idaho State Tax Commission | Virginia Department of Taxation |
| Last verified |
The other direction
Reversing the commute does not always reverse the answer. Living in Virginia and working in Idaho 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: Idaho → VirginiaBoth states — credit offsets the double tax
- Remote worker: Idaho → VirginiaHome state only
- Moved mid-year: Idaho → VirginiaTwo part-year returns
Other Idaho pairs
Questions people actually ask
I live in Idaho and my client is in Virginia. Do I have to file a Virginia 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 Idaho keeps it Idaho-source and Idaho-taxed. Travel to Virginia to work and that portion becomes Virginia-source, needing a Virginia 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 Idaho and Virginia hold an agreement makes no difference to a self-employed filer — sourcing rules decide the answer instead.
How current is this?
The Idaho and Virginia rules on this page were last checked against Idaho State Tax Commission and Virginia Department of Taxation 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.
- Idaho State Tax Commission — individual income taxaccessed 2026-08-07
- Virginia Department of Taxation — individual income taxaccessed 2026-08-07
- Virginia — Form VA-4accessed 2026-08-07
- Virginia Tax — Reciprocityaccessed 2026-08-07