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

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

Answer

Two possible returns, one certainty. The certainty is Iowa, which taxes residents on all self-employment income and expects quarterly estimated payments. The possibility is Kansas, which taxes nonresidents on services actually performed inside the state — invoices sent there do not count.

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.

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 · Iowa

    Make quarterly estimated payments to Iowa Department of Revenue 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 · IowaForm IA 130

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

The two states, side by side

 IowaKansas
Taxes wagesYes — flatYes — graduated
Reciprocity partners1 (Form 44-016)None
Convenience ruleNoNo
Nonresident returnForm IA 1040 with Schedule IA 126Form K-40 with Schedule S Part B
Credit for other-state taxForm IA 130Form K-40 (credit for taxes paid to other states)
Nonresident safe harbourNone publishedNone published
Local income taxYesNo
Revenue departmentIowa Department of RevenueKansas Department of Revenue
Last verified

The other direction

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

Kansas to Iowa →

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 Iowa pairs

Questions people actually ask

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

Two possible returns, one certainty. The certainty is Iowa, which taxes residents on all self-employment income and expects quarterly estimated payments. The possibility is Kansas, which taxes nonresidents on services actually performed inside the state — invoices sent there do not count.

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 Iowa and Kansas hold an agreement makes no difference to a self-employed filer — sourcing rules decide the answer instead.

How current is this?

The Iowa and Kansas rules on this page were last checked against Iowa Department of Revenue 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.