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1099 Contractor in Kansas with a Idaho 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 Kansas keeps it Kansas-source and Kansas-taxed. Travel to Idaho to work and that portion becomes Idaho-source, needing a Idaho 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 Idaho is measured in days on the ground rather than in invoices sent.

Idaho publishes no de minimis day count or dollar floor for nonresidents. Any Idaho-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 Idaho State Tax Commission nonresident instructions before filing.

What you file

  1. 1Quarterly estimated payments · Kansas

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

  2. 2Nonresident return · IdahoForm 43

    File a Idaho nonresident return only if you performed services inside Idaho. Idaho publishes no de minimis day count or dollar floor for nonresidents. Any Idaho-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 Idaho State Tax Commission nonresident instructions before filing.

  3. 3Resident return · KansasForm K-40 (credit for taxes paid to other states)

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

The two states, side by side

 KansasIdaho
Taxes wagesYes — graduatedYes — flat
Reciprocity partnersNoneNone
Convenience ruleNoNo
Nonresident returnForm K-40 with Schedule S Part BForm 43
Credit for other-state taxForm K-40 (credit for taxes paid to other states)Form 39NR
Nonresident safe harbourNone publishedNone published
Local income taxNoNo
Revenue departmentKansas Department of RevenueIdaho State Tax Commission
Last verified

The other direction

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

Idaho to Kansas →

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 Kansas pairs

Questions people actually ask

I live in Kansas and my client is in Idaho. Do I have to file a Idaho 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 Kansas keeps it Kansas-source and Kansas-taxed. Travel to Idaho to work and that portion becomes Idaho-source, needing a Idaho 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 Kansas and Idaho hold an agreement makes no difference to a self-employed filer — sourcing rules decide the answer instead.

How current is this?

The Kansas and Idaho rules on this page were last checked against Kansas Department of Revenue and Idaho State Tax Commission 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.