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

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

Answer

Kansas taxes all of it; Iowa taxes only what you earn on its soil. Nothing is withheld from a 1099, so you pay Kansas quarterly. A Iowa client alone creates no Iowa filing obligation — performing services inside Iowa does, and Kansas then credits that tax.

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.

Iowa publishes no de minimis day count or dollar floor for nonresidents. Any Iowa-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 Iowa Department of Revenue 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 · IowaForm IA 1040 with Schedule IA 126

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

The two states, side by side

 KansasIowa
Taxes wagesYes — graduatedYes — flat
Reciprocity partnersNone1 (Form 44-016)
Convenience ruleNoNo
Nonresident returnForm K-40 with Schedule S Part BForm IA 1040 with Schedule IA 126
Credit for other-state taxForm K-40 (credit for taxes paid to other states)Form IA 130
Nonresident safe harbourNone publishedNone published
Local income taxNoYes
Revenue departmentKansas Department of RevenueIowa Department of Revenue
Last verified

The other direction

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

Iowa 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 Iowa. Do I have to file a Iowa tax return?

Kansas taxes all of it; Iowa taxes only what you earn on its soil. Nothing is withheld from a 1099, so you pay Kansas quarterly. A Iowa client alone creates no Iowa filing obligation — performing services inside Iowa does, and Kansas then credits that tax.

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

How current is this?

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