1099 Contractor in Michigan with a Kansas Client: Where Do You File?
Answer
Michigan always, Kansas sometimes. With no withholding on a 1099 the whole tax is yours to manage: estimate to Michigan through the year, and file a Kansas nonresident return for any income from work you physically performed in Kansas, claiming the credit back on the Michigan return.
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
- 1Quarterly estimated payments · Michigan
Make quarterly estimated payments to Michigan Department of Treasury on your full self-employment income — nothing is withheld from a 1099.
- 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.
- 3Resident return · MichiganForm MI-1040 (credit for income tax imposed by another state)
File the Michigan resident return last and claim the credit for any tax paid to Kansas.
The two states, side by side
| Michigan | Kansas | |
|---|---|---|
| Taxes wages | Yes — flat | Yes — graduated |
| Reciprocity partners | 6 (Form MI-W4) | None |
| Convenience rule | No | No |
| Nonresident return | Form MI-1040 with Schedule NR | Form K-40 with Schedule S Part B |
| Credit for other-state tax | Form MI-1040 (credit for income tax imposed by another state) | Form K-40 (credit for taxes paid to other states) |
| Nonresident safe harbour | None published | None published |
| Local income tax | Yes | No |
| Revenue department | Michigan Department of Treasury | Kansas Department of Revenue |
| Last verified |
The other direction
Reversing the commute does not always reverse the answer. Living in Kansas and working in Michigan 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: Michigan → KansasBoth states — credit offsets the double tax
- Remote worker: Michigan → KansasHome state only
- Moved mid-year: Michigan → KansasTwo part-year returns
Other Michigan pairs
Questions people actually ask
I live in Michigan and my client is in Kansas. Do I have to file a Kansas tax return?
Michigan always, Kansas sometimes. With no withholding on a 1099 the whole tax is yours to manage: estimate to Michigan through the year, and file a Kansas nonresident return for any income from work you physically performed in Kansas, claiming the credit back on the Michigan 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 Michigan and Kansas hold an agreement makes no difference to a self-employed filer — sourcing rules decide the answer instead.
How current is this?
The Michigan and Kansas rules on this page were last checked against Michigan Department of Treasury 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.
- Michigan Department of Treasury — individual income taxaccessed 2026-08-07
- Kansas Department of Revenue — individual income taxaccessed 2026-08-07