1099 Contractor in Nebraska with a Alaska Client: Where Do You File?
Answer
One state, paid quarterly. Your services are performed in Nebraska, which makes the income Nebraska-source and Nebraska-taxed; Alaska taxes no personal income at all. Set aside for Nebraska estimated payments — no client withholds anything for you.
Last verified
Self-employment income from personal services is sourced to the place where the services are performed. You perform them in Nebraska; Alaska would have no claim even if it levied an income tax, which it does not.
What you file
- 1Quarterly estimated payments · Nebraska
Make quarterly estimated payments to Nebraska Department of Revenue — nothing is withheld from a 1099.
- 2Resident return · Nebraska
File a Nebraska resident return reporting your full self-employment income.
The two states, side by side
| Nebraska | Alaska | |
|---|---|---|
| Taxes wages | Yes — graduated | No |
| Reciprocity partners | None | None |
| Convenience rule | Yes — general rule | No |
| Nonresident return | Form 1040N with Schedule III | Not applicable |
| Credit for other-state tax | Form 1040N Schedule II | No income tax |
| Nonresident safe harbour | None published | Not applicable |
| Local income tax | No | No |
| Revenue department | Nebraska Department of Revenue | Alaska Department of Revenue — Tax Division |
| Last verified |
The other direction
Reversing the commute does not always reverse the answer. Living in Alaska and working in Nebraska gives:Client state only, 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: Nebraska → AlaskaHome state only
- Remote worker: Nebraska → AlaskaHome state only
- Moved mid-year: Nebraska → AlaskaOne part-year return — the state you left
Other Nebraska pairs
Questions people actually ask
I live in Nebraska and my client is in Alaska. Do I have to file a Alaska tax return?
One state, paid quarterly. Your services are performed in Nebraska, which makes the income Nebraska-source and Nebraska-taxed; Alaska taxes no personal income at all. Set aside for Nebraska estimated payments — no client withholds anything for you.
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 Nebraska and Alaska hold an agreement makes no difference to a self-employed filer — sourcing rules decide the answer instead.
How current is this?
The Nebraska and Alaska rules on this page were last checked against Nebraska Department of Revenue and Alaska Department of Revenue — Tax Division 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.
- Nebraska Department of Revenue — individual income taxaccessed 2026-08-07
- Alaska Department of Revenue — Tax Division — individual income taxaccessed 2026-08-07