1099 Contractor in Nevada with a Arkansas Client: Where Do You File?
Answer
Arkansas only, and only for on-site work. Nothing is withheld from a 1099, and Nevada levies no income tax, so the single question is whether any of the services were performed in Arkansas. If none were, no Arkansas nonresident return is required.
Last verified
The most common contractor worry — that invoicing an out-of-state client creates a filing obligation there — is usually unfounded. What creates the obligation is physical presence, and Nevada residents have no home-state return in any case.
Arkansas publishes no de minimis day count or dollar floor for nonresidents. Any Arkansas-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 Arkansas Department of Finance and Administration nonresident instructions before filing.
What you file
- 1Nonresident return · ArkansasForm AR1000NR
File a Arkansas nonresident return only for income from services you physically performed in Arkansas. Nevada does not tax wage or self-employment income.
The two states, side by side
| Nevada | Arkansas | |
|---|---|---|
| Taxes wages | No | Yes — graduated |
| Reciprocity partners | None | None |
| Convenience rule | No | No |
| Nonresident return | Not applicable | Form AR1000NR |
| Credit for other-state tax | No income tax | Form AR1000TC |
| Nonresident safe harbour | Not applicable | None published |
| Local income tax | No | No |
| Revenue department | Nevada Department of Taxation | Arkansas Department of Finance and Administration |
| Last verified |
The other direction
Reversing the commute does not always reverse the answer. Living in Arkansas and working in Nevada gives:Home state only — estimated payments.
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: Nevada → ArkansasWork state only
- Remote worker: Nevada → ArkansasNo state income tax on your wages
- Moved mid-year: Nevada → ArkansasOne part-year return — the state you moved to
Other Nevada pairs
Questions people actually ask
I live in Nevada and my client is in Arkansas. Do I have to file a Arkansas tax return?
Arkansas only, and only for on-site work. Nothing is withheld from a 1099, and Nevada levies no income tax, so the single question is whether any of the services were performed in Arkansas. If none were, no Arkansas nonresident return is required.
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 Nevada and Arkansas hold an agreement makes no difference to a self-employed filer — sourcing rules decide the answer instead.
How current is this?
The Nevada and Arkansas rules on this page were last checked against Nevada Department of Taxation and Arkansas Department of Finance and Administration 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.
- Nevada Department of Taxation — individual income taxaccessed 2026-08-07
- Arkansas Department of Finance and Administration — individual income taxaccessed 2026-08-07