1099 Contractor in Nevada with a Florida Client: Where Do You File?
Answer
Neither state taxes the work. As a contractor you have no withholding to manage, and with Nevada and Florida both outside the state income tax system there is nothing to pay quarterly and nothing to reconcile in April beyond the federal return.
Last verified
The recurring 1099 question is whether a client in another state drags you into that state's tax system. Here the question is doubly moot: Florida has no personal income tax, and neither does Nevada.
What you file
There is nothing to file in either Nevada or Florida on these wages. Your federal return is unaffected — the federal government taxes the income whatever the states do.
The two states, side by side
| Nevada | Florida | |
|---|---|---|
| Taxes wages | No | No |
| Reciprocity partners | None | None |
| Convenience rule | No | No |
| Nonresident return | Not applicable | Not applicable |
| Credit for other-state tax | No income tax | No income tax |
| Nonresident safe harbour | Not applicable | Not applicable |
| Local income tax | No | No |
| Revenue department | Nevada Department of Taxation | Florida Department of Revenue |
| Last verified |
The other direction
Reversing the commute does not always reverse the answer. Living in Florida and working in Nevada gives:No state income tax either side.
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 → FloridaNo state income tax either side
- Remote worker: Nevada → FloridaNo state income tax either side
- Moved mid-year: Nevada → FloridaNo state return either side
Other Nevada pairs
Questions people actually ask
I live in Nevada and my client is in Florida. Do I have to file a Florida tax return?
Neither state taxes the work. As a contractor you have no withholding to manage, and with Nevada and Florida both outside the state income tax system there is nothing to pay quarterly and nothing to reconcile in April beyond the federal 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 Nevada and Florida hold an agreement makes no difference to a self-employed filer — sourcing rules decide the answer instead.
How current is this?
The Nevada and Florida rules on this page were last checked against Nevada Department of Taxation and Florida 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.
- Nevada Department of Taxation — individual income taxaccessed 2026-08-07
- Florida Department of Revenue — individual income taxaccessed 2026-08-07