1099 Contractor in New Hampshire with a Alaska Client: Where Do You File?
Answer
Neither state taxes the work. As a contractor you have no withholding to manage, and with New Hampshire and Alaska 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
Contractors carry their own tax administration, which usually means quarterly estimated payments to a home state. This pairing removes that layer entirely — neither New Hampshire nor Alaska taxes personal income.
What you file
There is nothing to file in either New Hampshire or Alaska on these wages. Your federal return is unaffected — the federal government taxes the income whatever the states do.
The two states, side by side
| New Hampshire | Alaska | |
|---|---|---|
| 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 | New Hampshire Department of Revenue Administration | 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 New Hampshire 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: New Hampshire → AlaskaNo state income tax either side
- Remote worker: New Hampshire → AlaskaNo state income tax either side
- Moved mid-year: New Hampshire → AlaskaNo state return either side
Other New Hampshire pairs
Questions people actually ask
I live in New Hampshire and my client is in Alaska. Do I have to file a Alaska tax return?
Neither state taxes the work. As a contractor you have no withholding to manage, and with New Hampshire and Alaska 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 New Hampshire and Alaska hold an agreement makes no difference to a self-employed filer — sourcing rules decide the answer instead.
How current is this?
The New Hampshire and Alaska rules on this page were last checked against New Hampshire Department of Revenue Administration 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.
- New Hampshire Department of Revenue Administration — individual income taxaccessed 2026-08-07
- Alaska Department of Revenue — Tax Division — individual income taxaccessed 2026-08-07