1099 Contractor in New Hampshire with a Kansas Client: Where Do You File?
Answer
New Hampshire taxes nothing, and Kansas taxes you only if you work there. Living in New Hampshire means no resident return at all. A Kansas client does not create a Kansas filing obligation by itself — physically performing services inside Kansas does, and then only for that portion.
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 New Hampshire residents have no home-state return in any case.
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
- 1Nonresident return · KansasForm K-40 with Schedule S Part B
File a Kansas nonresident return only for income from services you physically performed in Kansas. New Hampshire does not tax wage or self-employment income.
The two states, side by side
| New Hampshire | Kansas | |
|---|---|---|
| Taxes wages | No | Yes — graduated |
| Reciprocity partners | None | None |
| Convenience rule | No | No |
| Nonresident return | Not applicable | Form K-40 with Schedule S Part B |
| Credit for other-state tax | No income tax | Form K-40 (credit for taxes paid to other states) |
| Nonresident safe harbour | Not applicable | None published |
| Local income tax | No | No |
| Revenue department | New Hampshire Department of Revenue Administration | Kansas Department of Revenue |
| Last verified |
The other direction
Reversing the commute does not always reverse the answer. Living in Kansas and working in New Hampshire 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: New Hampshire → KansasWork state only
- Remote worker: New Hampshire → KansasNo state income tax on your wages
- Moved mid-year: New Hampshire → KansasOne part-year return — the state you moved to
Other New Hampshire pairs
Questions people actually ask
I live in New Hampshire and my client is in Kansas. Do I have to file a Kansas tax return?
New Hampshire taxes nothing, and Kansas taxes you only if you work there. Living in New Hampshire means no resident return at all. A Kansas client does not create a Kansas filing obligation by itself — physically performing services inside Kansas does, and then only for that portion.
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 Kansas 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 Kansas rules on this page were last checked against New Hampshire Department of Revenue Administration 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.
- New Hampshire Department of Revenue Administration — individual income taxaccessed 2026-08-07
- Kansas Department of Revenue — individual income taxaccessed 2026-08-07