1099 Contractor in New Hampshire with a Montana Client: Where Do You File?
Answer
The client's address is not the test. New Hampshire has no personal income tax, so nothing is owed at home; Montana taxes nonresidents on income from services performed within Montana, so if you never travel there to work, there is nothing to file. Days on site change that.
Last verified
Two things make this pairing simple. New Hampshire levies no personal income tax, so there is no resident return; and Montana taxes nonresidents only on services actually performed inside Montana, which for a fully remote contractor is normally nothing.
Montana publishes no de minimis day count or dollar floor for nonresidents. Any Montana-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 Montana Department of Revenue nonresident instructions before filing.
What you file
- 1Nonresident return · MontanaForm 2 with the nonresident/part-year schedule
File a Montana nonresident return only for income from services you physically performed in Montana. New Hampshire does not tax wage or self-employment income.
The two states, side by side
| New Hampshire | Montana | |
|---|---|---|
| Taxes wages | No | Yes — graduated |
| Reciprocity partners | None | 1 (Form MW-4) |
| Convenience rule | No | No |
| Nonresident return | Not applicable | Form 2 with the nonresident/part-year schedule |
| Credit for other-state tax | No income tax | Form 2 (credit for income tax paid to another state) |
| Nonresident safe harbour | Not applicable | None published |
| Local income tax | No | No |
| Revenue department | New Hampshire Department of Revenue Administration | Montana Department of Revenue |
| Last verified |
The other direction
Reversing the commute does not always reverse the answer. Living in Montana 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 → MontanaWork state only
- Remote worker: New Hampshire → MontanaNo state income tax on your wages
- Moved mid-year: New Hampshire → MontanaOne 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 Montana. Do I have to file a Montana tax return?
The client's address is not the test. New Hampshire has no personal income tax, so nothing is owed at home; Montana taxes nonresidents on income from services performed within Montana, so if you never travel there to work, there is nothing to file. Days on site change that.
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 Montana 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 Montana rules on this page were last checked against New Hampshire Department of Revenue Administration and Montana 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
- Montana Department of Revenue — individual income taxaccessed 2026-08-07