1099 Contractor in New Mexico with a Alaska Client: Where Do You File?
Answer
New Mexico only. Nothing about invoicing a Alaska client changes where your work is performed, and Alaska has no income tax in any event — so the whole obligation is New Mexico estimated payments during the year and a New Mexico resident return at the end of it.
Last verified
Nothing is withheld from a 1099, so the tax that a W-2 employee never sees is money you are holding on someone else's behalf. In this pairing all of it belongs to New Mexico, and none of it to Alaska.
What you file
- 1Quarterly estimated payments · New Mexico
Make quarterly estimated payments to New Mexico Taxation and Revenue Department — nothing is withheld from a 1099.
- 2Resident return · New Mexico
File a New Mexico resident return reporting your full self-employment income.
The two states, side by side
| New Mexico | Alaska | |
|---|---|---|
| Taxes wages | Yes — graduated | No |
| Reciprocity partners | None | None |
| Convenience rule | No | No |
| Nonresident return | Form PIT-1 with Schedule PIT-B | Not applicable |
| Credit for other-state tax | Form PIT-1 (credit for taxes paid to another state) | No income tax |
| Nonresident safe harbour | None published | Not applicable |
| Local income tax | No | No |
| Revenue department | New Mexico Taxation and Revenue Department | 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 Mexico gives:Client state only, if you work there.
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 Mexico → AlaskaHome state only
- Remote worker: New Mexico → AlaskaHome state only
- Moved mid-year: New Mexico → AlaskaOne part-year return — the state you left
Other New Mexico pairs
Questions people actually ask
I live in New Mexico and my client is in Alaska. Do I have to file a Alaska tax return?
New Mexico only. Nothing about invoicing a Alaska client changes where your work is performed, and Alaska has no income tax in any event — so the whole obligation is New Mexico estimated payments during the year and a New Mexico resident return at the end of it.
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 Mexico 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 Mexico and Alaska rules on this page were last checked against New Mexico Taxation and Revenue Department 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 Mexico Taxation and Revenue Department — individual income taxaccessed 2026-08-07
- Alaska Department of Revenue — Tax Division — individual income taxaccessed 2026-08-07