1099 Contractor in New York with a Mississippi Client: Where Do You File?
Answer
New York always, Mississippi sometimes. With no withholding on a 1099 the whole tax is yours to manage: estimate to New York through the year, and file a Mississippi nonresident return for any income from work you physically performed in Mississippi, claiming the credit back on the New York return.
Last verified
Reciprocity agreements are the first thing contractors ask about and the first thing that does not apply to them. Every agreement in the country is a wage-withholding arrangement, and a 1099 has no withholding to switch off.
Mississippi publishes no de minimis day count or dollar floor for nonresidents. Any Mississippi-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 Mississippi Department of Revenue nonresident instructions before filing.
What you file
- 1Quarterly estimated payments · New York
Make quarterly estimated payments to New York State Department of Taxation and Finance on your full self-employment income — nothing is withheld from a 1099.
- 2Nonresident return · MississippiForm 80-205
File a Mississippi nonresident return only if you performed services inside Mississippi. Mississippi publishes no de minimis day count or dollar floor for nonresidents. Any Mississippi-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 Mississippi Department of Revenue nonresident instructions before filing.
- 3Resident return · New YorkForm IT-112-R
File the New York resident return last and claim the credit for any tax paid to Mississippi.
The two states, side by side
| New York | Mississippi | |
|---|---|---|
| Taxes wages | Yes — graduated | Yes — flat |
| Reciprocity partners | None | None |
| Convenience rule | Yes — general rule | No |
| Nonresident return | Form IT-203 | Form 80-205 |
| Credit for other-state tax | Form IT-112-R | Form 80-160 |
| Nonresident safe harbour | None published | None published |
| Local income tax | Yes | No |
| Revenue department | New York State Department of Taxation and Finance | Mississippi Department of Revenue |
| Last verified |
The other direction
Reversing the commute does not always reverse the answer. Living in Mississippi and working in New York gives:Home state, plus the client state 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 York → MississippiBoth states — credit offsets the double tax
- Remote worker: New York → MississippiHome state only
- Moved mid-year: New York → MississippiTwo part-year returns
Other New York pairs
Questions people actually ask
I live in New York and my client is in Mississippi. Do I have to file a Mississippi tax return?
New York always, Mississippi sometimes. With no withholding on a 1099 the whole tax is yours to manage: estimate to New York through the year, and file a Mississippi nonresident return for any income from work you physically performed in Mississippi, claiming the credit back on the New York 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 York and Mississippi hold an agreement makes no difference to a self-employed filer — sourcing rules decide the answer instead.
How current is this?
The New York and Mississippi rules on this page were last checked against New York State Department of Taxation and Finance and Mississippi 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 York State Department of Taxation and Finance — individual income taxaccessed 2026-08-07
- Mississippi Department of Revenue — individual income taxaccessed 2026-08-07