1099 Contractor in North Dakota with a Florida Client: Where Do You File?
Answer
North Dakota gets it, Florida cannot. A 1099 has no withholding, so the money arrives whole and the tax is yours to pay in instalments. Florida has no wage or income tax to apply to a nonresident contractor, and North Dakota taxes residents on everything they earn.
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 North Dakota, and none of it to Florida.
What you file
- 1Quarterly estimated payments · North Dakota
Make quarterly estimated payments to North Dakota Office of State Tax Commissioner — nothing is withheld from a 1099.
- 2Resident return · North Dakota
File a North Dakota resident return reporting your full self-employment income.
The two states, side by side
| North Dakota | Florida | |
|---|---|---|
| Taxes wages | Yes — graduated | No |
| Reciprocity partners | 2 (Form NDW-R) | None |
| Convenience rule | No | No |
| Nonresident return | Form ND-1 with Schedule ND-1NR | Not applicable |
| Credit for other-state tax | Schedule ND-1CR | No income tax |
| Nonresident safe harbour | None published | Not applicable |
| Local income tax | No | No |
| Revenue department | North Dakota Office of State Tax Commissioner | Florida Department of Revenue |
| Last verified |
The other direction
Reversing the commute does not always reverse the answer. Living in Florida and working in North Dakota 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: North Dakota → FloridaHome state only
- Remote worker: North Dakota → FloridaHome state only
- Moved mid-year: North Dakota → FloridaOne part-year return — the state you left
Other North Dakota pairs
Questions people actually ask
I live in North Dakota and my client is in Florida. Do I have to file a Florida tax return?
North Dakota gets it, Florida cannot. A 1099 has no withholding, so the money arrives whole and the tax is yours to pay in instalments. Florida has no wage or income tax to apply to a nonresident contractor, and North Dakota taxes residents on everything they earn.
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 North Dakota and Florida hold an agreement makes no difference to a self-employed filer — sourcing rules decide the answer instead.
How current is this?
The North Dakota and Florida rules on this page were last checked against North Dakota Office of State Tax Commissioner and Florida 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.
- North Dakota Office of State Tax Commissioner — individual income taxaccessed 2026-08-07
- Florida Department of Revenue — individual income taxaccessed 2026-08-07