1099 Contractor in Pennsylvania with a West Virginia Client: Where Do You File?
Answer
Two possible returns, one certainty. The certainty is Pennsylvania, which taxes residents on all self-employment income and expects quarterly estimated payments. The possibility is West Virginia, which taxes nonresidents on services actually performed inside the state — invoices sent there do not count.
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.
West Virginia publishes no de minimis day count or dollar floor for nonresidents. Any West Virginia-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 West Virginia Tax Division nonresident instructions before filing.
What you file
- 1Quarterly estimated payments · Pennsylvania
Make quarterly estimated payments to Pennsylvania Department of Revenue on your full self-employment income — nothing is withheld from a 1099.
- 2Nonresident return · West VirginiaForm IT-140 with Schedule A
File a West Virginia nonresident return only if you performed services inside West Virginia. West Virginia publishes no de minimis day count or dollar floor for nonresidents. Any West Virginia-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 West Virginia Tax Division nonresident instructions before filing.
- 3Resident return · PennsylvaniaSchedule G-L
File the Pennsylvania resident return last and claim the credit for any tax paid to West Virginia.
The two states, side by side
| Pennsylvania | West Virginia | |
|---|---|---|
| Taxes wages | Yes — flat | Yes — graduated |
| Reciprocity partners | 6 (Form REV-419) | 5 (Form WV/IT-104) |
| Convenience rule | Yes — general rule | No |
| Nonresident return | Form PA-40 (nonresident) | Form IT-140 with Schedule A |
| Credit for other-state tax | Schedule G-L | Schedule E (Form IT-140) |
| Nonresident safe harbour | None published | None published |
| Local income tax | Yes | Yes |
| Revenue department | Pennsylvania Department of Revenue | West Virginia Tax Division |
| Last verified |
The other direction
Reversing the commute does not always reverse the answer. Living in West Virginia and working in Pennsylvania 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: Pennsylvania → West VirginiaReciprocal agreement — file the exemption form
- Remote worker: Pennsylvania → West VirginiaHome state only
- Moved mid-year: Pennsylvania → West VirginiaTwo part-year returns
Other Pennsylvania pairs
Questions people actually ask
I live in Pennsylvania and my client is in West Virginia. Do I have to file a West Virginia tax return?
Two possible returns, one certainty. The certainty is Pennsylvania, which taxes residents on all self-employment income and expects quarterly estimated payments. The possibility is West Virginia, which taxes nonresidents on services actually performed inside the state — invoices sent there do not count.
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 Pennsylvania and West Virginia hold an agreement makes no difference to a self-employed filer — sourcing rules decide the answer instead.
How current is this?
The Pennsylvania and West Virginia rules on this page were last checked against Pennsylvania Department of Revenue and West Virginia 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.
- Pennsylvania Department of Revenue — individual income taxaccessed 2026-08-07
- Pennsylvania — Form REV-419accessed 2026-08-07
- Pennsylvania Personal Income Tax Guide — Income Subject to Tax Withholdingaccessed 2026-08-07
- West Virginia Tax Division — individual income taxaccessed 2026-08-07