1099 Contractor in Rhode Island with a District of Columbia Client: Where Do You File?
Answer
Rhode Island always, District of Columbia sometimes. With no withholding on a 1099 the whole tax is yours to manage: estimate to Rhode Island through the year, and file a District of Columbia nonresident return for any income from work you physically performed in District of Columbia, claiming the credit back on the Rhode Island 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.
Nonresidents have no District filing obligation on wages, whatever the amount or the number of days worked. Form D-40B exists only to recover District tax that an employer withheld in error.
What you file
- 1Quarterly estimated payments · Rhode Island
Make quarterly estimated payments to Rhode Island Division of Taxation on your full self-employment income — nothing is withheld from a 1099.
- 2Nonresident return · District of ColumbiaForm D-40B (Nonresident Request for Refund)
File a District of Columbia nonresident return only if you performed services inside District of Columbia. Nonresidents have no District filing obligation on wages, whatever the amount or the number of days worked. Form D-40B exists only to recover District tax that an employer withheld in error.
- 3Resident return · Rhode IslandForm RI-1040NR Schedule II
File the Rhode Island resident return last and claim the credit for any tax paid to District of Columbia.
The two states, side by side
| Rhode Island | District of Columbia | |
|---|---|---|
| Taxes wages | Yes — graduated | Yes — graduated |
| Reciprocity partners | None | 2 (Form D-4A) |
| Convenience rule | No | No |
| Nonresident return | Form RI-1040NR | None — nonresidents exempt |
| Credit for other-state tax | Form RI-1040NR Schedule II | Schedule U (Form D-40) |
| Nonresident safe harbour | None published | Not applicable |
| Local income tax | No | No |
| Revenue department | Rhode Island Division of Taxation | District of Columbia Office of Tax and Revenue |
| Last verified |
The other direction
Reversing the commute does not always reverse the answer. Living in District of Columbia and working in Rhode Island 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: Rhode Island → District of ColumbiaNonresidents are exempt by statute
- Remote worker: Rhode Island → District of ColumbiaHome state only
- Moved mid-year: Rhode Island → District of ColumbiaTwo part-year returns
Other Rhode Island pairs
Questions people actually ask
I live in Rhode Island and my client is in District of Columbia. Do I have to file a District of Columbia tax return?
Rhode Island always, District of Columbia sometimes. With no withholding on a 1099 the whole tax is yours to manage: estimate to Rhode Island through the year, and file a District of Columbia nonresident return for any income from work you physically performed in District of Columbia, claiming the credit back on the Rhode Island 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 Rhode Island and District of Columbia hold an agreement makes no difference to a self-employed filer — sourcing rules decide the answer instead.
How current is this?
The Rhode Island and District of Columbia rules on this page were last checked against Rhode Island Division of Taxation and District of Columbia Office of Tax and 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.
- Rhode Island Division of Taxation — individual income taxaccessed 2026-08-07
- District of Columbia Office of Tax and Revenue — individual income taxaccessed 2026-08-07