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1099 Contractor in Rhode Island with a Idaho Client: Where Do You File?

Home state, plus the client state if you work thereNo withholding — 1099

Answer

The client's location does not decide this. Self-employment income from personal services is sourced to where the work happens, so working from Rhode Island keeps it Rhode Island-source and Rhode Island-taxed. Travel to Idaho to work and that portion becomes Idaho-source, needing a Idaho nonresident 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.

Idaho publishes no de minimis day count or dollar floor for nonresidents. Any Idaho-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 Idaho State Tax Commission nonresident instructions before filing.

What you file

  1. 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.

  2. 2Nonresident return · IdahoForm 43

    File a Idaho nonresident return only if you performed services inside Idaho. Idaho publishes no de minimis day count or dollar floor for nonresidents. Any Idaho-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 Idaho State Tax Commission nonresident instructions before filing.

  3. 3Resident return · Rhode IslandForm RI-1040NR Schedule II

    File the Rhode Island resident return last and claim the credit for any tax paid to Idaho.

The two states, side by side

 Rhode IslandIdaho
Taxes wagesYes — graduatedYes — flat
Reciprocity partnersNoneNone
Convenience ruleNoNo
Nonresident returnForm RI-1040NRForm 43
Credit for other-state taxForm RI-1040NR Schedule IIForm 39NR
Nonresident safe harbourNone publishedNone published
Local income taxNoNo
Revenue departmentRhode Island Division of TaxationIdaho State Tax Commission
Last verified

The other direction

Reversing the commute does not always reverse the answer. Living in Idaho and working in Rhode Island gives:Home state, plus the client state if you work there.

Idaho to Rhode Island →

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.

Other Rhode Island pairs

Questions people actually ask

I live in Rhode Island and my client is in Idaho. Do I have to file a Idaho tax return?

The client's location does not decide this. Self-employment income from personal services is sourced to where the work happens, so working from Rhode Island keeps it Rhode Island-source and Rhode Island-taxed. Travel to Idaho to work and that portion becomes Idaho-source, needing a Idaho nonresident 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 Idaho 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 Idaho rules on this page were last checked against Rhode Island Division of Taxation and Idaho State Tax Commission 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.