1099 Contractor in Texas with a Delaware Client: Where Do You File?
Answer
The client's address is not the test. Texas has no personal income tax, so nothing is owed at home; Delaware taxes nonresidents on income from services performed within Delaware, so if you never travel there to work, there is nothing to file. Days on site change that.
Last verified
Two things make this pairing simple. Texas levies no personal income tax, so there is no resident return; and Delaware taxes nonresidents only on services actually performed inside Delaware, which for a fully remote contractor is normally nothing.
Delaware publishes no de minimis day count or dollar floor for nonresidents. Any Delaware-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 Delaware Division of Revenue nonresident instructions before filing.
What you file
- 1Nonresident return · DelawareForm PIT-NON
File a Delaware nonresident return only for income from services you physically performed in Delaware. Texas does not tax wage or self-employment income.
The two states, side by side
| Texas | Delaware | |
|---|---|---|
| Taxes wages | No | Yes — graduated |
| Reciprocity partners | None | None |
| Convenience rule | No | Yes — general rule |
| Nonresident return | Not applicable | Form PIT-NON |
| Credit for other-state tax | No income tax | Schedule I (Form PIT-RES) |
| Nonresident safe harbour | Not applicable | None published |
| Local income tax | No | Yes |
| Revenue department | Texas Comptroller of Public Accounts | Delaware Division of Revenue |
| Last verified |
The other direction
Reversing the commute does not always reverse the answer. Living in Delaware and working in Texas gives:Home state only — estimated payments.
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: Texas → DelawareWork state only
- Remote worker: Texas → DelawareConvenience-of-the-employer rule — employer state taxes you
- Moved mid-year: Texas → DelawareOne part-year return — the state you moved to
Other Texas pairs
Questions people actually ask
I live in Texas and my client is in Delaware. Do I have to file a Delaware tax return?
The client's address is not the test. Texas has no personal income tax, so nothing is owed at home; Delaware taxes nonresidents on income from services performed within Delaware, so if you never travel there to work, there is nothing to file. Days on site change that.
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 Texas and Delaware hold an agreement makes no difference to a self-employed filer — sourcing rules decide the answer instead.
How current is this?
The Texas and Delaware rules on this page were last checked against Texas Comptroller of Public Accounts and Delaware Division 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.
- Texas Comptroller of Public Accounts — individual income taxaccessed 2026-08-07
- Delaware Division of Revenue — individual income taxaccessed 2026-08-07