1099 Contractor in Texas with a Nevada Client: Where Do You File?
Answer
No state income tax applies. Texas and Nevada both levy none on earned income, so your self-employment profit escapes state tax entirely. Nothing is withheld from a 1099 in any case, and here there is no state estimated payment to make and no state return to file.
Last verified
The recurring 1099 question is whether a client in another state drags you into that state's tax system. Here the question is doubly moot: Nevada has no personal income tax, and neither does Texas.
What you file
There is nothing to file in either Texas or Nevada on these wages. Your federal return is unaffected — the federal government taxes the income whatever the states do.
The two states, side by side
| Texas | Nevada | |
|---|---|---|
| Taxes wages | No | No |
| Reciprocity partners | None | None |
| Convenience rule | No | No |
| Nonresident return | Not applicable | Not applicable |
| Credit for other-state tax | No income tax | No income tax |
| Nonresident safe harbour | Not applicable | Not applicable |
| Local income tax | No | No |
| Revenue department | Texas Comptroller of Public Accounts | Nevada Department of Taxation |
| Last verified |
The other direction
Reversing the commute does not always reverse the answer. Living in Nevada and working in Texas gives:No state income tax either side.
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 → NevadaNo state income tax either side
- Remote worker: Texas → NevadaNo state income tax either side
- Moved mid-year: Texas → NevadaNo state return either side
Other Texas pairs
Questions people actually ask
I live in Texas and my client is in Nevada. Do I have to file a Nevada tax return?
No state income tax applies. Texas and Nevada both levy none on earned income, so your self-employment profit escapes state tax entirely. Nothing is withheld from a 1099 in any case, and here there is no state estimated payment to make and no state return to file.
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 Nevada hold an agreement makes no difference to a self-employed filer — sourcing rules decide the answer instead.
How current is this?
The Texas and Nevada rules on this page were last checked against Texas Comptroller of Public Accounts and Nevada Department of Taxation 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
- Nevada Department of Taxation — individual income taxaccessed 2026-08-07