1099 Contractor in Vermont with a Wyoming Client: Where Do You File?
Answer
One state, paid quarterly. Your services are performed in Vermont, which makes the income Vermont-source and Vermont-taxed; Wyoming taxes no personal income at all. Set aside for Vermont estimated payments — no client withholds anything for you.
Last verified
Nothing is withheld from a 1099, so the tax that a W-2 employee never sees is money you are holding on someone else's behalf. In this pairing all of it belongs to Vermont, and none of it to Wyoming.
What you file
- 1Quarterly estimated payments · Vermont
Make quarterly estimated payments to Vermont Department of Taxes — nothing is withheld from a 1099.
- 2Resident return · Vermont
File a Vermont resident return reporting your full self-employment income.
The two states, side by side
| Vermont | Wyoming | |
|---|---|---|
| Taxes wages | Yes — graduated | No |
| Reciprocity partners | None | None |
| Convenience rule | No | No |
| Nonresident return | Form IN-111 with Schedule IN-113 | Not applicable |
| Credit for other-state tax | Schedule IN-117 | No income tax |
| Nonresident safe harbour | None published | Not applicable |
| Local income tax | No | No |
| Revenue department | Vermont Department of Taxes | Wyoming Department of Revenue |
| Last verified |
The other direction
Reversing the commute does not always reverse the answer. Living in Wyoming and working in Vermont gives:Client state only, 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: Vermont → WyomingHome state only
- Remote worker: Vermont → WyomingHome state only
- Moved mid-year: Vermont → WyomingOne part-year return — the state you left
Other Vermont pairs
Questions people actually ask
I live in Vermont and my client is in Wyoming. Do I have to file a Wyoming tax return?
One state, paid quarterly. Your services are performed in Vermont, which makes the income Vermont-source and Vermont-taxed; Wyoming taxes no personal income at all. Set aside for Vermont estimated payments — no client withholds anything for you.
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 Vermont and Wyoming hold an agreement makes no difference to a self-employed filer — sourcing rules decide the answer instead.
How current is this?
The Vermont and Wyoming rules on this page were last checked against Vermont Department of Taxes and Wyoming Department 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.
- Vermont Department of Taxes — individual income taxaccessed 2026-08-07
- Wyoming Department of Revenue — individual income taxaccessed 2026-08-07