1099 Contractor in Virginia with a Alaska Client: Where Do You File?
Answer
Virginia only. Nothing about invoicing a Alaska client changes where your work is performed, and Alaska has no income tax in any event — so the whole obligation is Virginia estimated payments during the year and a Virginia resident return at the end of it.
Last verified
Self-employment income from personal services is sourced to the place where the services are performed. You perform them in Virginia; Alaska would have no claim even if it levied an income tax, which it does not.
What you file
- 1Quarterly estimated payments · Virginia
Make quarterly estimated payments to Virginia Department of Taxation — nothing is withheld from a 1099.
- 2Resident return · Virginia
File a Virginia resident return reporting your full self-employment income.
The two states, side by side
| Virginia | Alaska | |
|---|---|---|
| Taxes wages | Yes — graduated | No |
| Reciprocity partners | 5 (Form VA-4) | None |
| Convenience rule | No | No |
| Nonresident return | Form 763 | Not applicable |
| Credit for other-state tax | Schedule OSC | No income tax |
| Nonresident safe harbour | None published | Not applicable |
| Local income tax | No | No |
| Revenue department | Virginia Department of Taxation | Alaska Department of Revenue — Tax Division |
| Last verified |
The other direction
Reversing the commute does not always reverse the answer. Living in Alaska and working in Virginia 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: Virginia → AlaskaHome state only
- Remote worker: Virginia → AlaskaHome state only
- Moved mid-year: Virginia → AlaskaOne part-year return — the state you left
Other Virginia pairs
Questions people actually ask
I live in Virginia and my client is in Alaska. Do I have to file a Alaska tax return?
Virginia only. Nothing about invoicing a Alaska client changes where your work is performed, and Alaska has no income tax in any event — so the whole obligation is Virginia estimated payments during the year and a Virginia resident return at the end of it.
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 Virginia and Alaska hold an agreement makes no difference to a self-employed filer — sourcing rules decide the answer instead.
How current is this?
The Virginia and Alaska rules on this page were last checked against Virginia Department of Taxation and Alaska Department of Revenue — Tax Division 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.
- Virginia Department of Taxation — individual income taxaccessed 2026-08-07
- Virginia — Form VA-4accessed 2026-08-07
- Virginia Tax — Reciprocityaccessed 2026-08-07
- Alaska Department of Revenue — Tax Division — individual income taxaccessed 2026-08-07