1099 Contractor in Washington with a Michigan Client: Where Do You File?
Answer
Usually nothing is due anywhere. As a Washington resident you file no state return, and Michigan reaches only the part of your self-employment income that comes from work physically done inside Michigan. Keep a record of any days you spend working on Michigan soil.
Last verified
Two things make this pairing simple. Washington levies no personal income tax, so there is no resident return; and Michigan taxes nonresidents only on services actually performed inside Michigan, which for a fully remote contractor is normally nothing.
Michigan publishes no de minimis day count or dollar floor for nonresidents. Any Michigan-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 Michigan Department of Treasury nonresident instructions before filing.
What you file
- 1Nonresident return · MichiganForm MI-1040 with Schedule NR
File a Michigan nonresident return only for income from services you physically performed in Michigan. Washington does not tax wage or self-employment income.
The two states, side by side
| Washington | Michigan | |
|---|---|---|
| Taxes wages | No | Yes — flat |
| Reciprocity partners | None | 6 (Form MI-W4) |
| Convenience rule | No | No |
| Nonresident return | Not applicable | Form MI-1040 with Schedule NR |
| Credit for other-state tax | No income tax | Form MI-1040 (credit for income tax imposed by another state) |
| Nonresident safe harbour | Not applicable | None published |
| Local income tax | No | Yes |
| Revenue department | Washington State Department of Revenue | Michigan Department of Treasury |
| Last verified |
The other direction
Reversing the commute does not always reverse the answer. Living in Michigan and working in Washington 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: Washington → MichiganWork state only
- Remote worker: Washington → MichiganNo state income tax on your wages
- Moved mid-year: Washington → MichiganOne part-year return — the state you moved to
Other Washington pairs
Questions people actually ask
I live in Washington and my client is in Michigan. Do I have to file a Michigan tax return?
Usually nothing is due anywhere. As a Washington resident you file no state return, and Michigan reaches only the part of your self-employment income that comes from work physically done inside Michigan. Keep a record of any days you spend working on Michigan soil.
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 Washington and Michigan hold an agreement makes no difference to a self-employed filer — sourcing rules decide the answer instead.
How current is this?
The Washington and Michigan rules on this page were last checked against Washington State Department of Revenue and Michigan Department of Treasury 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.
- Washington State Department of Revenue — individual income taxaccessed 2026-08-07
- Michigan Department of Treasury — individual income taxaccessed 2026-08-07