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1099 Contractor in West Virginia with a Arizona Client: Where Do You File?

Home state, plus the client state if you work thereNo withholding — 1099

Answer

Pay West Virginia by instalments, and watch your Arizona days. Reciprocity agreements do not help here: every one of them covers wage withholding, and a 1099 has no withholding to switch off. West Virginia taxes the full profit, Arizona taxes the on-site share, and the West Virginia credit reconciles them.

Last verified

Reciprocity agreements are the first thing contractors ask about and the first thing that does not apply to them. Every agreement in the country is a wage-withholding arrangement, and a 1099 has no withholding to switch off.

Arizona publishes no de minimis day count or dollar floor for nonresidents. Any Arizona-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 Arizona Department of Revenue nonresident instructions before filing.

What you file

  1. 1Quarterly estimated payments · West Virginia

    Make quarterly estimated payments to West Virginia Tax Division on your full self-employment income — nothing is withheld from a 1099.

  2. 2Nonresident return · ArizonaForm 140NR

    File a Arizona nonresident return only if you performed services inside Arizona. Arizona publishes no de minimis day count or dollar floor for nonresidents. Any Arizona-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 Arizona Department of Revenue nonresident instructions before filing.

  3. 3Resident return · West VirginiaSchedule E (Form IT-140)

    File the West Virginia resident return last and claim the credit for any tax paid to Arizona.

The two states, side by side

 West VirginiaArizona
Taxes wagesYes — graduatedYes — graduated
Reciprocity partners5 (Form WV/IT-104)None
Convenience ruleNoNo
Nonresident returnForm IT-140 with Schedule AForm 140NR
Credit for other-state taxSchedule E (Form IT-140)Form 309
Nonresident safe harbourNone publishedNone published
Local income taxYesNo
Revenue departmentWest Virginia Tax DivisionArizona Department of Revenue
Last verified

The other direction

Reversing the commute does not always reverse the answer. Living in Arizona and working in West Virginia gives:Home state, plus the client state if you work there.

Arizona to West Virginia →

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.

Other West Virginia pairs

Questions people actually ask

I live in West Virginia and my client is in Arizona. Do I have to file a Arizona tax return?

Pay West Virginia by instalments, and watch your Arizona days. Reciprocity agreements do not help here: every one of them covers wage withholding, and a 1099 has no withholding to switch off. West Virginia taxes the full profit, Arizona taxes the on-site share, and the West Virginia credit reconciles them.

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 West Virginia and Arizona hold an agreement makes no difference to a self-employed filer — sourcing rules decide the answer instead.

How current is this?

The West Virginia and Arizona rules on this page were last checked against West Virginia Tax Division and Arizona 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.