1099 Contractor in West Virginia with a District of Columbia Client: Where Do You File?
Answer
West Virginia always, District of Columbia sometimes. With no withholding on a 1099 the whole tax is yours to manage: estimate to West Virginia through the year, and file a District of Columbia nonresident return for any income from work you physically performed in District of Columbia, claiming the credit back on the West Virginia return.
Last verified
The client's location is the wrong thing to track. What matters is where you were sitting when you did the work — which is why a contractor's exposure to District of Columbia is measured in days on the ground rather than in invoices sent.
Nonresidents have no District filing obligation on wages, whatever the amount or the number of days worked. Form D-40B exists only to recover District tax that an employer withheld in error.
What you file
- 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.
- 2Nonresident return · District of ColumbiaForm D-40B (Nonresident Request for Refund)
File a District of Columbia nonresident return only if you performed services inside District of Columbia. Nonresidents have no District filing obligation on wages, whatever the amount or the number of days worked. Form D-40B exists only to recover District tax that an employer withheld in error.
- 3Resident return · West VirginiaSchedule E (Form IT-140)
File the West Virginia resident return last and claim the credit for any tax paid to District of Columbia.
The two states, side by side
| West Virginia | District of Columbia | |
|---|---|---|
| Taxes wages | Yes — graduated | Yes — graduated |
| Reciprocity partners | 5 (Form WV/IT-104) | 2 (Form D-4A) |
| Convenience rule | No | No |
| Nonresident return | Form IT-140 with Schedule A | None — nonresidents exempt |
| Credit for other-state tax | Schedule E (Form IT-140) | Schedule U (Form D-40) |
| Nonresident safe harbour | None published | Not applicable |
| Local income tax | Yes | No |
| Revenue department | West Virginia Tax Division | District of Columbia Office of Tax and Revenue |
| Last verified |
The other direction
Reversing the commute does not always reverse the answer. Living in District of Columbia and working in West Virginia gives:Home state, plus the client state 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: West Virginia → District of ColumbiaNonresidents are exempt by statute
- Remote worker: West Virginia → District of ColumbiaHome state only
- Moved mid-year: West Virginia → District of ColumbiaTwo part-year returns
Other West Virginia pairs
Questions people actually ask
I live in West Virginia and my client is in District of Columbia. Do I have to file a District of Columbia tax return?
West Virginia always, District of Columbia sometimes. With no withholding on a 1099 the whole tax is yours to manage: estimate to West Virginia through the year, and file a District of Columbia nonresident return for any income from work you physically performed in District of Columbia, claiming the credit back on the West Virginia return.
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 District of Columbia 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 District of Columbia rules on this page were last checked against West Virginia Tax Division and District of Columbia Office of Tax and 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.
- West Virginia Tax Division — individual income taxaccessed 2026-08-07
- District of Columbia Office of Tax and Revenue — individual income taxaccessed 2026-08-07