1099 Contractor in West Virginia with a North Dakota Client: Where Do You File?
Answer
West Virginia always, North Dakota sometimes. With no withholding on a 1099 the whole tax is yours to manage: estimate to West Virginia through the year, and file a North Dakota nonresident return for any income from work you physically performed in North Dakota, claiming the credit back on the West Virginia return.
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.
North Dakota publishes no de minimis day count or dollar floor for nonresidents. Any North Dakota-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 North Dakota Office of State Tax Commissioner nonresident instructions before filing.
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 · North DakotaForm ND-1 with Schedule ND-1NR
File a North Dakota nonresident return only if you performed services inside North Dakota. North Dakota publishes no de minimis day count or dollar floor for nonresidents. Any North Dakota-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 North Dakota Office of State Tax Commissioner nonresident instructions before filing.
- 3Resident return · West VirginiaSchedule E (Form IT-140)
File the West Virginia resident return last and claim the credit for any tax paid to North Dakota.
The two states, side by side
| West Virginia | North Dakota | |
|---|---|---|
| Taxes wages | Yes — graduated | Yes — graduated |
| Reciprocity partners | 5 (Form WV/IT-104) | 2 (Form NDW-R) |
| Convenience rule | No | No |
| Nonresident return | Form IT-140 with Schedule A | Form ND-1 with Schedule ND-1NR |
| Credit for other-state tax | Schedule E (Form IT-140) | Schedule ND-1CR |
| Nonresident safe harbour | None published | None published |
| Local income tax | Yes | No |
| Revenue department | West Virginia Tax Division | North Dakota Office of State Tax Commissioner |
| Last verified |
The other direction
Reversing the commute does not always reverse the answer. Living in North Dakota 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 → North DakotaBoth states — credit offsets the double tax
- Remote worker: West Virginia → North DakotaHome state only
- Moved mid-year: West Virginia → North DakotaTwo part-year returns
Other West Virginia pairs
Questions people actually ask
I live in West Virginia and my client is in North Dakota. Do I have to file a North Dakota tax return?
West Virginia always, North Dakota sometimes. With no withholding on a 1099 the whole tax is yours to manage: estimate to West Virginia through the year, and file a North Dakota nonresident return for any income from work you physically performed in North Dakota, 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 North Dakota 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 North Dakota rules on this page were last checked against West Virginia Tax Division and North Dakota Office of State Tax Commissioner 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
- North Dakota Office of State Tax Commissioner — individual income taxaccessed 2026-08-07