1099 Contractor in West Virginia with a South Carolina Client: Where Do You File?
Answer
West Virginia always, South Carolina sometimes. With no withholding on a 1099 the whole tax is yours to manage: estimate to West Virginia through the year, and file a South Carolina nonresident return for any income from work you physically performed in South Carolina, 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 South Carolina is measured in days on the ground rather than in invoices sent.
South Carolina publishes no de minimis day count or dollar floor for nonresidents. Any South Carolina-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 South Carolina Department of Revenue 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 · South CarolinaForm SC1040 with Schedule NR
File a South Carolina nonresident return only if you performed services inside South Carolina. South Carolina publishes no de minimis day count or dollar floor for nonresidents. Any South Carolina-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 South Carolina Department of Revenue 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 South Carolina.
The two states, side by side
| West Virginia | South Carolina | |
|---|---|---|
| Taxes wages | Yes — graduated | Yes — graduated |
| Reciprocity partners | 5 (Form WV/IT-104) | None |
| Convenience rule | No | No |
| Nonresident return | Form IT-140 with Schedule A | Form SC1040 with Schedule NR |
| Credit for other-state tax | Schedule E (Form IT-140) | Form SC1040TC |
| Nonresident safe harbour | None published | None published |
| Local income tax | Yes | No |
| Revenue department | West Virginia Tax Division | South Carolina Department of Revenue |
| Last verified |
The other direction
Reversing the commute does not always reverse the answer. Living in South Carolina 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 → South CarolinaBoth states — credit offsets the double tax
- Remote worker: West Virginia → South CarolinaHome state only
- Moved mid-year: West Virginia → South CarolinaTwo part-year returns
Other West Virginia pairs
Questions people actually ask
I live in West Virginia and my client is in South Carolina. Do I have to file a South Carolina tax return?
West Virginia always, South Carolina sometimes. With no withholding on a 1099 the whole tax is yours to manage: estimate to West Virginia through the year, and file a South Carolina nonresident return for any income from work you physically performed in South Carolina, 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 South Carolina 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 South Carolina rules on this page were last checked against West Virginia Tax Division and South Carolina 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.
- West Virginia Tax Division — individual income taxaccessed 2026-08-07
- South Carolina Department of Revenue — individual income taxaccessed 2026-08-07