1099 Contractor in West Virginia with a Texas Client: Where Do You File?
Answer
Only West Virginia taxes you, and nobody withholds. Texas levies no personal income tax, so a Texas client creates no Texas obligation whatever. You make quarterly estimated payments to West Virginia on the profit and report it on a West Virginia resident return.
Last verified
Self-employment income from personal services is sourced to the place where the services are performed. You perform them in West Virginia; Texas would have no claim even if it levied an income tax, which it does not.
What you file
- 1Quarterly estimated payments · West Virginia
Make quarterly estimated payments to West Virginia Tax Division — nothing is withheld from a 1099.
- 2Resident return · West Virginia
File a West Virginia resident return reporting your full self-employment income.
The two states, side by side
| West Virginia | Texas | |
|---|---|---|
| Taxes wages | Yes — graduated | No |
| Reciprocity partners | 5 (Form WV/IT-104) | None |
| Convenience rule | No | No |
| Nonresident return | Form IT-140 with Schedule A | Not applicable |
| Credit for other-state tax | Schedule E (Form IT-140) | No income tax |
| Nonresident safe harbour | None published | Not applicable |
| Local income tax | Yes | No |
| Revenue department | West Virginia Tax Division | Texas Comptroller of Public Accounts |
| Last verified |
The other direction
Reversing the commute does not always reverse the answer. Living in Texas and working in West Virginia gives:Client state only, 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 → TexasHome state only
- Remote worker: West Virginia → TexasHome state only
- Moved mid-year: West Virginia → TexasOne part-year return — the state you left
Other West Virginia pairs
Questions people actually ask
I live in West Virginia and my client is in Texas. Do I have to file a Texas tax return?
Only West Virginia taxes you, and nobody withholds. Texas levies no personal income tax, so a Texas client creates no Texas obligation whatever. You make quarterly estimated payments to West Virginia on the profit and report it on a West Virginia resident 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 Texas 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 Texas rules on this page were last checked against West Virginia Tax Division and Texas Comptroller of Public Accounts 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
- Texas Comptroller of Public Accounts — individual income taxaccessed 2026-08-07