1099 Contractor in Wyoming with a Vermont Client: Where Do You File?
Answer
The client's address is not the test. Wyoming has no personal income tax, so nothing is owed at home; Vermont taxes nonresidents on income from services performed within Vermont, so if you never travel there to work, there is nothing to file. Days on site change that.
Last verified
The most common contractor worry — that invoicing an out-of-state client creates a filing obligation there — is usually unfounded. What creates the obligation is physical presence, and Wyoming residents have no home-state return in any case.
Vermont publishes no de minimis day count or dollar floor for nonresidents. Any Vermont-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 Vermont Department of Taxes nonresident instructions before filing.
What you file
- 1Nonresident return · VermontForm IN-111 with Schedule IN-113
File a Vermont nonresident return only for income from services you physically performed in Vermont. Wyoming does not tax wage or self-employment income.
The two states, side by side
| Wyoming | Vermont | |
|---|---|---|
| Taxes wages | No | Yes — graduated |
| Reciprocity partners | None | None |
| Convenience rule | No | No |
| Nonresident return | Not applicable | Form IN-111 with Schedule IN-113 |
| Credit for other-state tax | No income tax | Schedule IN-117 |
| Nonresident safe harbour | Not applicable | None published |
| Local income tax | No | No |
| Revenue department | Wyoming Department of Revenue | Vermont Department of Taxes |
| Last verified |
The other direction
Reversing the commute does not always reverse the answer. Living in Vermont and working in Wyoming gives:Home state only — estimated payments.
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: Wyoming → VermontWork state only
- Remote worker: Wyoming → VermontNo state income tax on your wages
- Moved mid-year: Wyoming → VermontOne part-year return — the state you moved to
Other Wyoming pairs
Questions people actually ask
I live in Wyoming and my client is in Vermont. Do I have to file a Vermont tax return?
The client's address is not the test. Wyoming has no personal income tax, so nothing is owed at home; Vermont taxes nonresidents on income from services performed within Vermont, so if you never travel there to work, there is nothing to file. Days on site change that.
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 Wyoming and Vermont hold an agreement makes no difference to a self-employed filer — sourcing rules decide the answer instead.
How current is this?
The Wyoming and Vermont rules on this page were last checked against Wyoming Department of Revenue and Vermont Department of Taxes 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.
- Wyoming Department of Revenue — individual income taxaccessed 2026-08-07
- Vermont Department of Taxes — individual income taxaccessed 2026-08-07