If the 1099 was for services performed in or work derived from WV, then the answer is yes. Although West Virginia and Maryland have a reciprocal agreement, that agreement does not apply to contract work or other types of 1099 income, but rather, only to wages.
If this is the case, you will file a West Virginia nonresident return, and then you will file a credit on the Maryland return for the taxes you pay to West Virginia on this income.
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