topic I have about $750 of freelance income reported on 1099-NEC, remote working from AZ and the PAYER is in DE. Do I file state taxes to DE in addition to AZ? in Self employed

I have about $750 of freelance income reported on 1099-NEC, remote working from AZ and the PAYER is in DE. Do I file state taxes to DE in addition to AZ?

rcbendele — Tue, 03 Feb 2026 10:30:04 GMT

DoninGA — Sun, 16 Feb 2025 22:50:33 GMT

If you never worked or lived in Delaware then you only report the income on your Arizona resident state tax return.

rcbendele — Sun, 16 Feb 2025 22:52:22 GMT

And this is the case even though DE goes by the "convenience of the employer" rule?

DawnC — Sun, 16 Feb 2025 23:08:52 GMT

Only if you went to DE to do work. The income is sourced in the state you performed the work in. The payer's location doesn't matter.

The convenience of the employer rule doesn't apply to you as an independent contractor; the payer is not your employer.