I’m a self-employed consultant working at home in CT. A client in DE issued me a 1099. I'm not an employee. Do I need to file a non-resident state return in DE?

[Lantern-Hill-Marketing]

I've read conflicting information. If I was an employee of the firm I know I would have to file, but it's not clear to me if it's something I need to do as a contractor based in CT, employed by me in CT, who never goes to their office in Delaware.

[Molly_K · Accepted solution]

Delaware is not a market-based source state. This means that although your client was located there, it is not DE source income. You will pay CT taxes on this income since you never stepped foot into DE.