States With No Income Tax and the W-9: What Freelancers in TX, FL, WA Need to Know

If you’re a freelancer in Texas, Florida, Washington, or Nevada, you’ve probably heard this more than once: 

You don’t pay state income tax.

That sounds simple until a client asks you to fill out a W-9 and later sends a 1099-NEC.

At that point, many freelancers start wondering: If my state doesn’t tax income, do these forms even matter at the state level?

This article clears up that confusion. You’ll learn what the W-9 actually does, what remains strictly federal, and what (if anything) changes for freelancers living in no-income-tax states. 

We’ll also guide how states like TX, FL, WA, and NV handle reporting differently, so you can avoid unnecessary filings or missed obligations.

What Is W-9 Form?

Form W-9 is a federal tax document used to collect your identifying information as a freelancer or independent contractor. It includes your name, address, and Taxpayer Identification Number (TIN), which could be your Social Security Number (SSN) or Employer Identification Number (EIN).

Freelancers, independent contractors, and self-employed professionals are usually asked to complete a W-9 by clients before receiving payments. 

Clients request a W-9 so they can properly report payments made to you during the year. If you earn $600 or more from a client, they typically issue a Form 1099-NEC using the information you provided on your W-9.

Note: Starting with 2026 payments, this threshold increases to $2,000 under the One Big Beautiful Bill Act.

According to the IRS, the W-9 is not a form you submit to the IRS directly, it’s shared with the payer to support accurate reporting. 

In practical terms, the W-9 is part of the federal reporting chain that ensures your freelance income is tracked correctly.

Federal vs. State Requirements

At the federal level, the process is the same for all freelancers in the United States:

• You complete a W-9 when requested
• Your client issues a 1099-NEC if payments meet reporting thresholds
• You report that income on your federal tax return (usually Form 1040 with Schedule C)

This process applies whether you live in California, New York, or a state with no income tax, like Texas or Florida.

Where things start to differ is at the state level.

States with income tax often require:

•  State income tax returns
• State withholding forms (similar to W-4 for employees)
• State copies of 1099 forms

However, in states with no personal income tax, there is generally:

• No state income tax return for individuals
• No state-level withholding tied to freelance income
• Limited or no requirement to file 1099-NEC at the state level

However, that does not mean there are no state responsibilities. Some states replace income tax with business-based taxes or reporting systems, which can still affect freelancers depending on how they operate.

State-by-State Breakdown

1. Texas (TX)

Form Used: Federal W-9 only

Official Source: https://comptroller.texas.gov

Texas does not impose a personal income tax, which means freelancers are not required to file a state income tax return based on their freelance earnings.

Key Difference:

No state income tax filing for individuals, and generally no requirement to submit 1099-NEC forms to the state for personal income reporting.

Practical Impact:

Your W-9 is used strictly for federal reporting. You’ll still receive a 1099-NEC from clients and report that income to the IRS, but Texas does not require a separate filing for that income.

However, if you operate as a business entity (like an LLC), you may need to review Texas franchise tax rules, depending on your revenue thresholds.

These apply to certain businesses once revenue crosses specific thresholds, even though individuals are not taxed on income.

2. Florida (FL)

Form Used: Federal W-9 only

Official Source: https://floridarevenue.com

Florida also does not tax personal income, making it one of the more straightforward states for freelancers.

Key Difference:

No state-level income tax reporting is required for freelance income, and there is no additional withholding or equivalent form tied to the W-9.

Practical Impact:

Freelancers in Florida complete a W-9 only for federal reporting. You’ll receive a 1099-NEC from clients and report that income to the IRS, but you won’t file a state income tax return for that income.

However, depending on your services, you may still need to handle sales tax or business registration requirements. These are separate from income tax but can still affect how you operate as a freelancer.

3. Washington (WA)

Form Used: Federal W-9 (with state business reporting)

Official Source: https://dor.wa.gov

Washington does not have a personal income tax, but it operates differently from TX and FL in one key way.

Key Difference:

No personal income tax, but freelance income may still be subject to state-level business tax based on gross earnings.

Practical Impact:

Your W-9 and 1099-NEC remain federal requirements. However, if you’re operating as a freelancer in Washington, you may need to:

• Register your business with the state
• Report gross income under the B&O tax system

So while you don’t file a traditional income tax return, you still have a state-level reporting responsibility tied to business activity.

4. Nevada (NV)

Form Used: Federal W-9 only

Official Source: https://tax.nv.gov

Nevada does not have a personal income tax, similar to Texas and Florida.

Key Difference:

No state income tax return is required for freelance income, and there is generally no need to submit 1099-NEC information to the state for individuals.

Practical Impact:

Freelancers in Nevada use the W-9 solely for federal reporting. Your client issues a 1099-NEC, and you report that income to the IRS without filing a state income tax return.

If your business generates higher revenue, you may fall under Nevada’s Commerce Tax, which applies to businesses exceeding certain income thresholds. This is separate from personal income tax but still relevant for growing freelance operations.

Common Mistakes to Avoid

1. Assuming you don’t need a W-9 because your state has no income tax: The W-9 is required for federal reporting, regardless of your state.
2. Ignoring your 1099-NEC because there’s no state filing: All freelance income must still be reported to the IRS.
3. Overlooking business-level taxes in states like Washington or Nevada: Even without income tax, state-level business taxes may still apply.
4. Thinking no income tax means no compliance requirements at all: Registration, licensing, or indirect taxes can still apply depending on your work.

How to Fill Out W-9 Forms Digitally

If you’re managing multiple clients or forms, you can use KDAN PDF to fill out, sign, and send your W-9 digitally without printing.

Conclusion

Freelancing in a no-income-tax state can reduce your state filing workload, but your federal responsibilities, such as completing a W-9 and reporting 1099 income, remain unchanged. 

As your freelance work grows, keeping your documents organized becomes just as important, and you can use KDAN PDF to manage, sign, and send your W-9 forms digitally with ease. Knowing exactly where state requirements end and federal rules apply helps you stay compliant without unnecessary confusion.

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