Reciprocal states only matter for w2 employees where the NR state withholds resident state taxes. for a contractor that is self employed he will have to pay 100% of worldwide income to resident state, and will also pay taxes on amounts earned in any NR states he worked in. He should be able to claim a credit in his resident state for any taxes paid to NR states. This is the general rule, as each state has different rules, but in general a independent contractor working in a NR state should make estimated taxes to his home state, and any NR states he works in.