Client is a Virginia resident and received a 1099-Misc for working in a condo management office in DC.  Probably should have been treated as an employee but does not want to go back to the company to get it straightened out.  It seems 100% of income is from personal services and so they are exempt from the unincorporated business franchise tax return?  Then do they just do a VA resident return and no reporting requirement to DC?

Thanks