How does Louisiana tax remote workers?

There are a few situations to consider. You may fall into more than one category.

1. I lived in Louisiana
• If you're considered a full-year or part-year resident of Louisiana, you'll be taxed on all income earned from any source during your time of residency. Be sure to file the appropriate return.
2. I worked remotely from Louisiana.
• Louisiana taxes income earned for personal services performed while in Louisiana (even if you're a nonresident). This includes remote work for an employer or clients based outside Louisiana if you were physically in the state while doing the work. Your employer is required to withhold Louisiana income taxes at the start of your employment. Please check with your Human Resources Payroll department for withholding requirements in Louisiana.
• You may be able to claim a credit for taxes paid to another state on your resident return for any income required to be reported in multiple states.
3. My employer was based in Louisiana.
• If you lived and worked remotely from another state for a Louisiana employer and you did not physically work at any time in Louisiana, your employer is not required to withhold Louisiana income taxes on your W-2. If they do withhold Louisiana taxes you will want to file a nonresident Louisiana tax return.
• If your employer didn't withhold Louisiana, you were a nonresident of Louisiana, and you did not physically work in Louisiana at any time during the year, you are not required to file a Louisiana return.

If your wages were minimal and you didn't do any other business in Louisiana, it's possible you'll be exempt from filing regardless of residency. See the Louisiana Form IT-540 and IT-540B instructions for more information.