1099 Contractor in Louisiana with a Massachusetts Client: Where Do You File?
Answer
Louisiana always, Massachusetts sometimes. With no withholding on a 1099 the whole tax is yours to manage: estimate to Louisiana through the year, and file a Massachusetts nonresident return for any income from work you physically performed in Massachusetts, claiming the credit back on the Louisiana return.
Last verified
Reciprocity agreements are the first thing contractors ask about and the first thing that does not apply to them. Every agreement in the country is a wage-withholding arrangement, and a 1099 has no withholding to switch off.
Massachusetts publishes no de minimis day count or dollar floor for nonresidents. Any Massachusetts-source wage income above the state's general filing threshold requires a nonresident return, and that threshold is reset each year — check the current figure on the Massachusetts Department of Revenue nonresident instructions before filing.
What you file
- 1Quarterly estimated payments · Louisiana
Make quarterly estimated payments to Louisiana Department of Revenue on your full self-employment income — nothing is withheld from a 1099.
- 2Nonresident return · MassachusettsForm 1-NR/PY
File a Massachusetts nonresident return only if you performed services inside Massachusetts. Massachusetts publishes no de minimis day count or dollar floor for nonresidents. Any Massachusetts-source wage income above the state's general filing threshold requires a nonresident return, and that threshold is reset each year — check the current figure on the Massachusetts Department of Revenue nonresident instructions before filing.
- 3Resident return · LouisianaSchedule G (Form IT-540)
File the Louisiana resident return last and claim the credit for any tax paid to Massachusetts.
The two states, side by side
| Louisiana | Massachusetts | |
|---|---|---|
| Taxes wages | Yes — flat | Yes — flat |
| Reciprocity partners | None | None |
| Convenience rule | No | No |
| Nonresident return | Form IT-540B | Form 1-NR/PY |
| Credit for other-state tax | Schedule G (Form IT-540) | Schedule OJC |
| Nonresident safe harbour | None published | None published |
| Local income tax | No | No |
| Revenue department | Louisiana Department of Revenue | Massachusetts Department of Revenue |
| Last verified |
The other direction
Reversing the commute does not always reverse the answer. Living in Massachusetts and working in Louisiana gives:Home state, plus the client state if you work there.
Same two states, different situation
The withholding answer turns on how you are paid and where the work happens, not only on which two states are involved.
- W-2 commuter: Louisiana → MassachusettsBoth states — credit offsets the double tax
- Remote worker: Louisiana → MassachusettsHome state only
- Moved mid-year: Louisiana → MassachusettsTwo part-year returns
Other Louisiana pairs
Questions people actually ask
I live in Louisiana and my client is in Massachusetts. Do I have to file a Massachusetts tax return?
Louisiana always, Massachusetts sometimes. With no withholding on a 1099 the whole tax is yours to manage: estimate to Louisiana through the year, and file a Massachusetts nonresident return for any income from work you physically performed in Massachusetts, claiming the credit back on the Louisiana return.
Do reciprocity agreements help a 1099 contractor?
No. Every state reciprocity agreement in the country is an arrangement about wage withholding between two revenue departments, and a 1099 has no withholding to switch off. Whether Louisiana and Massachusetts hold an agreement makes no difference to a self-employed filer — sourcing rules decide the answer instead.
How current is this?
The Louisiana and Massachusetts rules on this page were last checked against Louisiana Department of Revenue and Massachusetts Department of Revenue on 2026-08-07. We re-check the full grid every December after state legislative sessions close, and re-check the convenience-of-the-employer states quarterly because that is where the rules move fastest.
Sources
Every fact above comes from the revenue department that publishes the rule. We do not cite secondary summaries, and we do not restate a figure we could not find at source.
- Louisiana Department of Revenue — individual income taxaccessed 2026-08-07
- Massachusetts Department of Revenue — individual income taxaccessed 2026-08-07