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1099 Contractor in Louisiana with a Missouri Client: Where Do You File?

Home state, plus the client state if you work thereNo withholding — 1099

Answer

Louisiana taxes all of it; Missouri taxes only what you earn on its soil. Nothing is withheld from a 1099, so you pay Louisiana quarterly. A Missouri client alone creates no Missouri filing obligation — performing services inside Missouri does, and Louisiana then credits that tax.

Last verified

The client's location is the wrong thing to track. What matters is where you were sitting when you did the work — which is why a contractor's exposure to Missouri is measured in days on the ground rather than in invoices sent.

Missouri publishes no de minimis day count or dollar floor for nonresidents. Any Missouri-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 Missouri Department of Revenue nonresident instructions before filing.

What you file

  1. 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.

  2. 2Nonresident return · MissouriForm MO-1040 with Form MO-NRI

    File a Missouri nonresident return only if you performed services inside Missouri. Missouri publishes no de minimis day count or dollar floor for nonresidents. Any Missouri-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 Missouri Department of Revenue nonresident instructions before filing.

  3. 3Resident return · LouisianaSchedule G (Form IT-540)

    File the Louisiana resident return last and claim the credit for any tax paid to Missouri.

The two states, side by side

 LouisianaMissouri
Taxes wagesYes — flatYes — graduated
Reciprocity partnersNoneNone
Convenience ruleNoNo
Nonresident returnForm IT-540BForm MO-1040 with Form MO-NRI
Credit for other-state taxSchedule G (Form IT-540)Form MO-CR
Nonresident safe harbourNone publishedNone published
Local income taxNoYes
Revenue departmentLouisiana Department of RevenueMissouri Department of Revenue
Last verified

The other direction

Reversing the commute does not always reverse the answer. Living in Missouri and working in Louisiana gives:Home state, plus the client state if you work there.

Missouri to Louisiana →

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.

Other Louisiana pairs

Questions people actually ask

I live in Louisiana and my client is in Missouri. Do I have to file a Missouri tax return?

Louisiana taxes all of it; Missouri taxes only what you earn on its soil. Nothing is withheld from a 1099, so you pay Louisiana quarterly. A Missouri client alone creates no Missouri filing obligation — performing services inside Missouri does, and Louisiana then credits that tax.

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 Missouri hold an agreement makes no difference to a self-employed filer — sourcing rules decide the answer instead.

How current is this?

The Louisiana and Missouri rules on this page were last checked against Louisiana Department of Revenue and Missouri 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.