1099 Contractor in Nevada with a Louisiana Client: Where Do You File?
Answer
Nevada taxes nothing, and Louisiana taxes you only if you work there. Living in Nevada means no resident return at all. A Louisiana client does not create a Louisiana filing obligation by itself — physically performing services inside Louisiana does, and then only for that portion.
Last verified
Two things make this pairing simple. Nevada levies no personal income tax, so there is no resident return; and Louisiana taxes nonresidents only on services actually performed inside Louisiana, which for a fully remote contractor is normally nothing.
Louisiana publishes no de minimis day count or dollar floor for nonresidents. Any Louisiana-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 Louisiana Department of Revenue nonresident instructions before filing.
What you file
- 1Nonresident return · LouisianaForm IT-540B
File a Louisiana nonresident return only for income from services you physically performed in Louisiana. Nevada does not tax wage or self-employment income.
The two states, side by side
| Nevada | Louisiana | |
|---|---|---|
| Taxes wages | No | Yes — flat |
| Reciprocity partners | None | None |
| Convenience rule | No | No |
| Nonresident return | Not applicable | Form IT-540B |
| Credit for other-state tax | No income tax | Schedule G (Form IT-540) |
| Nonresident safe harbour | Not applicable | None published |
| Local income tax | No | No |
| Revenue department | Nevada Department of Taxation | Louisiana Department of Revenue |
| Last verified |
The other direction
Reversing the commute does not always reverse the answer. Living in Louisiana and working in Nevada gives:Home state only — estimated payments.
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: Nevada → LouisianaWork state only
- Remote worker: Nevada → LouisianaNo state income tax on your wages
- Moved mid-year: Nevada → LouisianaOne part-year return — the state you moved to
Other Nevada pairs
Questions people actually ask
I live in Nevada and my client is in Louisiana. Do I have to file a Louisiana tax return?
Nevada taxes nothing, and Louisiana taxes you only if you work there. Living in Nevada means no resident return at all. A Louisiana client does not create a Louisiana filing obligation by itself — physically performing services inside Louisiana does, and then only for that portion.
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 Nevada and Louisiana hold an agreement makes no difference to a self-employed filer — sourcing rules decide the answer instead.
How current is this?
The Nevada and Louisiana rules on this page were last checked against Nevada Department of Taxation and Louisiana 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.
- Nevada Department of Taxation — individual income taxaccessed 2026-08-07
- Louisiana Department of Revenue — individual income taxaccessed 2026-08-07