Moved from Louisiana to Ohio Mid-Year: Which State Tax Returns Do You File?
Answer
Two returns, split at the move date. Louisiana and Ohio both tax residents, so each takes the portion of the year you were one. This is a residency question rather than a sourcing question — reciprocity agreements and convenience rules have nothing to do with it.
Last verified
A mid-year move splits the tax year in two, and each state taxes its own half. That is a residency question, so the machinery that governs commuters — reciprocity agreements, convenience rules, nonresident withholding — is beside the point here.
What you file
- 1Part-year return · LouisianaForm IT-540B
File a Louisiana part-year return covering the months you lived in Louisiana. A part-year resident of Louisiana reports the income received while a Louisiana resident, plus any Louisiana-source income received during the rest of the year, and prorates the deductions and credits to the residency period.
- 2Part-year return · OhioForm IT 1040 with Schedule IT NRS
File a Ohio part-year return covering the months you lived in Ohio. A part-year resident of Ohio reports the income received while a Ohio resident, plus any Ohio-source income received during the rest of the year, and prorates the deductions and credits to the residency period.
The two states, side by side
| Louisiana | Ohio | |
|---|---|---|
| Taxes wages | Yes — flat | Yes — graduated |
| Reciprocity partners | None | 5 (Form IT 4NR) |
| Convenience rule | No | No |
| Nonresident return | Form IT-540B | Form IT 1040 with Schedule IT NRC |
| Part-year return | Form IT-540B | Form IT 1040 with Schedule IT NRS |
| Credit for other-state tax | Schedule G (Form IT-540) | Ohio Schedule of Credits (resident credit) |
| Nonresident safe harbour | None published | None published |
| Local income tax | No | Yes |
| Revenue department | Louisiana Department of Revenue | Ohio Department of Taxation |
| Last verified |
The other direction
Reversing the commute does not always reverse the answer. Living in Ohio and working in Louisiana gives:Two part-year returns.
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 → OhioBoth states — credit offsets the double tax
- Remote worker: Louisiana → OhioHome state only
- 1099 contractor: Louisiana → OhioHome state, plus the client state if you work there
Other Louisiana pairs
Questions people actually ask
I moved from Louisiana to Ohio mid-year. Do I have to file in both states?
Two returns, split at the move date. Louisiana and Ohio both tax residents, so each takes the portion of the year you were one. This is a residency question rather than a sourcing question — reciprocity agreements and convenience rules have nothing to do with it.
How do I split my income between Louisiana and Ohio?
By when you received it, measured against the date your domicile actually changed. Income received while you were a Louisiana resident belongs on the Louisiana return and income received afterwards on the Ohio return, with each state prorating your deductions, exemptions and credits to its own part of the year. Keep evidence of the move date — a lease, a closing statement, a licence issue date.
How current is this?
The Louisiana and Ohio rules on this page were last checked against Louisiana Department of Revenue and Ohio Department of Taxation 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
- Ohio Department of Taxation — individual income taxaccessed 2026-08-07
- Ohio — Form IT 4NRaccessed 2026-08-07