Live in Texas, Work in Louisiana: Which State Taxes Your Paycheck?
Answer
Only Louisiana taxes you. Louisiana withholds from wages earned inside the state and you file a Louisiana nonresident return. Texas levies no personal income tax on wages, so there is no resident return on the other side — and no credit, because there is no Texas tax to offset.
Last verified
This is the mirror image of the more common commute. There is no home-state return to file, so the Louisiana nonresident return carries the whole obligation — and because Texas charges nothing, there is no credit mechanism involved anywhere.
What you file
- 1Nonresident return · LouisianaForm IT-540B
File a Louisiana nonresident return for the wages you earned in Louisiana. Texas has no wage income tax, so there is no second return and no credit to claim.
The two states, side by side
| Texas | 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 | Texas Comptroller of Public Accounts | Louisiana Department of Revenue |
| Last verified |
The other direction
Reversing the commute does not always reverse the answer. Living in Louisiana and working in Texas gives:Home state only.
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.
- Remote worker: Texas → LouisianaNo state income tax on your wages
- 1099 contractor: Texas → LouisianaClient state only, if you work there
- Moved mid-year: Texas → LouisianaOne part-year return — the state you moved to
Other Texas pairs
Questions people actually ask
I live in Texas and work in Louisiana. Which state takes the tax out of my paycheck?
Only Louisiana taxes you. Louisiana withholds from wages earned inside the state and you file a Louisiana nonresident return. Texas levies no personal income tax on wages, so there is no resident return on the other side — and no credit, because there is no Texas tax to offset.
Which state should my employer be withholding for?
Louisiana. The wages are sourced to Louisiana, so Louisiana withholding is correct and there is no Texas withholding to set up, because Texas levies no income tax on wages.
How current is this?
The Texas and Louisiana rules on this page were last checked against Texas Comptroller of Public Accounts 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.
- Texas Comptroller of Public Accounts — individual income taxaccessed 2026-08-07
- Louisiana Department of Revenue — individual income taxaccessed 2026-08-07