Live in Texas, work in Louisiana
Louisiana taxes Louisiana-source wages earned by a Texas resident. Texas has no individual wage income tax, so there is no Texas resident credit to claim.
Choose your next step
Payroll starting point: Louisiana L-4 (opens in new tab). Texas residence is not a Louisiana withholding exemption. Payroll withholding differs from annual liability.
Official tax guidance for both states
Check withholding, filing requirements and current forms with each state's tax agency.
- Texas: Texas comptroller of public accounts - Texas taxes (opens in new tab)
- Louisiana: Louisiana Department of Revenue - Business (opens in new tab)
Agency directory checked 2026-10-01 against the IRS state-government directory. This verifies the agency links, not an individual tax result. Use forms for the year you are filing.
Before you use this estimate
This model assumes a full-year resident of Texas, ordinary employee wages and all workdays physically in Louisiana. Check exemption eligibility before treating a work-state amount of $0 as your own result. Withholding is a prepayment, not final tax liability. Other income, a move during the year, remote work and separate local taxes or credits can change the result.
State income tax: $2,615 a year
Modeled annual state income tax for living in Texas and working in Louisiana: about $2,615 on $100,000 of wages, $2,615 more than if you worked in Texas.
- This assumes every workday is physically in Louisiana; hybrid allocation and mobile-workforce exemption eligibility are not calculated.
Your home state has no income tax, so there is no credit to offset the work state's tax. You pay the work state as a nonresident.
Tax guide and official sources: live in Texas, work in Louisiana
Official agency starting points: Texas tax agency (opens in new tab) · Louisiana tax agency (opens in new tab). These directory links identify the selected states' agencies, not your filing obligations. Check their individual-tax guidance and forms for the year you are filing.
This is the usual filing pattern, not a determination that you must file. Filing thresholds, age or dependent status, other income and withholding refunds can change which returns you need.
How this $100,000 estimate adds up
These steps follow the selected home, work state, salary and filing status. They reconcile the model's annual liability, not the amounts withheld from your paycheck.
| Step | Louisiana work state | Texas home state |
|---|---|---|
| Tax before the modeled other-state credit | $2,615 | $0 |
| Modeled other-state credit subtracted | $0 | $0 |
| Tax after that credit | $2,615 | $0 |
Total: $2,615 + $0 = $2,615 a year. Amounts are rounded for display. Work-state wage exemptions, when applicable, are already reflected in the first row; they are not an other-state credit.
No other-state credit is subtracted in this selected scenario. Included county components stay in these amounts; excluded local taxes and credits stay excluded. Federal income tax, payroll programs and refund eligibility are outside this reconciliation.
State tax at different salaries
| Wages | To LA | To TX | Modeled total | If you worked in TX |
|---|---|---|---|---|
| $50,000 | $1,115 | $0 | $1,115 | $0 |
| $75,000 | $1,865 | $0 | $1,865 | $0 |
| $100,000 | $2,615 | $0 | $2,615 | $0 |
| $150,000 | $4,115 | $0 | $4,115 | $0 |
| $250,000 | $7,115 | $0 | $7,115 | $0 |
Single filer, all wages earned in Louisiana, 2026 state tax rules, standard deductions. Local income taxes not included.
From paycheck withholding to your returns
- Withholding: Give Louisiana payroll Form L-4 (R-1300, January 2026 revision). Texas residence is not a Louisiana wage-tax exemption. Louisiana withholding uses its payroll formulas, which differ from the annual 3% liability calculation. If withholding will leave a balance, check the current IT-540ES instructions for estimated payments.
- Returns: If you must file a federal return and have Louisiana-source income, file Louisiana nonresident Form IT-540B with its Nonresident and Part-Year Resident (NPR) Worksheet. Report both federal and Louisiana amounts to determine the allocation; Texas has no individual wage-income-tax return. Attach the required withholding statements. The linked annual instructions are for 2025, revised July 2026; use the edition for the year you are filing.
- Credit or refund: There is no Texas resident income tax to offset Louisiana tax. Louisiana withholding is a prepayment against Louisiana liability, not a Texas credit; recover an overpayment on the Louisiana return. A refund depends on actual withholding and the completed return, not this calculator's annual liability.
Worked example: $100,000 of wages
Single filer, full-year resident of Texas, all work performed in Louisiana, no other income, standard deductions and modeled personal exemptions. Texas has no individual wage income tax, so there is no resident credit to claim. Pay a modeled $2,615 to Louisiana and $0 to Texas, total $2,615.
2026 annual-liability example: ($100,000 minus Louisiana's $12,838 single standard deduction) × 3% = $2,614.86 before return rounding, with $0 Texas individual wage income tax. Louisiana RIB 26-019 (September 28, 2026) sets the annual deduction at $12,838 single and $25,676 joint/head of household. The older payroll tables and estimated-payment worksheet use $12,875/$25,750; do not substitute withholding deductions or the 3.09% payroll formula for the annual calculation.
Annual liability, not paycheck withholding or a refund estimate. Federal tax, payroll programs, other local taxes, special credits and part-year residency are excluded. Local income taxes not included.
Remote-work and local exceptions
This estimate assumes full-year Texas residence and every workday physically in Louisiana. Texas home-working days need separate wage sourcing and work-location records; this calculator does not allocate hybrid wages. Louisiana's current mobile-workforce exemption can cover 30 or fewer Louisiana days only if all statutory conditions hold, including duties in more than one state, no other Louisiana-source income and no excluded occupation. Once the threshold is exceeded, employer withholding applies to every Louisiana workday, including the first 30. A full-year Louisiana commute does not qualify. Special military and other statutory exemptions are outside this example.
Official forms and instructions
- Louisiana L-4 (R-1300, January 2026): employee withholding certificate (opens in new tab)
- Louisiana IT-540B instructions (2025 edition, revised July 2026): NPR worksheet and refunds (opens in new tab)
- Louisiana RIB 26-019: annual 2026 standard deduction and retirement exemption (opens in new tab)
- Louisiana IT-540ES instructions (2026): estimated-payment requirements (opens in new tab)
- Louisiana mobile-workforce wage exemption: R.S. 47:248 (opens in new tab)
- Louisiana mobile-workforce employer withholding: R.S. 47:112.2 (opens in new tab)
- Louisiana official nonresident filing and sourcing guidance (opens in new tab)
Source audit 2026-10-21. Use the return and instructions for the year you are filing; a current-forms link may still show a prior-year return. Official sources checked; not independently reviewed.
Prepare your TX → LA filing document packet
Match the task to the records and official instructions before entering a state return. This is for someone who lives in Texas and works in Louisiana; reversing those states can change the forms and credit direction.
| Your task | Have ready and check | Official starting point |
|---|---|---|
| Check Louisiana payroll withholding | Keep Form L-4 and compare the Louisiana entry on your payslip. Payroll withholding and the annual tax estimate use different formulas. | Louisiana L-4 (opens in new tab) |
| Prepare the Louisiana nonresident allocation | Gather the federal return, wage/withholding statements and records separating Louisiana work from work elsewhere. IT-540B uses the NPR worksheet; Texas has no individual wage-income-tax return. | Louisiana IT-540B instructions (opens in new tab) |
| Check a short-term or multistate work pattern | Keep dates and locations for each workday before checking the mobile-workforce conditions. The day count alone does not establish an exemption; the full-year commute example does not test eligibility. | Louisiana employee exemption conditions (opens in new tab) Louisiana withholding conditions (opens in new tab) |
Use the return edition for the year being filed; a linked source may still show a prior-year form. Actual withholding, other income and completed returns determine a balance or refund. For a move during the year or a different work pattern, check the route exceptions and moving-year tax guide. Keep these records privately; the calculator does not need your tax documents or personal identifiers.
What to do
- Keep a record of the days you work in each state, especially if you sometimes work from home.
Frequently asked questions
Do I pay Louisiana income tax if I live in Texas?
Yes. Louisiana taxes wages earned there by nonresidents. On $100,000 that's about $2,615.
Do I have to file taxes in both Texas and Louisiana?
If you must file a federal return and have Louisiana-source income, file Louisiana nonresident Form IT-540B with its Nonresident and Part-Year Resident (NPR) Worksheet. Report both federal and Louisiana amounts to determine the allocation; Texas has no individual wage-income-tax return. Attach the required withholding statements. The linked annual instructions are for 2025, revised July 2026; use the edition for the year you are filing.
Will I be taxed twice?
No. Texas has no income tax, so there is no resident state income tax on these wages; you pay Louisiana's nonresident tax, about $2,615 on $100,000. Local taxes need a separate check.
Related
- Live in Louisiana, work in Texas
- Moving from Texas to Louisiana
- Moving from Louisiana to Texas
- Live in Texas, work in Arkansas
- Live in Texas, work in New Mexico
- Live in Texas, work in Oklahoma
Rules reviewed 2026-09-24 from state revenue departments and the Tax Foundation. Estimates only; confirm with each state's revenue department.