topic Royalty Income from different state in Investors & landlords

Royalty Income from different state

aja4304 — Mon, 09 Mar 2026 04:49:36 GMT

I live in VA but earned $120 in royalties from an oil and gas investment in LA. I received a 1099-MISC. Do I have to file LA taxes too? (Or just VA and Federal)

Re: Royalty Income from different state

PattiF — Sat, 26 Feb 2022 22:44:11 GMT

No, you would only file taxes for Virginia and include the royalty income on your state and federal returns. You do not need to file a return for Louisiana.

Re: Royalty Income from different state

aja4304 — Sun, 27 Feb 2022 15:52:57 GMT

Thank you very much for the reply!

I have a follow up question, if you don’t mind. Is there an amount that would trigger having to file in both states? I found something on LA tax site that seems like $1000 is the threshold? Thanks!

Re: Royalty Income from different state

PatriciaV — Sun, 27 Feb 2022 16:30:50 GMT

The information you posted relates to the issuance of Form 1099-MISC by a Louisiana company for royalty payments of at least $1,000 to a non-resident. This is not relevant for filing a Louisiana State tax return.

Although Louisiana requires that all non-residents file a tax return to report income from Louisiana sources, it's unlikely that you would owe taxes in Louisiana for your royalty payments. Note that you can file online for free: Louisiana File Online.

For more information: Nonresident and Part-Year Resident Individual Income Tax

Re: Royalty Income from different state

jpd63xyz — Thu, 11 Apr 2024 22:57:58 GMT

Does this also apply to New York State? I am a resident of California and receive royalties from a University based in New York State. Do I have to file a New York State tax return? Does it depend on the amount of the royalty received?

Re: Royalty Income from different state

PatriciaV — Mon, 15 Apr 2024 18:02:03 GMT

If you are a New York State nonresident you must file Form IT-203, Nonresident and Part-Year Resident Income Tax Return, if you meet any of the following conditions:

You are a nonresident with New York source income and your New York adjusted gross income Federal amount column (Form IT-203, line 31) exceeds your New York standard deduction.
For Tax Year 2023, the standard deduction is $8,000 if filing single, $16,050 married filing jointly.
You want to claim a refund of any New York State, New York City, or Yonkers income taxes withheld from your pay.
You want to claim any of the refundable or carryover credits available.
You had a net operating loss for New York State personal income tax purposes for the tax year, without having a similar net operating loss for federal income tax purposes.

@jpd63xyz