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DLS-TX85
New Member

I worked 6 months in Louisiana living out of a hotel, but maintained residence in Texas. I have non-wage income from Texas. Is that non-wage income taxable in Louisiana?

 
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Accepted Solutions
Coleen3
Intuit Alumni

I worked 6 months in Louisiana living out of a hotel, but maintained residence in Texas. I have non-wage income from Texas. Is that non-wage income taxable in Louisiana?

No, only LA source income is subject to LA return. You were on temporary assignment.

Temporary assignment vs. indefinite assignment.   If your assignment or job away from your main place of work is temporary, your tax home doesn’t change. You are considered to be away from home for the whole period you are away from your main place of work. You can deduct your travel expenses if they otherwise qualify for deduction. Generally, a temporary assignment in a single location is one that is realistically expected to last (and does in fact last) for 1 year or less.

Determining temporary or indefinite.   You must determine whether your assignment is temporary or indefinite when you start work. If you expect an assignment or job to last for 1 year or less, it is temporary unless there are facts and circumstances that indicate otherwise. An assignment or job that is initially temporary may become indefinite due to changed circumstances. A series of assignments to the same location, all for short periods but that together cover a long period, may be considered an indefinite assignment.

What Travel Expenses Are Deductible?

Once you have determined that you are traveling away from your tax home, you can determine what travel expenses are deductible.

You can deduct ordinary and necessary expenses you have when you travel away from home on business. The type of expense you can deduct depends on the facts and your circumstances.

Table 1-1 summarizes travel expenses you may be able to deduct. You may have other deductible travel expenses that aren’t covered there, depending on the facts and your circumstances.

Table 1-1 states the following: 

Lodging and meals

Your lodging and meals if your business trip is overnight or long enough that you need to stop for sleep or rest to properly perform your duties. Meals include amounts spent for food, beverages, taxes, and related tips. See Meals for additional rules and limits.

https://www.irs.gov/publications/p463/ch01.html#en_US_2016_publink10002660 


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4 Replies
Coleen3
Intuit Alumni

I worked 6 months in Louisiana living out of a hotel, but maintained residence in Texas. I have non-wage income from Texas. Is that non-wage income taxable in Louisiana?

What was it? Reported on a 1099-Misc? Box 7?
DLS-TX85
New Member

I worked 6 months in Louisiana living out of a hotel, but maintained residence in Texas. I have non-wage income from Texas. Is that non-wage income taxable in Louisiana?

Non-wage incomes are of various types (1099-R, 1099-INT, 1099-DIV, 1099-G) all from Texas sources.
Coleen3
Intuit Alumni

I worked 6 months in Louisiana living out of a hotel, but maintained residence in Texas. I have non-wage income from Texas. Is that non-wage income taxable in Louisiana?

No.
Coleen3
Intuit Alumni

I worked 6 months in Louisiana living out of a hotel, but maintained residence in Texas. I have non-wage income from Texas. Is that non-wage income taxable in Louisiana?

No, only LA source income is subject to LA return. You were on temporary assignment.

Temporary assignment vs. indefinite assignment.   If your assignment or job away from your main place of work is temporary, your tax home doesn’t change. You are considered to be away from home for the whole period you are away from your main place of work. You can deduct your travel expenses if they otherwise qualify for deduction. Generally, a temporary assignment in a single location is one that is realistically expected to last (and does in fact last) for 1 year or less.

Determining temporary or indefinite.   You must determine whether your assignment is temporary or indefinite when you start work. If you expect an assignment or job to last for 1 year or less, it is temporary unless there are facts and circumstances that indicate otherwise. An assignment or job that is initially temporary may become indefinite due to changed circumstances. A series of assignments to the same location, all for short periods but that together cover a long period, may be considered an indefinite assignment.

What Travel Expenses Are Deductible?

Once you have determined that you are traveling away from your tax home, you can determine what travel expenses are deductible.

You can deduct ordinary and necessary expenses you have when you travel away from home on business. The type of expense you can deduct depends on the facts and your circumstances.

Table 1-1 summarizes travel expenses you may be able to deduct. You may have other deductible travel expenses that aren’t covered there, depending on the facts and your circumstances.

Table 1-1 states the following: 

Lodging and meals

Your lodging and meals if your business trip is overnight or long enough that you need to stop for sleep or rest to properly perform your duties. Meals include amounts spent for food, beverages, taxes, and related tips. See Meals for additional rules and limits.

https://www.irs.gov/publications/p463/ch01.html#en_US_2016_publink10002660 


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