I worked in California for part of the year. I have a house in Louisiana. I did not work in Louisiana during the year 2023. Why would i owe taxes to Louisiana?

[MayaD]

Are you a Louisiana resident? Are you filing Louisiana resident return?

Individuals who reside in the state for more than six months are considered residents of the state for the entire year. In addition, a temporary absence from Louisiana does not automatically change the taxpayer's domicile for income tax purposes.

louisiana.gov

If a Louisiana resident earns income in another state, that income is also taxable by Louisiana. However, you are allowed a credit for the net income taxes paid to CA.

louisiana.gov

[TomD8]

To put it another way:  if your main, primary home is in Louisiana, then ALL your income is taxable by Louisiana, including your earnings from California.  

The income you earned in California is also taxable by California.

So if Louisiana is your resident state, you must file both a non-resident California tax return, reporting all your California income. plus a Louisiana resident tax return, reporting ALL your income, including that from California.

In that situation LA will give you a credit for taxes paid to CA, so you won't be double-taxed.