Non Resident Louisiana State Tax - Offshore Service Worker

[K9baddog]

I am a resident of Texas and I work for a major oilfield service company. All of my work is offshore and 100% of my offshore work is in international waters in the Gulf of Mexico. My company's shore based office is located in Louisiana. Less than 1% of my time is spent working in the shore based office. My W-2 listed my entire 2019 compensation in the State Tax section and my employer provided a Louisiana State Employer ID number.  No state income tax was withheld from my paychecks.  Do i need to file a Louisiana State Tax return and claim my enitre compensation as being Louisiana sourced income?

[MaryK4 · Accepted solution]

Since you did not work in Louisiana, you would not have to file nonresident state income tax for Louisiana, only your resident state which does not have an income tax (Texas)