Living Outside State of Residency for Work

[Anonymous]

My husband and I own a home in Louisiana.  In March 2019, his Louisiana based construction company put him on a 1.5 year project in Texas.  He is staying in our travel trailer in Texas while he is away at work.  He comes home one weekend a month.  Do I list him as living in Texas for part of the year in 2019?  His company also put two paychecks as Texas income (they said this was an accident and started putting it as Louisiana income after that).  So on his W2 it lists LA income and TX income; however, Texas does not have any income tax taken out.  Do we need to file a Texas State Income Tax return?

[KurtL1 · Accepted solution]

NO, you do not need to file a Texas income tax return. He is considered as a nonresident of Texas during his time spent in Texas. Texas does not have an Individual Income Tax based on Wages.

You would file just a Resident on the Louisiana return and pay income tax on his total wages earned, even if the state return has his income split. You should request a corrected W-2 from his employer showing all the income in Louisiana.