Confirmed. I just tried this by creating an Org file on a Debian server (I run OpenSUSE with TexLive 2021). From looking at the `*Org Preview LaTeX Output*' buffer, it appears that the temp file is created on my local machine, and then the process is called on the remote machine.
┌──── │ This is pdfTeX, Version 3.14159265-2.6-1.40.19 (TeX Live 2019/dev/Debian) (preloaded format=latex) │ restricted \write18 enabled. │ entering extended mode │ ! I can't find file `/tmp/orgtexToEnS4.tex'. └──── Having a look at `org-create-formula-image', I suspect this is due to the `make-temp-name' call at <https://git.savannah.gnu.org/cgit/emacs/org-mode.git/tree/lisp/org.el#n16521>. Perhaps `tramp-make-tramp-temp-name' could be useful? All the best, Timothy
