The theory of free-carrier absorption (FCA) is developed, in the extreme quantum limit when the carriers are assumed to populate only the lowest quantized energy level, for quasi-two and one-dimensional semiconducting quantum well structures where the carriers are scattered by ionized impurities. The radiation field is assumed to be polarized in the plane of the layer in the quasi-two-dimensional case and along the length of the wire in the quasi-one-dimensional case. Expressions for FCA are obtained for the cases where the impurities are either in the well (background impurities) or outside the well (remote impurities). Variation of FCA is numerically studied with photon frequency and well width.