Louisiana Income Tax Forms and Louisiana Income Tax Rate Info

By | December 21, 2015

Louisiana Income Tax E-File Information

Louisiana File Online


Who must file Louisiana Income Tax?

All residents who were required to file a federal income tax return must also file a LA income tax return. Part year and nonresidents must file a LA return if they had ANY LA-source income. Military personnel who are legal residents of LA and who are required to file a federal return must file LA return and report all income regardless of where they are stationed.


Who is a Louisiana Tax Resident?

Qualify as a LA resident if resided in the state for entire tax year. Military personnel on active duty who entered service as LA residents remain so unless and until they take steps to establish residency elsewhere. Personnel who change residency into or from LA during the tax year must file return as a part-year resident (Form IT-540B).


What are Louisiana Income tax forms?

Residents file Form IT-540; Part year and nonresidents file Form IT-540B.


What are Louisiana income tax deductions, Louisiana income exclusions, Louisiana income tax exemptions?

Federal Disaster Relief Credits – Louisiana provides a deduction for federal income taxes paid on Louisiana income. Generally, when the federal income tax liability is decreased by federal credits, the amount of the Louisiana income tax liability increases. R.S. 47:293(4)(b) expands the relief granted to Louisiana taxpayers who claimed certain disaster credits granted for Hurricane Katrina or Hurricane Rita. To avoid paying additional income tax, Louisiana taxpayers who received these federal credits may increase the amount of their Louisiana federal income tax deduction by the amount of certain disaster relief credits claimed on the 2011 federal income tax

form. Louisiana Administrative Code (LAC) 61:I.601 designated the following federal credits as disaster relief credits:

1. Employee Retention Credit

2. Work Opportunity Credit

3. Rehabilitation Tax Credit

4. Employer-Provided Housing Credit

5. Low Income Housing Credit

6. New Markets Tax Credit


Louisiana Tax Deductions

For complete information about disaster relief credits, see LAC 61:I.601 on www.revenue.louisiana.gov/policies.

Federal retirement benefits received by federal retirees, both military and nonmilitary, may be excluded from Louisiana taxable income. Persons 65 years or older may exclude up to $6,000 of annual retirement income from their taxable income. Taxpayers that are married filing jointly and are both age 65 or older can each exclude up to $6,000 of annual retirement income. If only one spouse has retirement income, the exclusion is limited to $6,000.

Not taken on IT-540 (incorporated into tax table)


When are Louisiana income taxes due?

Due May 16, 2015.


Other Louisiana Tax Information

LA charges a use tax for items purchased out-of-state for use or consumption in LA. 8% of value of the items. See the Use Tax brochure at: Use Tax

LA residents may receive a credit against LA income tax for income tax paid to another state on nonmilitary income or income earned by the spouse, provided this income was included on LA return. A copy of the return filed with the other state must be attached to the LA return. A SVCM’s LA income tax filing status must be the same status as that used on her federal income tax return, e.g. if MFS-FED then MFS-LA.


Louisiana Tax Contact Information

Louisiana Department of Revenue
P.O. Box 201
Baton Rouge, LA 70821


General Information:  (225) 219-0102

Forms:   (225) 219-2113

Refund Status: 1-888-829-3071

Web site: Louisiana Department of Revenue Electronic Filing:  (225) 219-2490 or 2492


Louisiana State Income Tax Filing Addresses

Filing addresses:

If payment due:                                                 All other returns:
Louisiana Department of Revenue             Louisiana Department of Revenue
P.O. Box 3550                                                   P.O. Box 3440
Baton Rouge, LA  70821-3550                     Baton Rouge, LA  70821-3440