Who Must File a Return:
If you are a Louisiana resident who is required to file a federal individual income tax return, you must file a Louisiana income tax return reporting all income earned in the tax year
You must file a return to obtain a refund or credit if you overpaid your tax through: (A) withholding, (B) declaration of estimated tax, (C) credit carried forward, (D) composite partnership payments made on your behalf, or (E) claiming a refundable child care credit.
Military - If you are military personnel whose domicile is not Louisiana, you must report any nonmilitary Louisiana sourced income on Form IT-540B. The federal Military Spouses Residency Relief Act has extended certain residency protections to spouses of military members. Under this Act, a spouse’s state of residence does not change when he or she moves to a new state to be with a service member who is under military orders to be in the new state. A spouse who is NOT a resident of Louisiana but is in Louisiana solely to be with a Louisiana stationed servicemember who is NOT a resident of Louisiana must report all Louisiana sourced income other than wages, interest, or dividends, on Form IT-540B. Income earned within or derived from Louisiana sources such as rents, royalties, estates, trusts, or partnerships is taxable to Louisiana. See Revenue Information Bulletin 10-005 for more information. If you are military personnel whose home of record is Louisiana and you meet the filing requirements of 1 or 2 above, you must file a return, regardless of where you were stationed. If you are single, you should file a resident return (Form IT-540), and report all of your income to Louisiana. If you are married, and both you and your spouse are residents of Louisian, you should file a resident return (From IT-540) and report all of your income to Louisiana. if you are married and one if you is NOT a resident of Louisiana, you may file as a resident (From IT-540) or a nonresident (Form IT-540B), whichever is more beneficial to you and your spouse.