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Am I required to file a Louisiana tax return?

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Am I required to file a Louisiana tax return?


Who Must File a Return:

  1. 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

  2. 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.

  3. 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.

  4. Surviving Spouses, Executors, Administrators, or Legal  Representatives – A final return for a decedent must be filed if you are the surviving spouse, executor, administrator, or legal representative, and the decedent met the filing requirements at the date of death. If both conditions apply, mark the decedent box on the face of the return for the appropriate taxpayer, and attach a copy of the death certificate. If a refund is due to the decedent’s estate, survivor, etc., you must also complete and attach Form R-6642, Statement of Claimant to Refund Due on Behalf of Deceased Taxpayer found on the LDR website.
  5. Exception - NONRESIDENT Professional Athletes - If you are a professional athlete, who either plays for a professional sports franchise, or who is a member of a professional sports association or league, you must file form IT-540B-NRA electroncially, instead of Form IT-540B. 

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Views: 1653 Created on: Jun 15, 2013
Date updated: Jan 07, 2019
Posted in: States, Louisiana

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