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INDIVIDUAL INCOME TAX

 * Resident Individual Income Tax
 * Nonresident and Part-Year Resident Individual Income Tax
 * Non-Resident Athlete Income Taxes
 * Declaration of Estimated Tax
 * Penalty For Failure To Pay Or Underpayment Of Estimated Tax
 * Filing an Amended Return


WHO MUST FILE

 1. Louisiana residents, part-year residents of Louisiana, and nonresidents with
    income from Louisiana sources who are required to file a federal income tax
    return must file a Louisiana Individual Income Tax Return.
 2. Taxpayers who have overpaid their tax through withholding or declaration of
    estimated tax must file a return to obtain a refund or credit.
 3. Military personnel whose domicile (home of record) is Louisiana and who is
    required to file a federal income tax return must file a return and report
    all of their income regardless of where they were stationed.


DUE DATE OF RETURNS AND PAYMENTS

Returns and payments are due on or before May 15th of the following year. For
fiscal year taxpayers, returns and payments are due on the 15th day of the fifth
month after the close of the fiscal year.


DETERMINATION OF TAX

The tax is determined using tax tables furnished by the Louisiana Department of
Revenue. The tax rate is applied in a graduated scale using the taxpayer's
filing status and the taxpayer's Louisiana taxable income. Recent changes to the
tax rate are reflected as follows:

Rate of tax                  Effective
January 1, 2009        Effective
January 1, 2022           Single, married filing separately, or head of
household: First $12,500     2 percent     1.85 percent Next $37,500     4
percent     3.50 percent Over $50,000     6 percent     4.25 percent

Married filing jointly or qualified surviving spouse:

First $25,000     2 percent     1.85 percent Next $75,000     4 percent     3.50
percent Over $100,000     6 percent     4.25 percent


REQUESTING AN EXTENSION OF TIME FOR FILING A RETURN

Effective for tax year 2022, Revised Statute 47:103 allows a six-month automatic
extension of time to file the individual income tax return. If you know you
cannot file your return by the due date, you do not need to file for an
extension. No paper or electronic extension form needs to be filed to obtain the
automatic filing extension.

An extension does not allow an extension of time to pay the tax due. Payments
received after the return due date will be charged interest and late payment
penalty.

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RESIDENT INDIVIDUAL INCOME TAX

Resident taxpayers who are required to file a federal individual income tax
return are required to file a Louisiana income tax return, IT-540, reporting all
of their income. If a Louisiana resident earns income in another state, that
income is also taxable by Louisiana. A temporary absence from Louisiana does not
automatically change your domicile for individual income tax purposes. As a
resident taxpayer, you are allowed a credit on Schedule G for the net tax
liability paid to another state if that income is included on the Louisiana
return.

Residents may be allowed a deduction from taxable income of certain income items
considered exempt by Louisiana law. For example, Louisiana residents who are
members of the armed services and who were stationed outside the state on active
duty for 120 or more consecutive days are entitled to a deduction of up to
$30,000 and starting with tax year 2022, $50,000. In each case, the amount of
income subject to a deduction must be included on the Louisiana resident return
before the deduction can be allowed.

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NONRESIDENT AND PART-YEAR RESIDENT INDIVIDUAL INCOME TAX

Nonresident and part-year resident taxpayers who are required to file a federal
individual income tax return are required to file a Louisiana income tax return,
IT-540B, reporting all income earned from Louisiana sources. The calculation for
the IT-540B requires that a taxpayer report all income from all sources in order
to determine a ratio of Louisiana adjusted gross income to Federal adjusted
gross income. Only income earned from Louisiana sources, however, is taxed.

Gambling winnings earned in Louisiana is considered to be Louisiana sourced
income. A nonresident who received gambling winnings from Louisiana sources and
who is required to file a federal income tax return must file a Louisiana return
reporting the Louisiana income earned. If the amount withheld is overpaid, a
refund of the difference will be issued or credited to the tax liability for the
following year, based upon the taxpayer's return.

Military personnel whose domicile (home of record) is not Louisiana are not
required to file a Louisiana income tax return on the wages earned from the
military. Military personnel who earned nonmilitary income from Louisiana
sources or whose spouse earned income from Louisiana sources are required to
file a Louisiana income tax return reporting the amount of Louisiana income.

Nonresident and part-year resident taxpayers use the Tax Computation Worksheet
filling an amended to calculate the amount of Louisiana tax due based on the
amount of their Louisiana taxable income. The Tax Computation Worksheet allows a
deduction for a Personal Exemption based on filing status. A credit of $1,000
for each dependent and for each taxpayer and/or spouse whose age is 65 and over,
or who is blind, is applied in determining the amount of tax.

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NONRESIDENT ATHLETE INDIVIDUAL INCOME TAX

A nonresident individual who is a member of the following associations is
considered a professional athlete and is required to electronically file a
Louisiana income tax return, IT-540B reporting all income earned from Louisiana
sources:

 * Professional Golfers Association of America or the PGA Tour, Inc.
 * National Football League
 * National Basketball Association
 * National Hockey League
 * East Coast Hockey League
 * Pacific Coast League

Income from Louisiana sources include compensation for the services rendered as
a professional athlete and all income from other Louisiana sources, such as
endorsements, royalties, and promotional advertising. The calculation of income
from compensation is based on a ratio obtained from the number of Louisiana Duty
Days over the total number of Duty Days. Duty Days is defined as the number of
days that the individual participated as an athlete from the official preseason
training through the last game in which the individual competes or is scheduled
to compete.

Nonresident professional athlete taxpayers use Schedules NRPA-1 and NRPA-2 to
calculate their Louisiana taxable income and Tax Computation Worksheet to
calculate the amount of Louisiana tax due based on the amount of their Louisiana
taxable income. The Tax Computation Worksheet allows a deduction for a Personal
Exemption based on filing status. A credit of $1,000 for each dependent and for
each taxpayer and/or spouse whose age is 65 and over, or who is blind, is
applied in determining the amount of tax.

A resident individual who is a member of the associations listed above is
considered a professional athlete and is required to electronically file a
Louisiana income tax return, IT-540 reporting all of their income.

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DECLARATION OF ESTIMATED TAX

Taxpayers must make a declaration of estimated income tax and pay estimated tax
payments if their estimated Louisiana income tax after credits and taxes
withheld is expected to exceed $1,000 for single filers and $2,000 for joint
filers as required by Revised Statute 47:116. To calculate the estimated tax,
resident taxpayers should use the current year's Income Tax Tables to estimate
their income tax liability based on the expected amount of Louisiana taxable
income. Taxpayers who are nonresidents or part-year residents should use the Tax
Computation Worksheet to calculate the amount of Louisiana estimated tax. For
general information concerning calculation and payment of estimated tax, see the
estimated payment instructions, Form IT-540ES(I). Calendar year taxpayers can
pay the estimated tax in full with the declaration, or in equal installments, on
or before April 15th, June 15th, September 15th, and January 15th.

Special Provisions for Farmers or Fishermen— Revised Statute 47:117(B) provides
that if at least two-thirds of an individual's estimated gross income is from
farming or fishing, the declaration and estimated tax payment may be made any
time on or before January 15th of the succeeding taxable year without being
assessed underpayment of estimated tax penalty. Revised Statute 47:116(F) allows
an the exception from the estimated tax payment requirement if the taxpayer
files their individual income tax return by March 1st of the succeeding taxable
year and pays the total amount due.

Exception To Estimated Payment Declaration Requirement— Revised Statute
47:116(F) allows an exception from the estimated tax payment amendment
requirement or original declaration requirement due January 15th of the
succeeding year if the taxpayer files their individual income tax return by
January 31st of the succeeding year and pays the total amount due. Filing a
declaration, amended declaration, or paying the last installment by January
15th, or filing an income tax return by January 31st, will not relieve you of
the underpayment penalty if you failed to pay the estimated income tax that was
due earlier in the year.

Estimated Tax Payment Options— Taxpayers can pay the estimated tax using any of
the following options:

 1. Electronically using Louisiana File Online;
 2. By credit card using Official Payments ;
 3. By mail using the Louisiana Estimated Tax Declaration Voucher For
    Individuals, Form IT-540ES. Payments by check should be made to the
    Department of Revenue. Do not send cash.

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PENALTY FOR FAILURE TO PAY OR UNDERPAYMENT OF ESTIMATED TAX

Revised Statute 47:118 authorizes a penalty for failure to pay or underpayment
of estimated income tax. The penalty is 12 percent annually of the underpayment
amount for the period of the underpayment.

Determination of the Underpayment Amount

 1. The underpayment is the excess of the installment amount that would be
    required if the estimated tax was 90 percent (66.66 percent for qualified
    farmers and fisherman) of the tax due for the previous taxable year or, if
    no return was filed, 90 percent (66.66 percent for qualified farmers and
    fisherman) of the tax due for the current year, over the installment amount
    that was paid on or before the last date prescribed for the payment.
 2. For the purposes of determining the underpayment amount, the required
    installment amount is 25 percent of the required annual payment.



Determination of the Underpayment Period—The underpayment period is from the
date the installment was required to be paid to whichever of the following dates
is earlier:

 1. The 15th day of the fourth month following the close of the taxable year; or
 2. The date on which any portion of the underpayment is paid limited to the
    payment amount.

Penalty Exceptions—The underpayment of estimated tax penalty will not be imposed
on any installment if no declaration of estimated tax is required to be filed
because the taxpayer did not reasonably expect for their taxes to exceed $1,000
for single filers and $2,000 for joint filers as required by Revised Statute
47:116(A), or if the total amount of all estimated tax payments made on or
before the last date prescribed for the payment of the installment equals or
exceeds the lesser of the following:

 1. The amount which would have been required to be paid on or before the date
    if the estimated tax were whichever of the following is the least.
    * The tax due on the preceding tax year's return, if the individual filed a
      tax return for the preceding year and the year was a taxable year of 12
      months;
    * The tax that would have been due for the preceding taxable year based on
      the taxpayer's status and personal exemptions and credits for dependents
      and facts shown on his return; or
    * Ninety percent (66.66 percent for qualified farmers and fisherman) of the
      tax due on an annualized basis for each quarterly period.
 2. Ninety percent of the tax computed at the applicable rates on the basis of
    the actual taxable income for the months in the taxable year ending before
    the month in which the installment is required to be paid.

Notification of Underpayment of Estimated Tax Penalty

When an individual income tax return is filed with a payment in excess of $1,000
for single filers and $2,000 for joint filers, the taxpayer may be notified of
the requirement to file an estimated tax declaration and pay the estimated tax.

Based on the underpayment amount and the underpayment period, an assessment of
underpayment of estimated tax penalty will be made.

Request for Penalty Waiver

Taxpayers may request the penalty be waived by completing form R-20128 (Request
for Waiver of Penalties) and form R-210R (Residents) or R-210NR
(Nonresident/Part-Year Resident). The request must be made within one year from
the tax return's due date including any applicable extensions. If it can be
determined that the individual acted in good faith and the failure to make the
estimated payments was attributable to extraordinary circumstances beyond the
individual's control or that the individual made a declaration and paid
estimated tax in accordance with Revised Statutes 47:116, 117, and 117.1 before
the due date of the return without regard to any extension of time.

If it is determined that the individual acted with intentional disregard for the
state laws, the request for penalty waiver will be denied.

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FILING AN AMENDED RETURN

If you file your income tax return and later become aware of any changes you
must make to income, deductions, or credits, you must file an amended
(corrected) Louisiana return. To file a paper amended return:

 1. Use Form IT-540, Resident Return, or Form IT-540B, Nonresident and Part-year
    Resident Return, whichever is applicable. Louisiana does not have a separate
    form for amending a return.
 2. Use the correct form for the tax year you are amending.
 3. File the amended return as if the original return was not filed. Do not make
    any adjustments for refunds previously received or for payments previously
    made.
 4. The return should be clearly marked with an "X" in the "Amended Return" box.
 5. The amended return should be submitted along with an explanation of the
    change(s) and a copy of the federal amended return, Form 1040X, if one was
    filed.
     * Mail an amended return that includes a payment to the following address:
       Louisiana Department of Revenue
       P.O. Box 3550
       Baton Rouge, La 70821-3550
     * Mail all others to the following address: Louisiana Department of Revenue
       P.O. Box 3440
       Baton Rouge, La 70821-3440

You also have the option of filing the amended return electronically via
Louisiana File Online, the free web application from the Louisiana Department of
Revenue.

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