- I am locked out of your LA Individual Return application on the LDR website. What do I do now?
Taxpayers have seven (7) attempts to enter their SSN and previous filing information correctly. If you have failed three (3) logon attempts, please call (225) 219-0102 to assure you are entering the address that matches the address on file with LDR.
Once a taxpayer attempts to enter information that does not match the information on file with LDR - 7 times, the LDR Individual Return Web application will lock the taxpayer out.
- I did not live in or receive income from Louisiana. Why did I receive an individual income tax bill?
The bill is based on information received from the Internal Revenue Service because your federal return was filed with a Louisiana address.
- My husband (or wife) is deceased; the refund check has been issued in both names. How can I get the refund in my name only?
Return the check with Form R-6642 (IT-710), statement of claimant to refund due on behalf of deceased taxpayer, and a copy of the death certificate. Form R-6642 (IT-710) can be found on our web site under Tax Forms in the Individual Income Tax general forms area. This form and the death certificate should be mailed to:
Louisiana Department of Revenue
Taxpayer Services Division
Withholding Tax Section
Post Office Box 91017
Baton Rouge, LA 70821-9017
A new check will be issued in the surviving spouse's name.
- How can I report someone who used my child/children's Social Security Number and claimed them on their return without my permission?
Submit a written request providing as much information about the individual who claimed your child together with your child's Social Security Number to:
Louisiana Department of Revenue
Office Audit Section
Individual Income Tax Division
Post Office Box 201
Baton Rouge, LA 70821-0201
- What is the due date of the individual income tax return?
Returns are due by May 15.
- How long will it take to get my refund?
If you electronically filed an income tax return, then you can expect that your refund will be issued in 8-10 business days. If you have submitted a paper income tax return, then the processing time for these returns can take 6-8 weeks.
Some returns, whether electronic or paper, are randomly selected for review. If your return has been selected for review, then the review process can take up to 16 weeks. You can always check the status of your refund at https://esweb.revenue.louisiana.gov/IndividualIncomeTax/, which is updated every night with the latest information on processed returns.
- How long will it take to get a refund of the LA Citizens Property Insurance?
If you are not required to file an income tax return but have submitted a request for refund of the LA Citizens Property Insurance, then the processing time for these requests can take 8-10 weeks.
- Do I need to request a state income tax extension if I am unable to file my return before the due date?
Yes. Revised Statute 47:103 allows a six-month extension of time to file the individual income tax return to be granted on request. The extension request must be made before the state tax filing due date, which is May 15 for calendar year filers and the 15th day of the 5th month after the close of the fiscal year.
In the past, taxpayers who were granted automatic federal extensions were allowed the same state income tax filing extension if a copy of the federal extension Form 4868 was attached to the front of their state tax return. Beginning with the 2008 income tax year filed in 2009, taxpayers will be required to either request a specific state individual income tax filing extension or submit a copy of their Federal Application for Automatic Extension of Time To File U.S. Individual Income Tax Return on or before the May 15 due date. Copies of federal extensions attached to the tax return and received after the May 15 due date will not be accepted.
This new requirement is the result of changing technologies and processing procedures that make the recording of federal extensions unreliable.
The four options for requesting an extension are outlined in Revenue Information Bulletin No. 09-005 as:
- Filing a paper state extension Form 2868
- Filing an extension request electronically via the Louisiana Department of Revenue’s website at www.revenue.louisiana.gov.
- Filing a paper copy of the IRS extension Form 4868 with the Louisiana Department of Revenue on or before the due date of the Louisiana individual income tax return (generally May 15th)
- Submitting a state extension to LDR by "checking the state extension box" on an electronically-filed return
Please note that the extension does not allow an extension of time to pay the tax due. Payments received after the return due date (generally May 15, 2009) will be charged interest and late payment penalty. To avoid interest and penalty assessments, the estimated taxes due should be paid before the original due date.
- How can I file 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, your must file an amended Louisiana return (Form IT-540, Resident Return, or IT-540B, Nonresident and Part-year Resident Return, whichever is applicable). A corrected return for the tax year being amended 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. The return should be clearly marked with an "X" in the "Amended Return" box. Do not make any adjustments for refunds previously received or for payments previously made. This information is already on file. The amended return should be mailed to:
Louisiana Department of Revenue
Taxpayer Services Division
Post Office Box 91017
Baton Rouge, LA 70821-9017
(225) 219-0102
FAX (225) 219-2447- My refund was mailed three days ago and I have not received it yet.
Please wait two weeks before reporting it to the Department. If after two weeks you have not received the check, please write, fax, or contact the Department by telephone to request an "initial taxpayer inquiry regarding refund" form to report that your refund has not been received. This form is also available on our website. The completed form should be mailed to:
Louisiana Department of Revenue
Taxpayer Services Division
Post Office Box 91017
Baton Rouge, LA 70821-9017
(225) 219-0102
FAX (225) 219-2447
- Do I need to file a Louisiana individual income tax return if I am due a refund?
Yes. Without your return and W-2 form, the Department will not know how much tax credit to give you.
- If I move before I receive my Louisiana individual income tax refund check, will it be forwarded to me?
No. Refund checks are not forwarded by the Post Office. They are returned to Baton Rouge. You will need to contact the Department to have your address changed on the computer and your refund check mailed to your new address.
- Why do I still have to file a return when I am getting a refund too small to worry about?
A tax return is needed to document the withholding and tax liability.
- I am a resident of Texas and won money at a Louisiana Casino and they held out Louisiana taxes. Do I get back all that was held out?
Any nonresident with income (winnings) from Louisiana sources who is required to file a federal individual income tax return must file a Louisiana return reporting income earned. If the amount withheld is overpaid, a refund of the difference will be issued or credited.
- What is the criteria LDR uses to validate a taxpayer?
To use the Louisiana File Online application, you must have filed an individual income tax return with the state of Louisiana for the 2004 tax year or later.
- Is interest and dividends from U.S. government obligation exempt from Louisiana income tax?
Yes. Interest and dividends from obligations issued directly by the U.S. government such as Treasury bills, U.S. savings bonds and U.S. agency obligations are exempt from Louisiana state income tax. Any interest or dividends that are included in the taxpayer’s adjusted gross income may be deducted on the income tax return on Schedule E, line four using the code 01E.
This exemption is provided by R.S. 47:293(9)(a)(iii), which states that “Income exempt from taxation under the laws of Louisiana or which Louisiana is prohibited from taxing by the constitution or laws of the United States.” Interest and dividends from U.S. government obligations is prohibited from state taxation by 31 U.S.C. Section 3124(a) which states in part, “stocks and obligations of the United States Government are exempt from taxation by a State or political subdivision of a State. The exemption applies to each form of taxation that would require the obligation, the interest on the obligation or both, to be considered in computing a tax.”
- Is interest from state or local government obligations exempt from Louisiana income tax?
Yes. Revised Statute 47:48 provides that interest received on obligations issued by the State of Louisiana or its political or municipal subdivisions that is subject to federal income tax is excluded from Louisiana gross income. However, interest from obligations from other states or their political or municipal subdivisions is not exempt from Louisiana income tax and must be reported on Schedule E, line two to be added to the taxpayer’s Louisiana adjusted gross income. See Revenue Information Bulletin 08-019 for more information.
- Is there a list of retirement system benefits that may be excluded from Louisiana income tax.
- Annual Retirement Income Exclusion (R.S. 47:44.1(A))—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.
- Federal Retirement Benefits Exclusion (R.S. 47:44.2)—Federal retirement benefits received by federal retirees, both military and nonmilitary, may be excluded from Louisiana taxable income.
- State Employees, Teachers, and Other Retirement Benefits Exclusion—Individuals receiving benefits from certain retirement systems listed below are allowed to exclude those benefits from their Louisiana tax-table income. In addition, R.S. 33:7203 and R.S. 40:427.2(E) provide that Municipal and State Police Employees Retirement System deferred retirement option plan funds are exempt from state income tax.
Legal Citations:
R.S. 11:405 State Employees’ Retirement System
R.S. 11:570 Funded Judicial Retirement Plan
R.S. 11:1378 Non-contributory Judicial Retirement Plan beginning after December 30, 1980
R.S. 11:704 Teachers’ Retirement System
R.S. 11:704 Teachers’ Retirement System of Orleans Parish
R.S. 11:1003 Louisiana School Employees’ Retirement System
R.S. 11:1331 Louisiana State Police Pension and Retirement Fund
R.S. 11:1391 Pension for Confederate Veterans and Widows of Confederate Veterans
R.S. 11:1403 Assessors’ Retirement Fund
R.S. 11:1526 Clerks’ of Court Retirement and Relief Fund
R.S. 11:1583 District Attorneys’ Retirement System
R.S. 11:1735 Municipal Employees’ Retirement System of Louisiana
R.S. 11:1735 City of Baton Rouge Retirement System
R.S. 11:1735 Employees’ Retirement System of East Baton Rouge Parish
R.S. 11:1735 Employees’ Retirement System of City of Shreveport
R.S. 11:1905 Parochial Employees’ Retirement System
R.S. 11:1905 Employees’ Retirement System of Jefferson Parish
R.S. 11:3014 City of Alexandria Employees’ Retirement System
R.S. 11:3051 City of Bogalusa Employees’ Retirement System
R.S. 11:2033 Registrar of Voters Employees’ Retirement System
R.S. 11:2182 Sheriffs’ Pension and Relief Fund
R.S. 11:2228 Municipal Police Employees’ Retirement System
R.S. 11:2228 Policemen’s Pension and Relief Fund of the City of Shreveport
R.S. 11:2263 Firefighters’ Retirement System
R.S. 11:3140 Firefighters’ Pension and Relief Fund for the Consolidated Fire Districts Bastrop
R.S. 11:3161 Firefighters’ Pension and Relief Fund for Baton Rouge
R.S. 11:3171 Firefighters’ Pension and Relief Fund for Bogalusa
R.S. 11:3205 Bossier City Firemen’s Pension and Relief Fund
R.S. 11:3294 Lafayette (City of) Firemen’s Pension and Relief Fund
R.S. 11:3345 Monroe Firemen’s Pension and Relief Fund
R.S. 11:3389 Firefighters’ Pension and Relief Fund of New Orleans
R.S. 11:3513 City of Monroe Police Pension and Relief Fund
R.S. 11:3566 Policemen’s Pension and Relief Fund for Alexandria
R.S. 11:3568 Bossier City Policemen’s Pension and Relief Fund
R.S. 11:3608 Lafayette (City of) Policemen’s Pension and Relief Fund
R.S. 11:3658 Policemen’s Pension and Relief Fund for the Department of the City of New Orleans
R.S. 11:3691 Harbor Police Retirement System (Port of New Orleans)
R.S. 11:3770 Bus Drivers’ Pension and Relief Fund of the City of Monroe
R.S. 11:3800 Electrical Workers’ Pension and Relief Fund of the City of Monroe
R.S. 11:3823 Employees’ Retirement System of the Sewage and Water Board of the City of New Orleans
R.S. 11:3823 New Orleans (City of) Employees’ Retirement System
R.S. 17:1613 Louisiana State University Retirement System
R.S. 47:44.2 Railroad Retirement System Benefits
R.S. 47:44.2 Social Security Retirement Benefits
R.S. 47:52 Disability Pay to World War II Veterans
U.S.C.A. 45:231m Railroad Retirement Supplemental
- What interest and dividends are eligible for exclusions from Louisiana income tax?
Louisiana exempts interest and dividends earned on federal obligations and obligations from the State of Louisiana and its political subdivisions and municipalities.
- Interest and dividends from all state and local government obligations are exempt from federal income tax. Louisiana only exempts interest and dividends from obligations from the State of Louisiana and its political subdivisions and municipalities. Since interest and dividends from obligations of the State of Louisiana and its political subdivisions and municipalities are exempt from both federal and Louisiana income tax, no adjustment is required on Schedule E because the interest and dividends are not included in federal adjusted gross income.
- Interest and dividends from obligations from other states or their political or municipal subdivisions are exempt from federal income tax but taxed by Louisiana. These amounts must be reported on Schedule E, line two and will be added to the taxpayer’s Louisiana adjusted gross income. See Revenue Information Bulletin 08-019 for more information.
- Interest and dividends earned on U.S. Government obligations are subject to federal income tax but exempt from Louisiana income tax. These amounts are deducted on Schedule E, line four using the code 01E.
- What is the mailing address for individual income tax returns?
Individual Income Tax Returns That Include Payments should be mailed to the following address:
Louisiana Department of Revenue
P.O. Box 3550
Baton Rouge, La 70821-3550All other Individual Income Tax Returns should be mailed to the following address:
Louisiana Department of Revenue
P.O. Box 3440
Baton Rouge, La 70821-3440- How can I check on the status of my individual income tax refund?
Taxpayers can check the status of their individual income tax refunds using the LDR Individual Income Online Tax Filing System, which is available anytime, day or night. To access the system, you will be required to register and create a LDR user account and password. Once registered, you will be able to review the status of your account including return filings, payments, and refunds. The income tax system is updated nightly and reflects the latest information on processed returns. Taxpayers may also check the status of their individual income tax refunds using the LDR automated telephone system at 225-922-3270 or toll-free at 888-829-3071. This system is available 24 hours a day. You must provide the return’s primary social security number and the amount of refund requested.
- How long will it take to get my refund?
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Refund should be issued in 8-10 business days for income tax returns that were filed electronically. Refunds for paper income tax returns mailed to LDR can take 6-8 weeks to process. However, if the income tax return is randomly selected for review, the refund may be delayed. Taxpayer’s whose refund is being reviewed should be notified of the delay.
Taxpayers can check the status of their individual income tax refunds using the LDR Individual Income Online Tax Filing System, which is available anytime, day or night. To access the system, you will be required to register and create a LDR user account and password. Once registered, you will be able to review the status of your account including return filings, payments, and refunds. The income tax system is updated nightly and reflects the latest information on processed returns. Taxpayers may also check the status of their individual income tax refunds using the LDR automated telephone system at 225-922-3270 or toll-free at 888-829-3071. This system is available 24 hours a day. You must provide the return’s primary social security number and the amount of refund requested.
- I filed my individual income tax electronically and selected to have my refund deposited directly into my bank account. It has been over two weeks and the money has not been credited. What should I do?
You should review your tax return copy and determine if the bank routing number and account number were entered correctly when you filed your return electronically and based on that information, proceed as follows:
- If you entered your bank routing and bank account number incorrectly and the incorrect numbers matched another valid bank and account number, the refund was deposited into that account.
- To correct this error, you must work directly with the financial institution to recover your funds. The Federal Reserve Electronic Funds Transfer Act (Regulation E) and the National Automated Clearing House Association guidelines do not allow us to change the bank routing or account numbers that you submitted. To resolve the problem, contact the Customer Service Division at (225) 219-0102 or send an email to PersonalIncomeTaxInquiries@la.gov to obtain documentation of bank name, routing number, account number, refund amount, deposit date, and confirmation number of the electronic deposit. Using this information, your bank will correct the error. If refund was deposited into a bank that is not your personal bank, your bank will assist you and provide contact information for the other financial institution.
- If the incorrect numbers did not match another valid bank and account, the refund will be rejected and your refund will be mailed to you at your home address.
- If you applied for and received a Refund Anticipation Loan from your tax preparer at the time your tax return was filed, your refund was deposited into the bank account of the financial institution that granted you a refund-anticipation loan according to your loan agreement. If you have questions about the refund deposit, you must contact your tax preparer or the lender.
- You entered the correct bank routing and account number, but did not receive a refund deposit.
- Your refund may have been garnished for other state tax liabilities, federal income tax liabilities, child support debts, or other debts. If your refund was garnished, you will be notified within two weeks of the tax return’s processing.
- Your refund may have been correctly deposited, but you have overlooked it. Electronic deposits are usually posted within a few days of the electronic filing. If you still cannot identify the refund deposit, contact your bank to have the deposit researched. If needed, we can send you a copy of the deposit details and the confirmation number, which confirms that your bank received and accepted the deposit. Contact the Customer Service Division at (225) 219-0102 or by email at PersonalIncomeTaxInquiries@la.gov.
