Frequently Asked Questions

Individual Income Tax

1. What do I do if I’m locked out of the LA File Online application on the LDR website?

   To obtain assistance unlocking your LA File Online account call (855) 307-3893.

2. 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. A temporary absence from Louisiana does not automatically change your domicile for income tax purposes. You must confirm your intention to change your domicile to another state by actions taken to establish a new domicile outside of Louisiana and by actions taken to abandon the Louisiana domicile and its privileges. You are considered to be a Louisiana resident if you continue to maintain a residence in Louisiana while working in another state.

3. 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, statement of claimant to refund due on behalf of deceased taxpayer, and a copy of the death certificate. Form R-6642 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
   Revenue Processing Center
   Post Office Box 4998
   Baton Rouge, LA 70821
   Fax: (225) 219-6220
   

   A new check will be issued in the surviving spouse's name.

4. 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
   Criminal Investigation Division
   Individual Income Tax Division
   Post Office Box 2389
   Baton Rouge, LA 70821-2389

5. What is the due date of the individual income tax return?

   Individual income tax returns are due by May 15th for calendar year filers. Fiscal year returns are due on the 15th day of the 5th month after the close of the fiscal year.

6. How long will it take to get my refund?

   The department has responded to increasing occurrences of tax fraud by implementing enhanced security measures to protect Louisiana taxpayers. This means it will take additional time to process refunds. The expected refund processing time for returns filed electronically is up to 4 weeks. For paper returns, taxpayers should expect to wait as long as 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 www.revenue.louisiana.gov/refund, which is updated every night with the latest information on processed returns.

7. Do I have to request an extension of time for filing the individual income tax return?

   Revised Statute 47:103 allows a six-month automatic extension of time to file the individual income tax return to be granted on request. 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. (Answer revised January 10, 2023)

8. 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, you must file an amended (corrected) Louisiana return using Form IT-540, Resident Return, or IT-540B, Nonresident and Part-year Resident Return, whichever is applicable. File the amended return as if the original return was not filed and do not make any adjustments for refunds previously received or for payments previously made. This information is already on file and LDR will adjust your account accordingly.
   

   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. 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.

9. My refund was mailed three days ago and I have not received it yet.

   The department has responded to increasing occurrences of tax fraud by implementing enhanced security measures to protect Louisiana taxpayers. This means it will take additional time to process refunds. The expected refund processing time for returns filed electronically is up to 4 weeks. For paper returns, taxpayers should expect to wait as long as 8 weeks. If after this time period you have not received the refund, you can report that your refund was not received by sending us an email through our Contact Us webpage.

10. 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.

11. 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. You can also change your address through our Contact Us webpage.

12. 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.

13. I am a resident of Texas and won money at a Louisiana Casino and they withheld Louisiana taxes. Do I get back all that was withheld?

    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 exceeds your income tax liability, a refund of the difference will be issued or credited.

14. What information is required for LDR’s LA File Online individual return website application?

    To use the LA File Online return application, the taxpayer must have already filed a return with the state of Louisiana for the 2004 tax year or later OR must have a current Louisiana Driver’s License or ID card issued by the Louisiana Department of Motor Vehicles. Taxpayers that do not meet these qualifications, can file electronically using third party vendor software, file a paper return or use a tax preparer to file electronically.

15. Are interest and dividends from U.S. government obligations 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.”

16. 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.

17. 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. Federal benefits received from a military survivor benefit plan may also be excluded. Railroad Retirement System Benefits received by federal retirees may be excluded from Louisiana taxable income.
    
    
    • Social Security Benefits Exclusion (R.S. 47:44.2)—Social Security benefits that are taxed on your federal return 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, for Louisiana individual income tax purposes, retirement benefits paid under the provisions of Chapter 1 Title 11 of the Louisiana Revised Statutes, including disbursements of money from DROP accounts, are exempt from state taxation.
      
      Legal Citations:
      
       R.S. 11:405 Louisiana State Employees’ Retirement System (LASERS)
       R.S. 11:570 Funded Judicial Retirement Plan
       R.S. 11:704 Teachers’ Retirement System of Louisiana (TRSL)
       R.S. 11:704 Orleans Parish School Employees Retirement System
       R.S. 11:952.3 Louisiana State University Retirement System (merged with LASERS and TRSL)
       R.S. 11:1003 Louisiana School Employees’ Retirement System (LSERS)
       R.S. 11:1331 Louisiana State Police Retirement System (LSPRS)
       R.S. 11:1378 Non-contributory Judicial Retirement Plan beginning after December 30, 1980
       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 Employees’ Retirement System of City of Baton Rouge and Parish of East Baton Rouge
       R.S. 11:1735 Employees’ Retirement System of City of Shreveport
       R.S. 11:1905 Parochial Employees’ Retirement System of Louisiana
       R.S. 11:2033 Registrars 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. 11:3014 City of Alexandria Employees’ Retirement System
       R.S. 11:3205 Firemen’s Pension and Relief Fund for the City of Bossier City
       R.S. 11:3292.1 Firemen’s Pension and Relief Fund for the City of Lafayette
       R.S. 11:3389 Firefighters’ Pension and Relief Fund in the City 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 the City of Alexandria
       R.S. 11:3568 Policemen’s Pension and Relief Fund for the City of Bossier City
       R.S. 11:3608 Policemen’s Pension and Relief Fund for the City of Lafayette
       R.S. 11:3658 Police Pension Fund for the Police Department of the City of New Orleans
       R.S. 11:3823 Employees’ Retirement System of the Sewerage and Water Board of the City of New Orleans
       R.S. 11:3823 Employees’ Retirement System of the City of New Orleans
      

18. 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. For residents, these amounts must be reported on IT-540, Schedule E, Line 2, and will be added to the taxpayer’s Louisiana adjusted gross income. On the IT-540B, it will be reported on the Nonresident and Part-Year Resident Worksheet. 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. For resident, these amounts are deducted on IT-540, Schedule E, Line 4, using the code 01E. On the IT-540B, it will be deducted on the Nonresident and Part-Year Resident Worksheet.

19. What is the mailing address for individual income tax returns?

    Individual income tax returns submitted with payments should be mailed to:

    Louisiana Department of Revenue
    P.O. Box 3550
    Baton Rouge, La 70821-3550

    Individual income tax returns submitted without payments should be mailed to:

    Louisiana Department of Revenue
    P.O. Box 3440
    Baton Rouge, La 70821-3440

20. 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 Where's My Refund, which is available anytime, day or night. 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.

21. I filed my individual income tax electronically and selected to have my refund deposited directly into my bank account. It has been over 45 days 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:

    1. 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.
    2. 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 (855) 307-3893 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.
    3. 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.
    2. 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.
    3. You entered the correct bank routing and account number, but did not receive a refund deposit.
       1. 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 60 days of the tax return’s processing.
       2. 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 (855) 307-3893 or by email at PersonalIncomeTaxInquiries@la.gov.

22. Does the purchase or lease of a band instrument for students who attend a private school, or who attend a public school, or who are home-schooled qualify as an eligible expense for the purposes of the school expense deduction?

    No. The statutes provide that the tax deduction is limited to expenses for: school uniforms, tuition, fees, textbooks, curricula, instructional materials, and educational supplies. A band instrument does not fall into any of the categories listed above.

23. I pay child support for my children, and my ex-spouse pays their tuition and fees at a private school. I claim the children as dependents on my return because of the terms of the divorce decree. Am I able to take the tax deduction for elementary and secondary education even though I do not directly pay the tuition and fees?

    No. The statute provides that the deduction is allowed for the taxpayer who actually pays the tuition and fees. Since you do not directly pay these expenses, you are not eligible for the deduction.

24. I receive child support for my children, and some of it is used to pay their tuition and fees at a private school. I am unable to claim the children as dependents on my return because of the terms of the divorce decree. However, since I do pay the tuition, fees, and other expenses, am I able to take the deduction for elementary and secondary education?

    No. The statute provides that the deduction is allowed for the taxpayer who claims the dependent on their current year’s tax return or claims the dependent on their prior year’s tax return. Since you are unable to claim the children as dependents, you are not eligible for the deduction.

25. The school that my child attends requires that a certain style and color of shoe must be worn. Would the purchase of these shoes qualify as an eligible expense for the school expense deduction?

    Some schools require that students must wear a particular type of outfit or uniform. If the school requires that the outfit worn by its students must also include certain types of shoes and socks, the shoes and socks are part of the dress requirements for that school’s uniforms and is an eligible expense for the tax deduction.

26. Is the school expense deduction allowed for children who attend pre-kindergarten?

    The Board of Elementary and Secondary Education defines elementary and secondary education as grades kindergarten through 12th grade. Expenses incurred for children who attend pre-kindergarten are not eligible for the tax deduction.

27. Before my child can begin school, the school requires that I provide her immunization records, including the dates when she received required immunizations and booster shots. Are doctor's visits and immunization shots eligible expenses to include for the school expense deduction?

    Although schools may require a copy of immunization records to comply with state health requirements, the statutes that govern the tax deduction limits eligible expenses to: school uniforms, tuition, fees, textbooks, curricula, instructional materials, and educational supplies. Doctor’s visits, immunization shots, physical examinations required before participation in sports, and the like, do not fall into any of the three categories allowed for eligible expenses.

28. The school that my child attends recommends that he participate in an afterschool tutoring program to help him advance to the next grade level. Is this expense allowed for the school expense deduction?

    No. The fees paid for attending a tutoring program is not an eligible expense.

29. By state law, my child is allowed to attend school until he is age 21 because he is a special needs student. Does the school expense deduction phase out at a particular age?

    No. The tax deduction is not determined by the age of a student, but rather if a student is enrolled in either a private school, a public school, or home-schooled from kindergarten through the 12th grade. Since your child is still likely to be designated to a particular grade level, regardless of age, the expenses incurred for school uniforms, tuition, fees, textbooks, instructional materials, and educational supplies are still eligible expenses.

30. Can all school related fees paid for my child be included as part of the school expense deduction?

    Not all school related fees qualify as an eligible expense as part of the tax deduction. Fees related to extracurricular activities should not be included as part of the tax deduction. This would include, but not limited to, fees for meal plans, field trips, athletics, band uniforms, band recitals, academic clubs, and school trips, such as senior trips or trips to reward students who excel in certain disciplines. Registration fees, book fees, and fees that are incurred as required by certain classes, such as chemistry, home economics, and computer labs are eligible expenses.

31. Can I file my Louisiana return on the department’s website?

    Yes, you can file using Louisiana File Online, LDR’s free web application if you have filed an individual income tax return with LDR for the 2004 tax year or later. 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.

32. Can I amend my Louisiana return on the department’s website?

    Yes, you can file using Louisiana File Online, LDR’s free web application if you have filed an individual income tax return with LDR for the 2004 tax year or later. 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.

33. Can I amend my Louisiana return on the department’s website if I filed my original return on paper?

    Yes, you can file using Louisiana File Online, LDR’s free web application if you have filed an individual income tax return with LDR for the 2004 tax year or later. 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.

34. Is there a deadline to request an extension to file a Louisiana Individual income Tax return?

    No. 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. (Answer revised January 10, 2023).

35. Is a nonresident professional athlete required to file an extension electronically?

    No. 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. (Answer revised January 10, 2023).

36. I am a resident professional athlete. Does the electronic filing mandate for professional athletes apply to me?

    Yes. The Department of Revenue has adopted Rule LAC 61:III.1527 to require the electronic filing of all reports and returns related to the Sports Facility Assistance Fund. This rule requires all professional athletes that participate in athletic events within the state of Louisiana to file all tax returns electronically. (Answer revised January 10, 2023)

37. What is the electronic mandate for professional athletes?

    The Department of Revenue has adopted Rule LAC 61:III.1527 to require the electronic filing of all reports and returns related to the Sports Facility Assistance Fund. This rule requires all professional athletes that participate in athletic events within the state of Louisiana to file all tax returns electronically.

    A nonresident individual must file Form IT-540B along with Schedules NRPA-1 and NRPA-2 electronically if he or she is a professional athlete who earned income as a result of services rendered within Louisiana and is required to file a federal individual income tax return. Form IT-540B can be filed electronically through Louisiana File Online or through tax preparation software.

    A resident individual who is a professional athlete is also required to electronically file their Louisiana income tax return, IT-540, reporting all of their income under Rule LAC 61:III.1527. (Answer revised on January 10, 2023.)

38. Where can I get more information concerning income taxes for a nonresident professional athlete?

    Additional information is available on our individual income tax page under the heading "Nonresident Athlete Individual Income Tax" or in publication R-20060, "Tax Responsibilities of Athletes and Entertainers".

39. How can I get a copy of my tax return?

    Taxpayers may request copies of any tax return or other previously filed document by completing a Tax Information Disclosure Authorization, Form R-7004. Instructions for the form can be found here.

    As of July 17, 2015, the research fee for copies of tax returns authorized by R.S. 47:1507 are as follows:

    • $15.00 for a copy of any tax return or other document for each year or tax period requested, regardless of whether the requested return or document is located.
    • $25.00 for each certified copy of any return or other document for each year or tax period requested, regardless of whether the requested return or document is located.

    All research fees for copies must be paid when you submit the Tax Information Disclosure Authorization, Form R-7004. Payments can be by check or money order made payable to the Louisiana Department of Revenue. Cash cannot be accepted.

40. How does Louisiana handle the adjustment made under IRC Section 280C?

    Internal Revenue Code Section 280C requires a taxpayer who elects to claim certain credits that are based on an expense to reduce the federal deduction for the expense by the dollar amount of the credit claimed. Under R.S. 47:293(9)(ix) Louisiana allows the deduction of any expenses disallowed by IRC Section 280C in calculating Louisiana taxable income for an individual. Therefore the amount of the expense disallowed under IRC Section 280C can be deducted in calculating taxable income for Louisiana.

    For a resident taxpayer, this adjustment would be done on Schedule E, line 5B of Form IT-540. For a nonresident or part-year resident taxpayer, this adjustment would be done on the Nonresident and Part-year Resident Worksheet of Form IT-540B.

41. How can I make a payment with my extension request?

    If you need to make a payment, you must:

    1. Mail in a check or money order with the extension payment voucher, Form R-2868V;
    2. Make a payment using either a bank account or a credit card through LDR’s Individual Income Online Tax Filing application; or
    3. Make the payment electronically through tax preparation software that supports this option.

    Please do not use Form R-540V, Individual Income Tax Electronic Filing Payment Voucher, to submit an extension payment. Form R-540V is to be used only by tax filers that have filed their tax returns through electronic filing and need to make a payment.

    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. (Answer revised January 10, 2023)

42. This is my first time filing a tax return. Can I receive my refund via direct deposit?

    The Department has responded to increasing occurrences of tax fraud by implementing enhanced security measures to protect Louisiana taxpayers. This means that if this is your first time filing a tax return, you cannot receive a direct deposit of your refund. Your refund will be sent by paper check. The expected processing time for returns filed electronically is up to 4 weeks. For paper returns, taxpayers should expect to wait as long as 8 weeks.

43. I received a corrected W-2. What should I do?

    If you received a Form W-2c from your employer, you may have to file an amended return with Louisiana if you meet one of the following conditions:

    1. You filed an amended federal individual income tax return, Form 1040X; or
    2. The state wages or income tax withheld was changed on the Form W-2c.

44. I have received a document from an online retailer labeled “IMPORTANT TAX DOCUMENT ENCLOSED”. Must I include this information on my income tax return?

    Yes. Louisiana Revised Statute 47:309.1 requires all remote retailers who made sales into Louisiana to provide their Louisiana customers with an annual notification of purchases made during the preceding calendar year by January 31st each year. The notification should be delivered by first class or certified mail but can be sent electronically if the Louisiana purchaser has authorized the remote retailer to do so. If Louisiana sales tax was not collected on the purchases listed on the notification, and under Revised Statute 47:302(K), use tax would be due on these purchases, you can report and pay your use tax liability on the individual income tax return (IT-540 or IT-540B) or the Consumer Use Tax Return (R-1035). All purchases of tangible personal property and certain services are subject to Louisiana sales/use tax unless specifically exempted.

45. I have received an email from an online retailer saying my annual statement is available online. What is this annual statement?

    Louisiana Revised Statute 47:309.1 requires all remote retailers who made sales into Louisiana to provide their Louisiana customers with an annual notice of purchases made during the preceding calendar year. The notice may be delivered by first class or certified mail. The notice may also be sent electronically if the Louisiana purchaser has authorized the remote retailer to do so. The remote retailer must send this notice by January 31 each year. If Louisiana sales tax was not collected on the purchases listed on the notification, and under Revised Statute 47:302(K), use tax would be due on these purchases, you can report and pay your use tax liability on the individual income tax return (IT-540 or IT-540B) or the Consumer Use Tax Return (R-1035). All purchases of tangible personal property and certain services are subject to Louisiana sales/use tax unless specifically exempted.

46. I do not live in Louisiana. How do I obtain a refund for taxes withheld from gambling winnings in Louisiana?

    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.

    You must file Form IT-540B, Nonresident and Part-year Resident Return, to report your winnings and withholdings to Louisiana. To obtain a copy of the return, visit LDR’s Forms page or call (888) 829-3071 and select option 6.

47. What changes was made to Form IT-540B-NRA for tax year 2021?

    Form IT-540B-NRA, Louisiana Nonresident Professional Athlete Individual Income Tax Return, has been discontinued. All nonresident and part-year resident individuals must file Schedules NRPA-1 and NRPA-2 along with Form IT-540B electronically if he or she is a professional athlete who earned income as a result of services rendered within Louisiana and is required to file a federal individual income tax return. (New question & answer posted on January 4, 2022.)

48. What are the changes made with the passage of the Constitutional Amendment #2 on November 13, 2021, by voters to Individual Income Tax?

    With the passage of Constitutional Amendment #2, the provisions of Act 395 of the 2021 Regular Session of the Louisiana Legislature became effective. Effective for income tax periods beginning on or after January 1, 2022, Act 395 repealed the federal income tax deduction and limits Louisiana’s Excess Federal Itemized Personal Deductions to medical expenses in exchange for reduced tax rates. The rates are available on our individual income tax page under the heading "Determination of Tax".

    The calculation for Louisiana’s Excess Federal Itemized Personal Deductions remains the same, except that medical expenses must be deductible at the federal level and exceed the federal standard deduction for the taxpayer’s filing status. (New question & answer posted on January 4, 2022.)

49. With the new tax rates effective for the 2022 tax year, how do I estimate my income tax liability in order to make estimated payments?

    The instructions posted for the Declaration of Estimated Tax for Individuals has a worksheet that should be used to calculate your estimated tax liability. Form IT-540ESi will be posted on LDR’s website on January 18, 2022. Remember not to reduce your estimated taxable income by your estimated federal income tax liability. (New question & answer posted on January 4, 2022.)

50. I normally receive Form IT-540ES, Estimated Tax Declaration Voucher for Individuals, in March of each year. I did not receive a voucher for 2022, why?

    In order to reduce costs, declarations vouchers are no longer being mailed to individuals who either pay electronically or made payment with the voucher printed through tax preparation software. If a paper version is need, Form IT-540ES can be found on our web site under Tax Forms in the Individual Income tax returns area. (New question & answer posted on January 4, 2022.)

51. The amount I can deduct for Louisiana’s Excess Federal Itemized Personal Deductions changed. Why?

    With the passage of Constitutional Amendment #2, the provisions of Act 395 of the 2021 Regular Session of the Louisiana Legislature became effective. Effective for income tax periods beginning on or after January 1, 2022, Louisiana’s Excess Federal Itemized Personal Deduction is limited to the amount that your federal itemized deduction for medical expenses exceeds your federal standard deduction. (New January 10, 2023).

52. Why isn’t the deduction for Federal income taxes paid available for 2022?

    With the passage of Constitutional Amendment #2, the provisions of Act 395 of the 2021 Regular Session of the Louisiana Legislature became effective. Effective for income tax periods beginning on or after January 1, 2022, the federal income tax deduction has been repealed. (New January 10, 2023).