Frequently Asked Questions
Am I allowed to amend my Louisiana tax return if it would result in a state income tax savings?
Yes—if you determine that your state income tax would be reduced if you amend both your state and federal income tax returns in accordance with the provisions of the Federal Housing and Economic Recovery Act of 2008, you may amend your state tax return. However, if you choose to file one amended return with the state of Louisiana, you must file amended returns for all periods for which you filed an amended return with the IRS. You can not amend only selected periods where it is to your tax advantage to do so.
For amended returns that are required to correct other items of income and expense, the starting point to determine the correct Louisiana individual income tax will be the federal and state income tax returns that were computed and filed under federal and state law as they existed before the enactment of the Federal Housing and Economic Recovery Act of 2008.