Frequently Asked Questions
Who is a taxpayer required to file a Louisiana income tax return?
-Louisiana resident individuals who are required to file a federal income tax return are required to file a Louisiana income tax return.
-Nonresident individuals who earn net income from property located in La., from services rendered in La., from business transacted in La., or from sources within La. are required to file a Louisiana income tax return.
-Corporations subject to taxation pursuant to Title 47, Subtitle II, Chapter 1 are required to file a Louisiana corporation income tax return.
-Fiduciaries, such as trusts and estates, subject to taxation pursuant to LA R.S. 47:300.1, et seq. who have net income of $2,500 or more, has gross income of $6,000 or more, regardless of the amount of net income or who have beneficiary of the fiduciary who is a nonresident of Louisiana are required to file a Louisiana fiduciary income tax return.