Louisiana State Income taxes can be prepared and e-filed with Federal Income Tax returns for the Individual using Tax2efile. A resident, who lived in Louisiana during the entire taxable year and spent a total of 6 months or more during the taxable year will need a W-2 Form to file the tax Forms. The filer is still considered a full-year resident if they moved out of Louisiana or moved back after a temporary absence. Form IT-540 needs to be filed, on or before May 15 of the tax year. However, a revised Statute 47:103 allows the filer to file the extension (Form R-2868), the due date will be extended up to October 15 of the tax year. If the due date falls on a Saturday, Sunday, or legal holiday, the due date is moved to the next business day.
Note : The extension request must be made before the state tax filing due date (May 15).
PART-YEAR RESIDENT:
A part-year resident who changed their residence from or to Louisiana during the taxable year is considered a part-year resident for tax purposes in the state of Louisiana. A part-year resident's income during their period of residency and their source income during that period of residency are subjected to Louisiana state income tax. The filer qualified as a Louisiana resident living aboard for part of the year must also adhere to these rules.
NON-RESIDENT:
A non-resident is anyone who is required to file taxes with the state of Louisiana and has their permanent home outside Louisiana all year, these individuals must file Form IT-540B if the taxpayer earned enough taxable income from Illinois sources to have a tax liability. If the filer is a non-resident and their only income in Louisiana is from one or more partnerships, S corporations, or trusts that withheld enough Louisiana Income Tax to pay their liability, they are not required to file a Form IT-540B.
Note : Non-resident and part-year resident taxpayers use the 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.