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Louisiana

If you are a resident of Louisiana, you are required to file Form IT-540. This also states that even if you worked in another state, you are subjected to be taxed by the state of Louisiana on that income. If you have any questions, you may access the guidelines at the following link: Click here

PART-YEAR RESIDENT:

If you have any type of income from the state of Louisiana, you are required to file Form IT-540B. This states any type of income that you won at a casino and/or gambling, you are subjected to be taxed by Louisiana on that income. Any type of income from any source within Louisiana, you will also be taxed on. If you have any questions, you may access the guidelines at the following link: Click here

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.

Website for Louisiana: Click here

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.