The Official Website of the Louisiana Department of Revenue
Taxpayers have seven (7) attempts to enter their SSN and previous filing information correctly. If you have failed three (3) logon attempts, please call (225) 219-0102 to assure you are entering the address that matches the address on file with LDR.
Once a taxpayer attempts to enter information that does not match the information on file with LDR - 7 times, the LDR Individual Return Web application will lock the taxpayer out.
The bill is based on information received from the Internal Revenue Service because your federal return was filed with a Louisiana address.
Return the check with Form R-6642 (IT-710), statement of claimant to refund due on behalf of deceased taxpayer, and a copy of the death certificate. Form R-6642 (IT-710) 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:
A new check will be issued in the surviving spouse's name.
Submit a written request providing as much information about the individual who claimed your child together with your child's Social Security Number to:
Returns are due by May 15. If May 15th falls on a Saturday, Sunday, or a legal holiday, the return should be filed no later than the next business day. For example, if May 15 falls on a Saturday, the return is due on Monday, May 17.
If you electronically filed an income tax return, then you can expect that your refund will be issued within 21 business days. If you have submitted a paper income tax return, then the processing time for these returns can take 12-16 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.
If you are not required to file an inco me tax return but have submitted a request for refund of the LA Citizens Property Insurance, then the processing time for these requests can take 8-10 weeks.
Yes. Revised Statute 47:103 allows a taxpayer to make a request for a six-month extension of time to file the individual income tax return. The extension request must be made electronically before the state tax filing due date, which is May 15 for calendar year filers or the 15th day of the 5th month after the close of the fiscal year for fiscal year filers. Extension requests received after the return’s due date will not be honored.
The three options for requesting an extension are as follows:
Please note that the 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. To avoid interest and penalty assessments, the estimated taxes due should be paid before the original due date.
If you file your income tax return and later become aware of any changes you must make to income, deductions, or credits, your 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:
Mail all others to the following address:
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.
If you are expecting a refund check, please wait two weeks before reporting it to the Department. If after two weeks you have not received the refund, you can report that your refund was not received by:
1. Email through our Contact Us webpage, or 2. Mail a completed Form R-6500, Initial taxpayer inquiry regarding refund, to:
Yes. Without your return and W-2 form, the Department will not know how much tax credit to give you.
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.
A tax return is needed to document the withholding and tax liability.
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.
To use the Louisiana File Online application, you must have filed an individual income tax return with the state of Louisiana for the 2004 tax year or later.
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.”
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.
Louisiana exempts interest and dividends earned on federal obligations and obligations from the State of Louisiana and its political subdivisions and municipalities.
Individual Income Tax Returns That Include Payments should be mailed to the following address:
All other Individual Income Tax Returns should be mailed to the following address:
Taxpayers can check the status of their individual income tax refunds using the LDR Louisiana File Online Application, which is available anytime, day or night. 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. 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.
Refund should be issued in 8-10 business days for income tax returns that were filed electronically. Refunds for paper income tax returns mailed to LDR can take 12-16 weeks to process. However, if the income tax return is randomly selected for review, the refund may be delayed. Taxpayer’s whose refund is being reviewed should be notified of the delay.
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:
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.
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.
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.
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.
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.
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.
No. The fees paid for attending a tutoring program is not an eligible expense.
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.
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.
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.
Yes, all extension requests must be electronically made on or before the return’s due date. The return’s due date is May 15th for calendar year filers, and the 15th day of the fifth month following the close of the taxable year for fiscal year filers. Extension requests received after the return’s due date or on paper will not be honored.
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, including extension requests electronically.
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, including extension requests electronically.
A nonresident individual must file Form IT-540B-NRA 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-NRA 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.
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".
You may contact the department at 225-219-0102 to request a copy of any returns on file. You may also make your request by email through our Contact Us webpage.Fill out the required fields and submit your request. Be sure to include which tax years you need. Finally, you can submit your request in writing. Please provide your complete name, address, social security number, a contact phone number, and the tax years you need. Written request should be mailed to PO Box 201, Baton Rouge, LA 70821.
If you wish to authorize your tax preparer or someone else to receive copies of your tax returns, you must complete a Tax Information Disclosure Authorization, Form R-7004.This form authorizes the one-time release of information to the appointee you list on the form. Instructions for the form can be found here.
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.
If you need to make a payment, you must submit an extension request electronically and:
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.
Yes. The Department of Revenue has adopted Rule LAC 61:III.2501 to require the electronic filing of a request for an extension to file an individual income tax return starting with the 2012 individual income tax return. Beginning with returns due on or after May 15, 2013, individuals needing additional time to file their income tax returns must electronically request an extension of time to file on or before the return due date. 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.
The Department of Revenue has adopted Rule LAC 61:III.2501 to require the electronic filing of a request for an extension to file an individual income tax return starting with the 2012 individual income tax return. A taxpayer without internet access can request an extension electronically via LDR’s IVR phone system by calling 225-922-3270 or 888-829-3071. For an extension request, select option #3, then select option #1. Taxpayers will need the social security number of the primary account holder to request the extension. Taxpayers seeking a waiver of the electronic filing of an extension due to a hardship can request a waiver by calling the Special Programs Division at 225-219-2200.
No. The Department of Revenue has adopted Rule LAC 61:III.2501 to require the electronic filing of a request for an extension to file an individual income tax return starting with the 2012 individual income tax return. This electronic mandate does not apply to any payments that need to be made when request an extension. Beginning with returns due on or after May 15, 2013, individuals needing additional time to file their income tax returns must electronically request an extension of time to file on or before the return due date
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