According to the Louisiana Instructions for Form IT540i:
- Louisiana residents required to file a Federal income tax return must file a Louisiana income tax return reporting all income earned
- A return must be filed to obtain a refund or credit if:
- you overpaid your tax through withholdings, estimated taxes
- you are claiming carried forward credits
- you are claiming a 2023 refundable child care credit or a Louisiana earned income credit
- you are not required to file a federal return but are claiming a refund for Louisiana tax withheld
- Louisiana requires all professional athletes that participate in athletic events within Louisiana to file all tax returns, including extension requests, electronically.
- Military personnel whose home of record is Louisiana, filed a federal income tax return and had Louisiana income tax withheld, must file a return and report all income, regardless of where you were stationed.
You must use the same filing status on your Louisiana return as you did on your federal return.