According to the Louisiana Instructions for Form IT40i, if you are a Louisiana resident and are required to file a Federal income tax return, you must file a Louisiana income tax return reporting all income earned for that tax year.
You must file a return to obtain a refund or credit if you overpaid your tax through withholding, declaration of estimated tax, credit carried forward, or by claiming a 2017 refundable child care credit, or a Louisiana earned income credit.
If you are not required to file a federal return but had Louisiana income tax withheld in the tax year, you must file a return to claim a refund of the amount withheld.
Louisiana Administrative Code (LAC) 61:III.1527 requires all professional athletes that participate in athletic events within Louisiana to file all tax returns, including extension requests, electronically.
If you are military personnel whose home of record is Louisiana and you filed a federal income tax return and you had Louisiana income tax withheld, you must file a return and report all of your income, regardless of where you were stationed.
Within the program, You must use the same filing status on your Louisiana return as you did on your federal return.
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