What are Louisiana's Filing Requirements?

According to the Louisiana Instructions for Form IT40i:

1. Louisiana residents required to file a Federal income tax return must file a Louisiana income tax return reporting all income earned
2. 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 2022 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
3. Louisiana requires all professional athletes that participate in athletic events within Louisiana to file all tax returns, including extension requests, electronically.
4. 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. 

Additional Information

• Same Sex Couples State Filing
• Is my military income taxable to Louisiana?
• How do I deduct the military spouse's income on the Louisiana return?
• What is my residency status for Louisiana?