According to Louisiana Revenue Information Bulletin No. 10-005, "The Military Spouses Residency Relief Act (the Act), which amends the Service members Civil Relief Act, was signed into law as Public law No. 111-97 on November 11, 2009. The Act...prohibits a servicemember’s spouse from losing or acquiring a residence or domicile for purposes of income taxation because of being absent or present in any tax jurisdiction of the United States solely to be with the servicemember in compliance with the servicemember’s military orders.......Wages, interest, and dividends earned within Louisiana by the spouse of a service member will be considered exempt from Louisiana income tax if:
- The service member is present in Louisiana in compliance with the servicemember’s military orders;
- The spouse is not a resident or domiciliary of Louisiana
- The spouse is present in Louisiana solely to be with the service member."
To claim tax-exempt from Louisiana withholdings:
For your wages to be exempt from Louisiana income taxes:
- your spouse must be a member of the armed forces stationed in Louisiana in compliance with military orders
- you are here in Louisiana solely to be with your spouse
- you and your spouse maintain your domicile in another state.
File Form R1307 L-4E with your employer. The form must be completed for each year you are eligible and for each employer.
Program Entry
- State Section
- Edit Nonresident Louisiana Return
- Income Subject to Tax
- Wages that qualify for the Military Spouses Residency Relief Act - Enter the spouse's Louisiana income from the W-2 were taxes were withheld.
- Select "Continue" to save
Military Spouse income may be taxable on your state return where you file as a resident.