Filing a State Tax Return

Graphic: Red and blue shield sign with 'STATE TAX' in white letters.

What is a State Tax Return? 

If you work or invest in a state that has an income tax, it’s likely that you must file a state tax return. This is a separate document to your federal tax return.


States are independent from one another in their taxing authority, and all state tax forms differ in some respects.The information below relates to state income tax for Louisiana. If you live and work in another state, the information below does not apply. 

Louisiana State Taxes 

The deadline to file a Louisiana state tax return is May 15, 2026 

Do I need to file a Louisiana state tax return?

If you worked, received income, or had Louisiana-source income, you may need to file a Louisiana state tax return, even if you are a nonresident alien for federal tax purposes.

IMPORTANT: State taxes are separate from federal taxes, and each state sets its own rules. Louisiana has it's own rules for determining residency. 

How Louisiana determines residency

Louisiana determines tax residency based on where you lived, not on visa type or federal tax status.

According to the Louisiana Department of Revenue, taxpayers fall into one of three categories:

 1) Louisiana Resident 

You are considered a Louisiana resident if the following apply:

  • You lived in Louisiana during the year
  • Louisiana was your main home or domicile
  • You were in Louisiana for 183 days or more
  • You moved to Louisiana with the intent to stay (school, employment, research, etc.

This applies even if:

  • You are on F-1, J-1, H-1B, or another temporary visa.
  • You are a nonresident alien for federal tax purposes

Residents file:
Form IT-540 (reports all income)

2) Louisiana Part- Year Resident

You are a part-year resident if the following apply: 

  • You moved into Louisiana during the year
  • You moved out of Louisiana during the year 

This applies regardless of federal tax status (resident alien vs. nonresident alien). Louisiana does not tax income earned outside Louisiana before moving in or after moving out.

Part-year residents file:
Form IT-540B 

3) Louisiana Nonresident

You are a nonresident if: 

  • You did not live in Louisiana, and
  • You earned Louisiana-source income (e.g., short-term work, honoraria, consulting, or a prize/fellowship from a Louisiana institution like Tulane)

Nonresidents file:
Form IT-540B (reports Louisiana-source income only)

Reminder: 

Louisiana tax residency is not based on visa type or federal tax status. You can be a nonresident alien for U.S. federal tax purposes AND a resident for Louisiana state tax purposes

Resources:

Louisiana Individual Income Tax information:
https://revenue.louisiana.gov/individuals/general-resources/individual-…

Form IT-540B instructions (Part-Year & Nonresident):
https://dam.ldr.la.gov/taxforms/IT540Bi%282024%29D10.pdf

 

This information is for general guidance only. Students and scholars are responsible for determining their own tax filing obligations.