Filing your Louisiana tax return for 2015 may feel overwhelming, especially if you're unsure where to start. Whether you're an individual, a sole proprietor, or a small business owner, understanding the proper process can save you time, reduce errors, and help you avoid unnecessary penalties. This step-by-step guide is designed to walk you through the process clearly and straightforwardly, ensuring you meet all state and individual income tax obligations accurately.

This guide is tailored for individuals who lived in Louisiana in 2015, earned income within the state, or need to claim a refund for taxes paid. It also supports nonresidents and part-year residents who earned income from Louisiana sources that year. Filing with the correct Louisiana tax forms, choosing the proper form based on your residency status, and submitting your return before the deadline are essential to ensure your income tax return is processed correctly.

All information in this article is sourced directly from the Louisiana Department of Revenue, ensuring you receive accurate and up-to-date guidance for the 2015 tax year. You’ll find links to official instructions, access to downloadable forms, and practical tips to simplify the process. Whether you're filing electronically or by mail, this guide will help you confidently navigate the Louisiana state tax filing process.

Overview of Louisiana Income Tax Filing Requirements

Understanding whether you must file a Louisiana tax return for 2015 depends on your residency status, income level, and source of earnings. The state requires individuals to file if they were full-year residents, part-year residents, or nonresidents who earned income within Louisiana. If you lived in Louisiana for any portion of 2015 or received Louisiana-based income, you may be obligated to file using the appropriate form.

Who Must File a 2015 Louisiana Tax Return

You are required to file a Louisiana tax return for the 2015 tax year if you meet any of the following conditions:

  • You were a Louisiana resident who was required to file a federal income tax return
  • You were a part-year resident who earned income while living in Louisiana
  • You were a nonresident with Louisiana source income
  • You had Louisiana taxes withheld and want to claim a refund
  • You wish to claim the Louisiana tax credits you are eligible for

Filing Thresholds and Income Criteria

Your filing requirement also depends on your federal filing status and adjusted gross income (AGI). Louisiana generally follows federal rules to determine thresholds but uses state-specific forms for reporting. For example, a single filer who earned more than the standard deduction plus exemption must file. Married couples filing jointly or separately, heads of household, and dependents have different thresholds based on income and filing status.

Key Differences Between State and Federal Rules

Although Louisiana begins with your federal AGI, several state-specific additions and subtractions affect your Louisiana individual income tax. For example:

  • Louisiana allows a deduction for federal income tax paid
  • Some credits and deductions available on federal returns are not valid for Louisiana
  • Louisiana has its own set of refundable and nonrefundable tax credits
  • The state offers special forms for certain filers, such as military personnel or professional athletes

Knowing whether you need to file and understanding these differences ensures that your income tax return is complete and accurate.

Which Louisiana Tax Forms to Use for 2015

Filing the correct Louisiana tax forms for the 2015 tax year is essential to avoid delays, rejections, or incorrect calculations. The Louisiana Department of Revenue provides several forms, depending on your residency status, income sources, and whether you claim specific credits or deductions.

Main Tax Return Forms

Below is a list of the primary forms for income tax returns in Louisiana for 2015:

  • Form IT-540—For full-year residents of Louisiana
  • Form IT-540B – For nonresidents and part-year residents with Louisiana income
  • Form IT-540B-NRA – For nonresident professional athletes
  • Form R-6922 – Partnership Composite Return, used for filing on behalf of nonresident partners
  • Form R-1035 – Consumer Use Tax Return, for reporting use tax on out-of-state purchases

Selecting the correct form ensures you report your taxes according to your status and avoid issues with your income tax return.

Supporting Schedules and Worksheets

Depending on your situation, you may need to complete additional schedules or worksheets to accompany your main form:

  • Schedule D – Donations
  • Schedule E – Adjustments to income (such as military pay exclusions or business deductions)
  • Schedule F – Refundable tax credits
  • Schedule G – Nonrefundable tax credits
  • Schedule H – Modified federal income tax deduction
  • NPR Worksheet – For nonresidents and part-year residents
  • R-210R/R-210NR – Underpayment penalty calculation for residents and nonresidents
  • R-10610 – Schedule of Ad Valorem Tax Credits

These forms and schedules help calculate your final tax liability, apply any credits, and report special adjustments.

Where to Access Official Forms and Instructions

All official Louisiana tax forms for 2015 can be downloaded directly from the Louisiana Department of Revenue website. Each form includes detailed instructions on how to complete and file it correctly. You can also use the Louisiana File Online service to e-file eligible returns and avoid common paperwork errors.

Accessing the correct forms and supporting documentation is the first step toward filing an accurate and complete individual income tax return.

Step-by-Step Instructions for Filling Out Your Return

Filing your 2015 Louisiana income tax return starts with selecting the correct form and gathering essential information. Accuracy is key, whether you’re filing as a full-year or part-year resident. Below is a step-by-step breakdown for completing Form IT-540, the most common return for full-year residents.

1. Enter Personal and Filing Information

  • Full legal name, Social Security Number (SSN), and mailing address
  • If filing jointly, include spouse’s information
  • Select your filing status (must match your federal return)
  • Add names and SSNs of dependent children or relatives
  • Provide a daytime phone number for correspondence

2. Report Income and Adjustments

  • Enter your Federal Adjusted Gross Income (Line 7 of IT-540)
  • Make adjustments listed on Schedule E, such as exempt military pay or business deductions
  • Calculate your Louisiana adjusted gross income.

3. Claim Deductions and Exemptions

  • Choose standard deduction or itemized deductions (Lines 10A–10D)
  • Use Schedule H to calculate your federal income tax deduction
  • List exemptions for yourself, spouse, and dependents (Lines 11A–11D)

4. Calculate Tax

  • Subtract deductions and exemptions from your adjusted gross income
  • Use the tax table in the instructions to compute your tax liability
  • Enter the amount on Line 13

5. Apply Credits and Prepayments

Use Schedule F and Schedule G to list your tax credits and prepayments:

  • Nonrefundable credits (e.g., education credit, solar energy credit)
  • Refundable credits (e.g., inventory tax credit, alternative fuel credit)
  • Taxes paid through withholding (Line 25)
  • Estimated payments or taxes paid with extension requests (Lines 27–28)

6. Finalize and Review Return

  • Add all payments and credits (Line 29)
  • Determine if you are due a refund or owe a balance
    • Overpayment: Complete donation options on Schedule D and request a refund via direct deposit or paper check
    • Balance owing: Calculate applicable interest or penalties and submit payment

7. Sign and Submit

  • Sign and date the return (both spouses if filing jointly)
  • Add paid preparer’s details if applicable
  • Double-check all pages and attachments
  • Keep copies for your records

Completing your Louisiana tax return is the first step to avoiding delays or penalties. Consult the Louisiana Department of Revenue instructions for updates, especially if your income, credits, or deductions are complex.

Special Filing Instructions for Small Business Owners and Sole Proprietors

If you operated a business in 2015 as a sole proprietor or small business owner, your tax return for Louisiana must include additional details. These instructions explain how to report business income and claim Louisiana-specific credits or adjustments.

Reporting Business Income

  • Report all business income and expenses on Schedule C of your federal return.
  • The net profit or loss from Schedule C flows into your Federal Adjusted Gross Income, which forms the starting point for your Louisiana tax return.
  • Be sure to include all earnings from self-employment, freelance contracts, and sole proprietorship activities conducted within the state.

Adjustments for Louisiana

The Louisiana Department of Revenue may treat some business income or deductions differently.

  • Use Schedule E to report:
    • Income that is exempt at the state level (e.g., certain retirement income or property transactions)
    • Additional deductions allowed by Louisiana but not by the IRS
  • Adjustments may include taxes paid on self-employment earnings or depreciation on specific property

Applicable Business Credits

Louisiana offers several tax credits that may benefit small businesses:

  • Inventory Tax Credit—For businesses that paid property taxes on inventory
  • Ad Valorem Natural Gas Credit – For taxes paid on natural gas used in manufacturing
  • Education and Employment Credits—For hiring eligible employees or supporting education initiatives
  • Use Schedule F and Schedule G to apply refundable and nonrefundable business credits
  • Form R-10610 helps calculate ad valorem and inventory-related credits

Carefully following these steps ensures your income tax return reflects accurate business information and maximizes your allowable credits. Always refer to the official Louisiana Department instructions for rules or documentation requirements changes.

How to File: Electronic vs. Paper Options

Louisiana offers two primary methods for submitting your 2015 income tax return: electronic filing and traditional paper submission. Choosing the best method depends on your personal preferences, access to digital tools, and the complexity of your tax return.

Electronic Filing (e-File)

The Louisiana Department of Revenue encourages individuals to use its Louisiana File Online service at revenue.louisiana.gov/fileonline. This secure service is available to all filers, including business owners and self-employed individuals.

Benefits of electronic filing include:

  • You can expect faster refund processing—usually within 60 days of filing electronically.

  • Built-in validation and accuracy checks reduce the chance of errors on your income tax return.

  • You'll receive immediate confirmation that the Louisiana Department of Revenue has received your tax return.

  • Electronic filing allows you to schedule tax payments, including balances due.

  • The process is entirely paperless, making it more environmentally friendly and easier to manage.

To e-file, you'll need:

  • The appropriate 2015 Louisiana tax form is Form IT-540 for full-year residents or Form IT-540B for part-year residents and nonresidents.

  • All necessary income documentation, including W-2s, 1099s, and other year-end tax forms.

  • Any completed schedules and worksheets that apply to your deductions, adjustments, or tax credits.

  • A copy of your 2015 federal return serves as the starting point for your Louisiana individual income tax return.

Paper Filing

Paper returns are still accepted but typically take 12–16 weeks to process. This option is best for those who prefer traditional filing methods or cannot access reliable internet.

Tips for paper filing:

  • Use black ink and print clearly
  • Do not staple pages; use paper clips
  • Submit all four pages of your form, even if some are blank
  • Attach W-2s, 1099s, and all relevant schedules
  • Double-check your math and signatures

Mailing Addresses Based on Return Type

  • If you are submitting your return with payment:
    • Mail to:
      Louisiana Department of Revenue
      P.O. Box 3550,
      Baton Rouge, LA 70821-3550
  • If you are submitting your return without payment or requesting a refund:
    • Mail to:
      Louisiana Department of Revenue
      P.O. Box 3440,
      Baton Rouge, LA 70821-3440

Filing electronically through the official Louisiana Department service is the quickest and most efficient option, but paper filing remains a valid alternative. Choose the best method, and ensure all required forms and documents are submitted by the deadline.

Making a Payment to the Louisiana Department of Revenue

If your 2015 Louisiana income tax return shows that you owe taxes, you must pay the Louisiana Department of Revenue by May 15, 2016, by the original deadline. Even if you requested a filing extension, payment was due on time to avoid interest and penalties. Below are the approved payment methods, fees, and important considerations.

Online Payment Options

Electronic payments are the most convenient and secure method. You can pay online using the Louisiana File Online service at revenue.louisiana.gov/fileonline. Accepted methods include:

  • Electronic Funds Transfer (EFT): Direct debit from your bank account
  • Credit or Debit Card: Visa, MasterCard, Discover, or American Express (service fees apply)
  • Electronic Check: Requires your bank routing and account numbers

Online payments are typically processed faster, which reduces the risk of late taxes being paid.

Paying by Check or Money Order

If you choose to pay by mail:

  • Make the check or money order payable to "Louisiana Department of Revenue."
  • Write your Social Security Number and “2015 IT-540” in the memo line
  • Include your payment with your paper tax return, if applicable
  • Do not send cash

This method is slower and increases the risk of late penalties if your payment is delayed in transit.

Installment Agreements

You may apply for an installment plan if you cannot pay your full balance immediately.

  • Complete Form R-19026 (Installment Request)
  • Pay a $105 setup fee
  • Interest and penalties will continue to accrue until your balance is fully paid
  • Submit the form and your first payment to the agency by mail

Installment plans are available for individuals and small businesses who demonstrate financial hardship.

Late Payment Penalties and Interest

Penalties and interest apply if taxes are not paid by May 15, 2016:

  • Interest: Accrues monthly on unpaid taxes, starting from the due date
  • Late Payment Penalty: 0.5% of the unpaid taxes per month, up to 25%
  • Late Filing Penalty: 5% per month on returns filed after the deadline, also capped at 25%
  • Underpayment Penalty: May apply if your 2015 estimated taxes paid were insufficient

Paying on time and in full—electronically or by mail—is the best way to avoid unnecessary fees and preserve your refund eligibility, if applicable.

How to Track Refund Status or Check If You Owe

Once your 2015 Louisiana income tax return is submitted, you can track the status of your refund or confirm whether you have a remaining tax balance. The Louisiana Department of Revenue provides several tools to help individuals and business filers stay informed about their accounts.

Tracking Your Refund

If you’re expecting a refund, you can check its status online or by phone.

Online:

Phone:

  • Call the automated refund inquiry system at 1-888-829-3071

Estimated processing times:

  • E-filed returns with direct deposit: Approximately 60 days
  • Paper returns: Up to 12–16 weeks

Processing may take longer during peak filing season or if your return requires additional review.

Checking If You Owe Taxes

To find out whether you have unpaid taxes, use one of the following options:

  • Online: Log in to the Louisiana Taxpayer Access Point (LaTAP) at revenue.louisiana.gov/LaTAP
  • Phone: Call the Louisiana Department of Revenue at 1-855-307-3893

Through LaTAP, you can view your balance, review taxes paid, see form history, and set up payments.

Staying informed about your refund or outstanding tax obligations helps you avoid penalties, interest, or collection actions by the state agency. Monitor your account regularly if you’ve submitted paper documents or are on a payment plan.

Final Filing Checklist

Before you submit your 2015 Louisiana income tax return, take a moment to review all documents and ensure everything is complete. A missing form, incorrect figure, or forgotten signature can delay processing or result in penalties from the Louisiana Department of Revenue.

Review Your Completed Return

  • Confirm all four pages of Form IT-540 or IT-540B are included, even if some are blank
  • Check that all required fields are completed with accurate information
  • Ensure your filing status matches your federal return
  • Double-check math, including total income, deductions, and credits

Attach Required Documents

  • W-2s and 1099s that show Louisiana taxes paid
  • All applicable schedules:
    • Schedule D (Donations)
    • Schedule E (Adjustments to Income)
    • Schedule F/G (Tax credits)
    • Schedule H (Federal Tax Deduction)
    • NPR Worksheet (if a nonresident or part-year resident)
  • Supporting records for business income or credits
  • Any other forms mentioned in the instructions

Choose Refund or Payment Method

  • Select your refund option (direct deposit or paper check)
  • If you owe, include payment or follow the installment setup instructions
  • Write SSN and “2015 IT-540” on checks or money orders

Sign and Retain Copies

  • Ensure the return is signed (both spouses if filing jointly)
  • Include paid preparer details if applicable
  • Keep copies of your full tax return and all attachments for at least four years.
  • Store proof of taxes paid, income documentation, and licenses or property statements used to claim credits

A careful review helps ensure your Louisiana state income tax return is processed efficiently and reduces the risk of delays, errors, or audits by the agency. Filing altogether and accurately protects both your time and your refund.

Frequently Asked Questions

What if I missed the filing deadline for May 15, 2016?

If you didn’t file your 2015 Louisiana income tax return by May 15, 2016, submit it immediately to minimize penalties and interest. The Louisiana Department of Revenue charges a 5% monthly late filing penalty, up to 25%, plus interest on unpaid taxes. Although your refund may be reduced or denied, filing late is better than not filing at all, especially if taxes paid were incomplete.

Can I still file my 2015 Louisiana tax return today?

You can still file your 2015 Louisiana tax return, even past the original deadline. Use the correct year’s form, submit all documentation, and be prepared to pay penalties or interest if you owe taxes. If you’re eligible for a refund, note that the IRS and the Louisiana Department of Revenue have time limits. Confirm current rules before filing to ensure your income tax return is accepted.

Do I need to attach a copy of my federal return?

You generally do not need to attach your federal return to your Louisiana income tax return, unless instructed to do so. However, some tax credits or adjustments—like those on Schedule H—require federal figures. Review the 2015 form instructions to confirm whether specific documents are required. The Louisiana Department may request additional information later, especially if there’s a discrepancy in income or taxes paid between returns.

How do I amend my 2015 Louisiana return?

To amend your 2015 Louisiana tax return, complete a corrected Form IT-540 or IT-540B, check the “Amended Return” box, and attach an explanation of changes. Include revised schedules or worksheets, and if you filed an amended federal return, attach a copy of Form 1040X. Submit all documentation by mail to the Louisiana Department of Revenue, and keep records for your individual income or business adjustments.

Can I file jointly if only one spouse lived in Louisiana in 2015?

Yes, you may file jointly in Louisiana if only one spouse was a resident during 2015. Options include filing a joint Louisiana income tax return as full-year residents or filing separately—using Form IT-540 for the resident spouse and Form IT-540B for the nonresident. If both spouses moved during the tax year, file jointly as part-year residents and include the required NPR Worksheet to calculate taxes paid.

What credits were available in 2015 for Louisiana residents?

In 2015, Louisiana residents could claim various tax credits, including the Solar Energy Systems Credit, Education Credit, Inventory Tax Credit, and Ad Valorem Natural Gas Credit. Refundable credits were entered on Schedule F, while nonrefundable ones went on Schedule G. Eligibility was based on income, property, or business activity. Always check the 2015 instructions from the Louisiana Department to confirm documentation and form requirements for each credit.

How do I request an installment plan if I can’t pay in full?

If you can’t pay your full Louisiana tax bill, request a payment plan by submitting Form R-19026. You’ll pay a $105 fee, and interest continues to accrue on unpaid taxes. This option is available to qualifying individuals and businesses. Your 2015 income tax return must still be filed on time. Visit the Louisiana Department of Revenue website for instructions on setting up installment agreements and reviewing your balance.