How to File Your Louisiana Tax Return for 2023: Step-by-Step Guide for Individuals and Small Businesses

Filing your Louisiana tax return for 2023 doesn’t have to be stressful or confusing. Whether you’re a full-year resident, part-year resident, or a nonresident with Louisiana income, this guide will walk you through the process step by step. Designed for individuals and small business owners, it breaks down what forms you’ll need, how to file, and how to avoid common mistakes—so you can confidently handle your return.

This guide is ideal for anyone new to tax filing or looking to make the process easier after several years of doing it alone. You’ll learn how your federal tax return ties into your Louisiana filing, how to determine your residency status, and what deductions or credits you may qualify for. We’ll also cover free filing options, when to pay, and what to do if you owe taxes or expect a refund.

Important dates: the deadline to file your 2023 Louisiana individual income tax return is May 15, 2024. If you need more time, the state offers an automatic six-month extension to November 15, 2024—no forms required. Filing on time ensures you avoid penalties and helps you receive your refund faster, especially if you’re using direct deposit.

Who Needs to File a Louisiana Tax Return?

Whether or not you need to file a Louisiana tax return depends on your residency status, income level, and federal filing requirements. Louisiana generally follows federal guidelines but applies its own rules for residents, part-year residents, and nonresidents who earn income in the state.

You must file a Louisiana individual income tax return if any of the following apply:

1. You are a Louisiana resident and are required to file a federal tax return. All income from any source must be reported on Form IT-540, including income earned outside of Louisiana.
   
   
2. You are a part-year resident of Louisiana who was required to file a federal return. You must report the portion of income earned while residing in Louisiana on Form IT-540B.
   
   
3. You are a nonresident who earned income from Louisiana sources and must file a federal return. You are required to file Form IT-540B to report only the income sourced from Louisiana.
   
   
4. Louisiana taxes were withheld from your wages, but you are not required to file a federal return. You may file a claim to refund any overpaid state taxes, even if you do not owe state or federal taxes.
   
   
5. You had self-employment income or other taxable earnings subject to Louisiana income tax. This includes contract work, side income, or rental earnings sourced within Louisiana.

Before filing, determine whether your income, residency, and tax obligations meet these thresholds. If you’re unsure, consider using tax preparation software or consulting a tax preparer to help you assess your filing status and eligibility. Filing the correct return prevents penalties and ensures you receive any refund you may be owed.

Overview of Louisiana State Income Tax for 2023

Louisiana imposes a graduated individual income tax system, meaning your tax rate increases as your income rises. The state tax brackets are based on both filing status and income levels. For the 2023 tax year, rates range from 1.85% to 4.25%.

2023 Louisiana Income Tax Rates

For single filers, married filing separately, and head of household:

• 1.85% on the first $12,500 of taxable income
  
  
• 3.50% on income between $12,501 and $50,000
  
  
• 4.25% on income over $50,000

For married filing jointly and qualifying surviving spouses:

• 1.85% on the first $25,000
  
  
• 3.50% on income between $25,001 and $100,000
  
  
• 4.25% on income over $100,000

These rates apply after accounting for deductions and credits that reduce your Louisiana taxable income. Louisiana also permits specific exclusions, including retirement income exemptions and deductions for federal taxes paid.

Key Change for 2023

A notable update for the 2023 tax year is a new election available to military personnel and their spouses. Taxpayers in this group may choose to pay taxes based on:

• The servicemember’s legal residence
  
  
• The spouse’s residence
  
  
• The servicemember’s permanent duty station

This change could lower your tax liability depending on where your income was earned or where you claim residency. If this applies to you, be sure to review the Louisiana Department of Revenue guidance or seek expert help.

What Forms Do You Need to File?

Main Forms

• Form IT-540 is the standard Louisiana individual income tax return for full-year residents. If you lived in Louisiana for all of 2023 and earned income from any source, this form will be used to file your return.
  
  
• Form IT-540B is used by part-year residents and nonresidents who earned income from Louisiana sources. This form allows you to report only the income attributable to living in Louisiana or earning money within the state.
  
  
• Form IT-540ES is the estimated tax payment voucher. If you are self-employed or have other income not subject to withholding, such as rental or freelance income, you will need this form and need to make quarterly estimated payments.

Supporting Documents and Instructions

• Form R-6981 contains detailed instructions for completing your Louisiana tax return. It also includes the official tax tables used to calculate how much you owe or may be refunded.
  
  
• Schedule C should be filed if you have paid taxes to another state and want to claim a credit on your Louisiana return to avoid double taxation.
  
  
• Form R-10610 is intended for manufacturers, distributors, or retailers who qualify for the ad valorem tax credit based on certain business-related property taxes.
  
  
• Form R-6180 is required if you plan to claim a net capital gains deduction. This form helps determine how much of your capital gains can be excluded from your Louisiana income.

Step-by-Step Guide to Filing Your Louisiana Tax Return

Step 1: Gather Required Documents

Before beginning your tax preparation, gather all necessary documents to ensure your filing is accurate:

• Form W-2 from each employer you worked for during the tax year. This form reports your wages and any taxes withheld.
  
  
• 1099 forms for all other types of income, such as contract work, unemployment compensation, retirement distributions, interest, or dividends.
  
  
• Your completed federal tax return (Form 1040) provides the starting point for calculating your Louisiana income.
  
  
• Receipts and documentation for any deductions or tax credits you plan to claim, including charitable donations, medical expenses, or education costs.
  
  
• Your prior-year Louisiana tax return can help you carry out unused credits or verify prior deductions if available.

Step 2: Complete Personal Information

Start your return by entering your full legal name, address, and Social Security number. This information should match what you entered on your federal return. Select the correct filing status—such as single, married filing jointly, or head of household—as it determines your deduction amount and tax bracket.

Step 3: Calculate Louisiana Income

Louisiana begins its income calculation with your federal adjusted gross income (AGI). You will need to:

• Add back any income excluded from federal taxation but taxable under Louisiana law. This could include interest from out-of-state municipal bonds.
  
  
• Subtract exempt income that Louisiana does not tax but is included in your federal return, such as specific Louisiana municipal bond interest.

This adjustment gives you your Louisiana adjusted gross income, which forms the basis of your taxable income for the state.

Step 4: Choose Your Deductions

When preparing your return, you will need to decide between taking the standard deduction or itemizing your deductions:

• The standard deduction is a fixed amount based on your filing status. It simplifies the filing process but may not provide the most significant tax benefit if your eligible expenses are high.
  
  
• Itemized deductions may include expenses such as mortgage interest, property taxes, medical costs, and charitable contributions. You should itemize if your deductions exceed the standard deduction amount for your filing status.

Many tax preparation programs will compare both options and recommend the one that saves you the most money.

Step 5: Calculate Tax and Apply Credits

Once your taxable income is determined:

• Use the Louisiana tax tables provided in Form R-6981 to find your base tax amount.
  
  
• Apply any tax credits you qualify for, such as credits for taxes paid to other states or for specific energy-efficient home improvements.
  
  
• Subtract the total of your tax payments, including withholding and any estimated tax payments, to determine if you owe additional taxes or are due a refund.

If a refund is due, choose direct deposit to receive your money faster. If you owe taxes, submit payment by the deadline to avoid penalties and interest.

How to File Your Louisiana Tax Return

Louisiana offers both electronic and paper filing options for your 2023 tax return. Most taxpayers are encouraged to file electronically for faster processing and fewer errors.

E-File Through LaTAP (Recommended)

The Louisiana Taxpayer Access Point (LaTAP) is a free, state-run portal that allows residents to file their Louisiana state tax return online.

• You can use LaTAP to submit your return, make payments, and access your filing history, all in one place.
  
  
• E-filing through LaTAP is free for all taxpayers, regardless of income or filing status.
  
  
• Filing online allows for faster processing, immediate confirmation of receipt, and quicker access to your refund if you opt for direct deposit.
  
  
• Tax preparation software programs also offer e-filing services, some integrating directly with LaTAP or the IRS system.

Visit revenue.louisiana.gov/file-pay-online to access the LaTAP portal and begin your electronic filing process.

Paper Filing Option

If you prefer to file a paper return, you must mail your completed tax return and all supporting documents to the appropriate address based on whether you are submitting a payment.

• If you are including a payment with your return, mail it to:
  Louisiana Department of Revenue
  P.O. Box 3550
  Baton Rouge, LA 70821-3550
  
  
• If you are not including a payment (e.g., expecting a refund or reporting zero tax owed), send your return to:
  Louisiana Department of Revenue
  P.O. Box 3440
  Baton Rouge, LA 70821-3440
  
  
• Be sure to include all necessary forms, W-2s, 1099s, and signatures. Missing documents can delay the processing of your return and any refund.

Paper returns typically take longer to process, so consider electronic filing if you are seeking a faster turnaround or aiming for your max refund sooner.

How to Pay Your Louisiana State Taxes

If you owe money when filing your Louisiana state tax return, the state provides several payment methods to make the process easy and secure.

Electronic Payment via LaTAP

• You can pay online through the LaTAP system using a direct bank transfer (ACH debit), which is free and secure.
  
  
• Payments made before 8:00 PM Central Time on business days are processed the same day.
  
  
• Once your payment is submitted, you will receive immediate confirmation and access to your payment history, which can help with tax preparation in future years.

Payment by Check

• If you mail a check, make it payable to the Louisiana Department of Revenue and include your Social Security number and the tax year on the memo line.
  
  
• Mail the check along with your return (or payment voucher if filing electronically) to the correct address for payments:
  Louisiana Department of Revenue
  P.O. Box 3550
  Baton Rouge, LA 70821-3550

Payment Deadline and Penalties

• The payment deadline for the 2023 tax year is May 15, 2024.
  
  
• Even if you file for an extension, you must still make payment by May 15 to avoid late-payment penalties and interest.
  
  
• If you do not pay by the deadline, the state will begin charging interest on the balance the next day.

To avoid penalties, determine how much you owe early in the filing process and choose a payment method that ensures timely delivery.

How to Track Your Louisiana Tax Refund or Balance Due

Once you have filed your Louisiana tax return, you can track your refund or check your account balance online or by phone.

Online Refund Tracking

Louisiana’s “Where’s My Refund?” tool makes it easy to track the status of your refund.  

• Visit revenue.louisiana.gov/refund to access the tracking tool.
  
  
• You must provide your Social Security number and the refund amount shown on your tax return.
  
  
• The system is updated regularly so you can check back frequently for status updates.

Phone Refund Tracking

Louisiana offers local and toll-free options if you prefer to track your refund by phone.

• Toll-free number: 888-829-3071
  
  
• Local Baton Rouge number: 225-922-3270
  
  
• The phone system is available 24 hours a day, seven days a week.

Refund Processing Times

Processing time depends on how you file and the method you choose to receive your refund.

• E-filed returns are typically processed within 2–3 weeks.
  
  
• Paper returns may take 6–8 weeks to process.
  
  
• Direct deposit is the fastest option, usually depositing funds within two weeks of return approval.
  
  
• Paper checks can take an additional 1–2 weeks to arrive by mail.

If you are still waiting after these timeframes, recheck the refund tool or contact the Department of Revenue for help with simple questions about your return status.

Common Mistakes to Avoid When Filing

Even a small error on your Louisiana state tax return can delay your refund, lead to a tax notice, or result in penalties. Avoid these common filing mistakes to keep your return accurate and on time.

• Forgetting to include all W-2s and 1099s can result in underreporting your income, which may trigger a letter from the Louisiana Department of Revenue or the IRS.
  
  
• Using the wrong tax table for your filing status can cause incorrect calculations. Always match the tax tables in Form R-6981 to your income and filing category.
  
  
• Making math errors is one of the most frequent problems. Use tax preparation software to reduce mistakes, or double-check calculations if you’re preparing your taxes.
  
  
• Incorrect or missing Social Security numbers can delay processing your return and any refund. Verify all SSNs for accuracy, especially when filing jointly.
  
  
• Failing to sign your return will result in it being considered incomplete. Both spouses must sign if you are filing jointly.
  
  
• Overlooking Louisiana-specific deductions and credits, such as the deduction for federal taxes paid or credits for taxes paid to other states, can reduce your refund or increase your tax liability.
  
  
• Mailing your return to the wrong address is a common issue with paper filings. Use the correct mailing address based on whether you’re including a payment.

Avoiding these errors will help ensure your return is processed smoothly and you receive your refund—or payment confirmation—with minimal delays.

Final Filing Checklist

Before submitting your Louisiana tax return, use this checklist to ensure your filing is complete. This final review can help avoid unnecessary delays or penalties.

• You completed the correct form: IT-540 for full-year residents, or IT-540B for part-year or nonresidents.
  
  
• If applicable, you attached all W-2s, 1099s, and any additional income forms to your paper return.
  
  
• You included all supporting forms and schedules for any deductions, credits, or tax elections you claim.
  
  
• You verified that your Social Security number(s) and filing status are correct and consistent with your federal tax return.
  
  
• You selected your payment method and included your payment or payment voucher, if taxes are owed.
  
  
• You used the correct mailing address based on whether your return includes a payment.
  
  
• You signed and dated your return. If married, file jointly; make sure both spouses have signed.
  
  
• You kept a copy of your full return and all supporting documents for your records in case you need to refer back to them in future years.

Reviewing each of these items ensures your tax return is accurate, complete, and ready for processing by the Louisiana Department of Revenue.

Frequently Asked Questions

What is the deadline to file my Louisiana tax return?

The deadline to file your Louisiana tax return for the 2023 tax year is May 15, 2024. If you need more time, the state grants an automatic six-month extension, pushing the final filing date to November 15, 2024. However, any taxes you owe must still be paid by May 15 to avoid penalties and interest, even if you request an extension to complete your return.

Do I have to file a Louisiana tax return if I’m only a part-year resident?

Yes, part-year residents must file a Louisiana tax return using Form IT-540B if they earn income while living there. You only report the income earned during your Louisiana residency or sourced from Louisiana. Be sure to determine your residency status carefully and prepare your return using accurate income records, W-2s, and receipts to reflect your correct filing obligations.

Can I file my Louisiana tax return online for free?

You can file your Louisiana tax return for free using the Louisiana Taxpayer Access Point (LaTAP) system. Many tax preparation software programs offer free filing options based on income limits. Filing electronically is faster, helps reduce errors, and speeds up your refund. Always verify that your service includes state filing, as some companies charge separate fees for state forms.

What tax forms do I need to prepare my Louisiana return?

To prepare your Louisiana state tax return, you’ll need Form IT-540 or IT-540B, your federal tax return, W-2s from each employer, and any 1099 forms showing other income. You may also need receipts for deductions or credits, especially if claiming expenses like education or charitable donations. Using tax preparation software or working with a tax preparer can help you gather the proper forms and complete the process correctly.

Can I use tax preparation software to file my Louisiana tax return?

Tax preparation software can help you file your federal and Louisiana tax returns. These programs simplify the process by walking you through each step, estimating what you owe or your refund, and applying deductions. Most software options include free versions for basic returns and paid plans for complex filing needs. Using software also ensures your forms are complete and submitted on time.

What should I do if I owe money on my Louisiana tax return?

If you owe taxes, you must pay by May 15, 2024, even if you file for an extension. You can pay electronically through LaTAP, mail a check, or use an approved tax payment program. Paying on time avoids late fees and interest. If you can’t pay in full, Louisiana may offer installment options. Always complete your return, even if you can only make a partial payment.

How can I get help with my Louisiana tax return?

If you need expert help preparing your Louisiana tax return, contact a licensed tax preparer or consult tax experts offering IRS-authorized services. The Louisiana Department of Revenue also provides support through its website and phone lines for simple questions. Using tax preparation software or working with companies specializing in tax filing can ensure your return is accurate and complete, especially if you have several years of back taxes or complex deductions.