If you are an active-duty military service member stationed in Louisiana but have not declared Louisiana as your state of residency (domicile), your military pay is not subject to Louisiana individual income tax.
However, if you earn non-military income from Louisiana sources (such as a civilian job, business income, rental income, or other earnings), that income is subject to Louisiana tax and you may be required to file a Louisiana Nonresident Individual Income Tax Return (IT-540B).
If you received a notice or estimated assessment from the Louisiana Department of Revenue (LDR), please respond to the notice and indicate your military status.
Important (Military Spouses)
If your spouse is not a Louisiana resident and is in Louisiana solely due to military orders, their wages, interest, and dividends may not be subject to Louisiana income tax. However, other Louisiana-sourced income (such as business income, rental income, or gaming winnings) may still be taxable and could require filing a Louisiana Nonresident return.
Responding to a Questionnaire
You may receive an Individual Income Tax Questionnaire. Please scan the QR code found on the letter to complete and submit your response to the Louisiana Department of Revenue.
LDR is actively working to ensure military personnel and their spouses are properly identified and excluded from notices when applicable. We appreciate your service and apologize for any inconvenience this may have caused.
