How can I resolve a bill for individual income tax for a year that I was not a Louisiana resident?
The Internal Revenue Service provides LDR with tax return information for all taxpayers who file federal income tax returns with Louisiana addresses. This information is compared with LDR’s state tax filing information and bills are issued to individual income taxpayers who did not file a Louisiana tax return or underreported their Louisiana income.
Individuals who are domiciled, reside, or have a permanent residence in Louisiana are required to file a Louisiana individual income tax return and report all of their income and pay Louisiana income tax on that income, if applicable. Revised Statute 47:31 provides that individuals who reside in the state for more than six months are considered residents of the state for the entire year.
In addition, a temporary absence from Louisiana does not automatically change the taxpayer’s domicile for income tax purposes. The taxpayer must confirm their intention to change domicile to another state by actions taken to establish a new domicile outside of Louisiana. Examples of establishing a domicile include registering to vote, registering and titling vehicles, obtaining a driver’s license, changing children’s school of attendance, obtaining a homestead exemption, or any other actions that show intent to establish a new domicile outside of Louisiana.
To prove that you were not a Louisiana resident and not required to file a state individual income tax return, you must provide documentation that confirms your domicile in the other state. Proof can be established with a copy of your other state voter registration, automobile registration or license, your driver’s license, etc. If you maintain a residence in Louisiana while working in another state, you would still be considered a Louisiana resident required to pay Louisiana income tax. A temporary absence from Louisiana does not automatically change your domicile for income tax purposes.
Please note that military personnel whose domicile is Louisiana must file a Louisiana resident income tax return and report all of their income to Louisiana regardless of where they were stationed. Credit is allowed for income taxes paid to other states.
Individuals who are domiciled, reside, or have a permanent residence in Louisiana are required to file a Louisiana individual income tax return and report all of their income and pay Louisiana income tax on that income, if applicable. Revised Statute 47:31 provides that individuals who reside in the state for more than six months are considered residents of the state for the entire year.
In addition, a temporary absence from Louisiana does not automatically change the taxpayer’s domicile for income tax purposes. The taxpayer must confirm their intention to change domicile to another state by actions taken to establish a new domicile outside of Louisiana. Examples of establishing a domicile include registering to vote, registering and titling vehicles, obtaining a driver’s license, changing children’s school of attendance, obtaining a homestead exemption, or any other actions that show intent to establish a new domicile outside of Louisiana.
To prove that you were not a Louisiana resident and not required to file a state individual income tax return, you must provide documentation that confirms your domicile in the other state. Proof can be established with a copy of your other state voter registration, automobile registration or license, your driver’s license, etc. If you maintain a residence in Louisiana while working in another state, you would still be considered a Louisiana resident required to pay Louisiana income tax. A temporary absence from Louisiana does not automatically change your domicile for income tax purposes.
Please note that military personnel whose domicile is Louisiana must file a Louisiana resident income tax return and report all of their income to Louisiana regardless of where they were stationed. Credit is allowed for income taxes paid to other states.