What information must I provide to the Louisiana Department of Revenue to show that I was not liable for Louisiana income tax or for the filing of a return for the year shown on the notice?

It is certainly possible — because of facts unknown to the department at the time that the department sent the notice and letter of inquiry — that a recipient of the letter is not liable for the filing of a Louisiana return for the year indicated on the notice. Among the potential reasons for non-liability:

• A member of the United States military, who is stationed in Louisiana and who files his or her federal income tax return using a Louisiana address, will not be liable for Louisiana income tax. Any income, regardless of the source, earned by military personnel and spouse under the Military Spouse Relief Act will be taxed to their home of record state. Any further inquiries or assessments of income tax liability for the prior year will be precluded, provided that the person marks option A and furnishes information to the department concerning their legal residency status.
• A person who moves into Louisiana after the start of the succeeding year, and who files his federal income tax return for the prior taxable year using a Louisiana address, will receive the letter of inquiry from the department concerning Louisiana income tax liability, even though the person was not a resident of Louisiana for any part of the prior taxable year, earned no income in Louisiana during that year, and owes no Louisiana income tax for that year. Any further inquiries or assessments of income tax liability for the prior year will be precluded, provided that the person marks option B and furnishes information to the department concerning the state from which they moved to Louisiana and the date on which the move was made into Louisiana.
• A person whose gross income, as reported on the federal return, is below the federal minimum required amount to file is not required to file a Louisiana income tax return. Any further inquiries or assessments of income tax liability for the prior year will be precluded, provided that the person marks option C and furnish a copy of the federal income tax return.
• A person whose income was exempt from Louisiana taxation and has filed a federal return, will not be liable for the Louisiana income tax on the exempt income. Any further inquiries or assessments of income tax liability for the prior year will be precluded, provided that the person marks option D and furnish a Louisiana income tax return and attach a completed Schedule E and supporting documentation.
• If a person wishes to cite reasons, other than those explained above, why Louisiana income taxes would not be due, the person must explain those reasons in a letter to the department. The letter should be sent to the same address shown on the notice and letter of inquiry:
  Louisiana Department of Revenue
  Collection Division
  P.O. Box 201
  Baton Rouge, LA 70821-0201