What is the electronic mandate for professional athletes?


The Department of Revenue has adopted Rule LAC 61:III.1527 to require the electronic filing of all reports and returns related to the Sports Facility Assistance Fund. This rule requires all professional athletes that participate in athletic events within the state of Louisiana to file all tax returns electronically. A nonresident individual must file Form IT-540B along with Schedules NRPA-1 and NRPA-2 electronically if he or she is a professional athlete who earned income as a result of services rendered within Louisiana and is required to file a federal individual income tax return. Form IT-540B can be filed electronically through Louisiana File Online or through tax preparation software. A resident individual who is a professional athlete is also required to electronically file their Louisiana income tax return, IT-540, reporting all of their income under Rule LAC 61:III.1527. (Answer revised on January 10, 2023.)

Filing Dates


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January 29, 2025

Louisiana state income tax filing begins Wednesday, Jan. 29

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