Important Announcement

LDR’s New Orleans Regional Office is now located at the OMV building, 100 Veterans Blvd · Walk-ins Mon–Fri, 8 AM–4 PM · No appointment needed Get more info

Who is a taxpayer required to file a Louisiana income tax return?

  • Louisiana resident individuals who are required to file a federal income tax return are required to file a Louisiana income tax return.
  • Nonresident individuals who earn net income from property located in La., from services rendered in La., from business transacted in La., or from sources within La. are required to file a Louisiana income tax return.
  • Corporations subject to taxation pursuant to Title 47, Subtitle II, Chapter 1 are required to file a Louisiana corporation income tax return.
  • Fiduciaries, such as trusts and estates, subject to taxation pursuant to LA R.S. 47:300.1, et seq. who have net income of $2,500 or more, has gross income of $6,000 or more, regardless of the amount of net income or who have beneficiary of the fiduciary who is a nonresident of Louisiana are required to file a Louisiana fiduciary income tax return.