Form IT-540: Louisiana Resident
Form IT-540 is the Louisiana Resident Income Tax Return used to report your income earned and taxes owed for the 2024 tax year to the Louisiana Department of Revenue (LA Dept. of Revenue).
Who Should File Form IT-540?
A. You are considered a Louisiana resident for tax purposes if you lived in the state for more than six months in 2024, even if you weren't there the entire year.
B. You are required to file Form IT-540 if:
- You are a resident and are required to file a federal individual income tax return.
- You overpaid your taxes through withholding and want a refund.
- You had Louisiana income tax withheld and want to claim a refund, even if you don't file a federal return.
C. Military personnel stationed outside Louisiana but with a Louisiana residency may also need to file Form IT-540.
What Information Do I Need to File Form IT-540?
- Your federal tax return (Form 1040 series) and any relevant schedules.
- W-2 forms showing wages and federal income tax withheld.
- 1099 forms for other income sources (interest, dividends, etc.).
- Records of deductions and credits you plan to claim.
- Social Security numbers for yourself and any dependents you claim.
Where Can I Find Form IT-540?
You can download the form and instructions attached below.
How to File Form IT-540?
A. Louisiana requires you to file electronically along with your federal return. There are authorized e-filing providers or you can use the LA File IT system (https://revenue.louisiana.gov/).
B. If unable to file electronically, you can mail a paper copy of the completed form to the LDR address provided in the instructions.
Important Dates and Deadlines For Form IT-450:
The filing deadline for Form IT-540 is typically the same as the federal filing deadline, which is usually April 15th of the following year (April 15, 2025, for tax year 2024). However, extensions can be obtained by filing Form CIFT-620.