Form IT- 540B (2024): Louisiana Non-Resident and Part-Year Resident

Form IT-540B is the Louisiana income tax return for non-residents and part-year residents who earned income in the state during 2024. It allows you to report your income, deductions, and credits to calculate any taxes owed to Louisiana (LA).

Who Should File Form IT-540B?

A. Non-Residents: You are considered a non-resident if your permanent home is outside Louisiana for the entire year, but you earned income from LA sources (wages, investments, etc.).

B. Part-Year Residents: You are a part-year resident if you lived in Louisiana for part of the year and established residency elsewhere for the remaining period. You must file based on the portion of the year you resided in Louisiana.

Key Points about Form IT-540B:

A. Filing Deadline: The deadline to file Form IT-540B is typically the same as the federal income tax filing deadline (usually April 15th of the following year). However, extensions may be available.

B. Tax Computation: Form IT-540B includes a Tax Computation Worksheet that considers your total income and the portion earned in Louisiana to determine your taxable income in the state.

C. Filing Electronically: While paper filing is an option, the Louisiana Department of Revenue encourages electronic filing (https://revenue.louisiana.gov/EServices/LouisianaFileOnline). This allows for faster processing and reduces the risk of errors.

To access the current year's Form 540B, click here.