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

Form IT-540B is the Louisiana income tax return for non-residents and part-year residents for tax year 2024. It's used to report and pay income tax on income derived from Louisiana sources.

Who Should Use Form IT-540B?

A. Non-Residents: Individuals who don't consider Louisiana their primary residence but earned income within the state during 2024.

B. Part-Year Residents: Individuals who established residency in Louisiana for part of 2024 and earned income during both resident and non-resident periods.

What Information Do You Need?

  • Proof of income (W-2s, 1099s, etc.) for income earned in Louisiana
  • Dates of residency in Louisiana
  • Proof of income from other states (if applicable)
  • Social Security numbers for yourself and spouse (if filing jointly)

Key Points about Form IT-540B:

A. Filing Deadline: Same as federal income tax returns (typically April 15th, with extensions available)

B. Filing Electronically: While Louisiana doesn't offer direct e-filing for IT-540B, some tax software allows electronic filing with subsequent mailing of the completed form.

C. Mailing Address: Louisiana Department of Revenue, Post Office Box 94061, Baton Rouge, LA 70809-4061

D. Penalties: Failure to file or underpayment of taxes can result in penalties and interest.