Louisiana Military Filing Information
If you are military personnel whose home of record is Louisiana, and you meet the filing requirements listed below, you must file a return and report all of your income, regardless of where you were stationed. If you are single, you should file a resident return (Form IT-540), reporting all of your income to Louisiana. If you are married and both you and your spouse are residents of Louisiana, you should file a resident return (Form IT-540), reporting all of your income to Louisiana.
Requirements for Louisiana as home of record reporting:
- you are a Louisiana resident who is required to file a federal individual income tax return, you must file a Louisiana income tax return reporting all income earned in 2016.
- you must file a return to obtain a refund or credit if you overpaid your tax through withholding, declaration of estimated tax, credit carried forward, composite partnership payments made on your behalf, claiming a 2016 refundable child care credit or a Louisiana earned income credit.
If you were stationed out of the state of Louisiana for 120 or more consecutive days on active duty status, you may be entitled to an exemption of up to $30,000 of military income. The exempt portion is the compensation earned outside of Louisiana during and after 120 plus consecutive days of active duty, up to $30,000.
Example: If on January 15, 2015, you went on active duty and continuously remained on active duty at least through May 14, 2015 (120 days) during which you served 40 days in Louisiana and the remainder outside of Louisiana, income from the 41st day forward is exempt, up to $30,000, once you have served more than 120 consecutive days. Retain a copy of your official orders, including endorsements that establish your 120 plus consecutive days of active duty with your 2015 return.
Any military personnel whose domicile is NOT Louisiana must report any non-military Louisiana sourced income on Form IT-540B.
Military Spouses Residency Relief Act
The federal Military Spouses Residency Relief Act has extended certain residency protections to spouses of military members. Under this Act, a spouse’s state of residence does not change when he or she moves to a new state to be with a servicemember who is under military orders to be in the new state. A spouse who is NOT a resident of Louisiana but is in Louisiana solely to be with a Louisiana stationed servicemember who is NOT a resident of Louisiana must report all Louisiana sourced income other than wages, interest, or dividends, on Form IT-540B. Income earned within or derived from Louisiana sources such as rents, royalties, estates, trusts, or partnerships is taxable to Louisiana. See Revenue Information Bulletin 10-005 for more information.
If you are married and one of you is not a resident of Louisiana, you may file as a resident (Form IT-540), or a nonresident (Form IT-540B), whichever is more beneficial to you and your spouse. Resident taxpayers are allowed a credit for income tax paid to another state on nonmilitary income or on income earned by your spouse if that income is included on the Louisiana return. Use Nonrefundable Tax Credits, Schedule G, Line 1 to report taxes paid to another state.
Hunting and Fishing License
R.S. 47:297.9 allows a refundable credit for 100 percent of the amount paid by an active or reserve military servicemember, or the spouse of an active or reserve military servicemember, or the dependent of such servicemember for obtaining a Louisiana noncommercial hunting or fishing license. A copy of the noncommercial hunting and/or fishing license must be submitted to LDR in order to claim the credit. The credit for the license is valid only during the time the servicemember is on active duty and does not apply to purchases of lifetime licenses. Please contact LDR for more information concerning this credit.
This credit can be found on the CREDITS menu within our Louisiana state program.