File Louisiana State Income Taxes
With graduated income tax rates of 1.85%, 3.5%, and 4.25% for 2024, Louisiana has lower rates than most other states in the U.S. However, this will change significantly in 2025 when the state implements a flat 3% income tax rate for all taxpayers, of all income levels and filing statuses. Their annual tax revenue is close to $9 billion, which is in the median range for the country.
Louisiana Tax Rate Structure
For the 2024 tax year, Louisiana uses a graduated income tax system with three brackets:
Single or Married Filing Separately:
- $0 to $12,500: 1.85%
- $12,501 to $50,000: 3.5%
- Over $50,000: 4.25%
Married Filing Jointly or Head of Household:
- $0 to $25,000: 1.85%
- $25,001 to $100,000: 3.5%
- Over $100,000: 4.25%
Louisiana tax returns must be e-filed or mailed by May 15. Extension requests must also be postmarked by this date, and the final deadline for an extended return is November 15.
For 2024, Louisiana's standard deductions are:
- Single filers with two or fewer exemptions: $4,500 (plus $1,000 per additional exemption)
- Married filing jointly with two or fewer exemptions: $9,000 (plus $1,000 per additional exemption)
These amounts will increase significantly in 2025 to $12,500 for single filers and $25,000 for married filing jointly.
Who Must File
Louisiana residents, part-year residents, and nonresidents with income from Louisiana sources who are required to file a federal income tax return must file a state return. Military personnel whose home of record is Louisiana must also file, regardless of where they're stationed.
Taxpayers who need more time to file can visit the Louisiana Department of Revenue's site to file electronically. Any tax due that is unpaid after May 15 will be subject to penalty fees. To file an electronic payment with the extension request, use the electronic Form R-2868V.
To track the status of a state tax refund, visit https://esweb.revenue.louisiana.gov/WheresMyRefund/. To inquire about a prior return or an amended return, call 855-307-3893.
If You do not File State Taxes on Time
If you received an extension to file your federal return, the state provides an automatic six-month extension without requiring a separate extension form to be filed. However, the extension is only for filing, not an extension on actual taxes owed to the state.
Taxpayers who do not file a return on time will be charged a late fee of 5% of the tax for each 30 days it remains unpaid. If taxpayers file on time but do not pay the amount they owe in full by May 15, they will be charged 0.5% of the amount owed for each month it remains unpaid.
Estimated Tax Payments
Taxpayers who do not have enough money taken from their income or are self-employed may have to pay quarterly estimated taxes. Estimated tax payments are required if you expect to owe more than $1,000 (single filers) or $2,000 (joint filers) after withholding and credits. Use Form IT-540ES to create vouchers for mailing payments. Taxpayers may also pay online or mail vouchers with payments to:
Louisiana Department of Revenue
PO Box 91007
Baton Rouge, LA 70821-9007
Amending an Error
To amend an error on a previous Louisiana tax return, use Form IT-540 for residents or IT-540B for partial-year residents and nonresidents. Locate the box that indicates an amended return, and place an "X" in the box. Mail forms with refunds expected or no tax due to the Louisiana Department of Revenue at the address:
PO Box 3440
Baton Rouge, LA 70821-3440
For forms with taxes dues and a corresponding payment to the address:
PO Box 3550
Baton Rouge, LA 70821-3550
Frequently Asked Questions
Will the tax changes affect my 2024 return?
No, the flat 3% rate and increased standard deductions only apply to tax year 2025 and beyond. Your 2024 return will use the current graduated rate structure.
Do I need to file if I'm a Louisiana resident working in another state?
Yes, Louisiana residents must file a state return reporting all income, regardless of where it was earned. You may be eligible for a credit for taxes paid to other states.
What if I'm a nonresident who only earned gambling winnings?
Nonresidents with Louisiana gambling winnings who are required to file a federal return must also file a Louisiana return reporting that income.
Can I file my Louisiana return electronically for free?
Yes, Louisiana offers free electronic filing through its Louisiana Taxpayer Access Point (LaTAP) system for individual income tax returns. More information about Louisiana tax requirements can be found at the Louisiana Department of Revenue website here.
Note: States & U.S. territories may make changes to their tax laws with little notice. We do our best to keep this information up-to-date, but it is provided on an "AS IS" basis. For more see our terms.