IT-540: Louisiana Resident Income Tax Return (2024)
Louisiana · Louisiana LDR · Used for tax years 2024
Form IT-540 is the 2024 Louisiana Resident Income Tax Return. It reports income, filing status, exemptions, deductions, and tax credits to calculate Louisiana income tax.
When it's due
For tax year 2024, the calendar-year return is due May 15, 2025.
What you'll need
- Federal return information, if applicable: The form uses your federal filing status, dependent information, and adjusted gross income from Form 1040 or 1040-SR.
- Forms W-2 and 1099: Attach these when reporting Louisiana tax withheld on Line 26.
- Completed schedules and worksheets: Attach any you complete, including the School Expense Deduction Worksheet if used.
- Dependent details: Have each dependent’s name, Social Security number, relationship to you, and birth date. If you have more than six dependents, attach a statement with the required information.
- Credit for taxes paid to other states: Submit a copy of the return filed with the other state and Form R-10606 with Schedule C.
- School expense deduction records: Keep canceled checks, receipts, and other documents supporting qualifying expenses.
- Direct deposit details: Provide your account type, routing number, and account number, and answer whether the refund will be forwarded to a financial institution outside the United States.
How to file
File online: Use Louisiana Taxpayer Access Point (LaTAP) at revenue.louisiana.gov/LaTAP. The form describes online filing as free.
File by mail: Sign and date the return. If filing jointly, both spouses must sign. Mail all four pages together with your W-2s and completed schedules. Attach Forms 1099 as directed on Line 26. Use a paperclip, not staples.
Balance-due return with payment:
Department of Revenue
P. O. Box 3550
Baton Rouge, LA 70821-3550
Do not send cash.
All other individual income tax returns, including refund returns:
Department of Revenue
P. O. Box 3440
Baton Rouge, LA 70821-3440
Common mistakes
- Mismatching federal information: Enter Social Security numbers in the same order as on your federal return. Your filing status must also match your federal return.
- Mailing an incomplete return: All four pages must be mailed together with your W-2s and completed schedules. Paperclip them; do not staple.
- Completing itemized-deduction lines when you did not itemize: Leave Lines 8A through 8D blank and go to Line 9 if you did not itemize on your federal return.
- Adding the wrong child care amounts: Do not include Lines 13A and 13B in the total on Line 17.
- Skipping the consumer use tax selection: You must mark one of the boxes on Line 22A.
- Sending cash: The form specifically says not to send cash.
Questions people ask
How long will my refund take?
The form says a paper return can take up to 14 weeks to result in a refund check. With LaTAP and direct deposit, you can receive your refund within 45 days.
How do I choose my refund method?
On Line 37, enter “2” for a paper check or “3” for direct deposit. Complete the banking information for direct deposit. You will receive a paper check if that information is unreadable, you are filing for the first time, or you do not select a refund method.
What does the form say to do if I am not required to file a federal return?
Page 2 tells you to enter your wages in the designated space, mark the box, and enter zero on Line 12.
Can I donate part of my overpayment?
Yes. Schedule D lets you donate all or part of the adjusted overpayment shown on Line 33 to the listed organizations or funds. Total donations on Schedule D cannot exceed that overpayment.