IT-540: Louisiana Resident Income Tax Return (2025)
Louisiana · Louisiana LDR · Used for tax years 2025
Form IT-540 is the 2025 Louisiana Resident Income Tax Return. It reports federal adjusted gross income, deductions, Louisiana taxable income, tax credits, and Louisiana income tax.
When it's due
The 2025 calendar-year return is due May 15, 2026.
What you'll need
Have these documents and details ready, as applicable:
- Your federal Form 1040 or 1040-SR, for information such as filing status, dependents, and federal adjusted gross income.
- Forms W-2 and 1099. Line 27 requires these attachments when reporting Louisiana tax withheld for 2025.
- Social Security numbers, birth dates, and dependent information.
- Amounts for estimated payments made for 2025, any extension payment, and any credit carried forward from 2024.
- Completed schedules and worksheets for the deductions, credits, taxes, or fees you report.
- Your bank routing number, account number, and account type if requesting direct deposit.
If claiming a credit for taxes paid to other states, submit a copy of the other states’ returns and Form R-10606 with Schedule C.
If claiming school expense deductions, attach the completed School Expense Deduction Worksheet. Keep canceled checks, receipts, and other documents supporting the qualifying expenses.
How to file
File online
File electronically through Louisiana Taxpayer Access Point (LaTAP). The form describes this service as free.
File by mail
Complete and sign the return. If filing jointly, both spouses must sign. Mail all four pages together, along with your W-2s and completed schedules. Attach Forms 1099 as required by Line 27. Use a paperclip, not staples.
Balance-due return with payment:
Department of Revenue
P. O. Box 3550
Baton Rouge, LA 70821-3550
All other individual income tax returns, including refund returns:
Department of Revenue
P. O. Box 3440
Baton Rouge, LA 70821-3440
Do not send cash.
Common mistakes
- Using a different SSN order or filing status from your federal return. The SSNs must appear in the same order, and your filing status must agree with your federal return.
- Mailing an incomplete return. Include all four pages, W-2s, and completed schedules. Paperclip them together; do not staple.
- Completing Lines 9A through 9D when you did not itemize federally. Leave those lines blank and go to Line 10.
- Including Lines 14A and 14B in the Line 18 total. The form specifically says not to include these amounts.
- Leaving Line 23A unchecked. You must mark one of the consumer use tax boxes.
- Sending cash. The form expressly warns against this.
Questions people ask
How long could my refund take?
The form says a paper return can take up to 14 weeks to produce a refund check. With LaTAP and direct deposit, it says you can receive your refund within 45 days.
How do I choose my refund method?
On Line 38, enter “2” for a paper check or “3” for direct deposit. For direct deposit, complete the bank information. 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 is the Louisiana standard deduction for 2025?
Line 8 lists $12,500 for single or married filing separately, and $25,000 for married filing jointly, head of household, or qualifying surviving spouse.
What if I have more than eight dependents?
Attach a statement with the required dependent information: first and last name, Social Security number, relationship to you, and birth date.