IT-540B: Louisiana Nonresident Income Tax Return (2024)
Louisiana · Louisiana LDR · Used for tax years 2024
Form IT-540B is Louisiana’s 2024 income tax return for nonresidents and part-year residents. It reports federal and Louisiana income, deductions, tax credits, and payments to calculate tax owed or a refund, including any consumer use tax and electric or hybrid vehicle road usage
Who files this form
Form IT-540B is Louisiana’s 2024 income tax return for nonresidents and part-year residents. Mark the box for either a nonresident return or a part-year return.
The supplied form does not state the income thresholds or full rules for determining who must file.
When it's due
For tax year 2024, the calendar-year return is due May 15, 2025.
What you'll need
- Federal return information: Your filing status, Social Security number order, dependent count, and federal adjusted gross income must match the federal return as directed on the form.
- Forms W-2 and 1099: Attach these when reporting Louisiana tax withheld on Line 27.
- Completed worksheets and schedules: Attach completed schedules and worksheets marked “Attach to return if completed,” including the Nonresident and Part-Year Resident (NPR) Worksheet.
- Dependent information: Provide each dependent’s name, Social Security number, relationship to you, and birth date. Attach a statement with the required information if you have more than six dependents.
- School expense documentation, if applicable: Keep canceled checks, receipts, and other documentation supporting qualifying expenses. Complete and attach the School Expense Deduction Worksheet.
- Direct deposit information, if requested: 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
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. 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. The form refers to the instructions for electronic payment options, but those instructions were not supplied.
Common mistakes
- Using a different Social Security number order or filing status: Enter Social Security numbers in the same order as on your federal return. Your filing status must also agree with that return.
- Mailing an incomplete return: All four pages must be mailed together with W-2s and completed schedules. Paperclip them; do not staple.
- Rounding up the Line 9 percentage: Carry the percentage to two decimal places without rounding up. It cannot exceed 100%.
- Including Lines 15A and 15B in Line 18: Line 18 adds only Lines 15, 16, and 17.
- Using unlisted credit codes on Schedule J-NR: Only the codes listed for Lines 6 through 11 and Lines 12 through 15 may be used in those respective groups.
- Sending cash: The form specifically says not to send cash.
Questions people ask
Can I choose direct deposit for my refund?
Yes. Enter “3” in the refund selection box on Line 39 and complete the direct deposit information. Enter “2” for a paper check. You will receive a paper check if your information is unreadable, you are filing for the first time, or you make no refund selection.
What if I am not required to file a federal return?
The form directs you to indicate your wages in the space provided, mark the box on Page 2, and enter zero on Line 14.
Can I apply an overpayment to next year’s income tax?
Yes. Line 38 lets you designate an amount from Line 37 to be credited to your 2025 income tax.
What if I did not itemize deductions on my federal return?
Skip Lines 10A through 10D, enter zero on Line 10E, and go to Line 11.