IT-540B: Louisiana Nonresident Income Tax Return (2025)

Who files this form

Form IT-540B is Louisiana’s 2025 income tax return for nonresidents and part-year residents. Mark the box for a nonresident return or a part-year return, as appropriate.

The form does not state the income thresholds or other rules that determine whether you must file.

When it's due

• 2025 calendar-year return: Due May 15, 2026.

What you'll need

• Federal return information: Your filing status, dependent information, and federal adjusted gross income. The NPR Worksheet’s federal adjusted gross income should agree with Form 1040 or 1040-SR, Line 11b.
• Forms W-2 and 1099: Attach these when reporting Louisiana tax withheld on Line 28. The mailing reminder also requires your W-2s.
• Completed worksheets and schedules: Attach the NPR Worksheet and any other schedules or worksheets marked “Attach to return if completed.” Use the applicable credit, donation, school expense, or other worksheets for the amounts you report.
• Dependent details: Names, Social Security numbers, relationships to you, and birth dates. If you have more than eight dependents, attach a statement with the required information.
• School expense records, if claiming those deductions: Keep canceled checks, receipts, and other documentation supporting qualifying expenses.
• Bank details, if requesting direct deposit: Your routing number, account number, and whether the account is checking or savings.

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. Attach Forms 1099 when reporting withholding on Line 28. Use a paperclip, not staples. Do not send cash.

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

The form refers to instructions for electronic payment options, but those instructions were not provided. The supplied text does not give an e-filing method.

Common mistakes

• Putting Social Security numbers in the wrong order: Enter them in the same order as on your federal return.
• Using a different filing status: Your Louisiana filing status must agree with your federal return.
• Rounding up the Line 9 percentage: Carry the percentage to two decimal places without rounding up. It cannot exceed 100%.
• Including Lines 16A and 16B in Line 19: Line 19 includes only Lines 16, 17, and 18.
• Leaving the consumer use tax selection blank: You must mark one of the boxes on Line 24A.
• Mailing an incomplete packet or stapling it: Send all four return pages with your W-2s and completed schedules. Paperclip them instead.
• Sending cash: The form specifically says not to send cash.

Questions people ask

What is the Louisiana standard deduction for 2025?

Line 10 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 did not itemize deductions on my federal return?

Skip Lines 11A through 11D, enter zero on Line 11E, and go to Line 12.

How can I receive my refund?

On Line 40, 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.

Can I apply my overpayment to next year’s income tax?

Yes. Enter the amount of Line 38 that you want credited to your 2026 income tax on Line 39. Subtract that amount from Line 38 to calculate the refund on Line 40.

What if I am not required to file a federal return?

The form directs you to report your wages in the space provided on Page 2, mark the indicated box, and enter zero on Line 15.

Official sources

• https://dam.ldr.la.gov/taxforms/IT540B(2025)WEB-BC-F.pdf