If you earn income in Louisiana, then your wages, salaries, and commissions are subject to taxation. The net amount of any self-employment earnings is also considered taxable. Some forms of unearned income, including unemployment compensation, lottery winnings, and pension payments, will also have to be reported on your Louisiana tax return. For the 2011 calendar year, the filing deadline is May 15, 2011.c 

Depending on the amount of earned income and the filing status used, some Louisiana residents will not be required to file a state tax return. For these taxpayers, submitting a return may still be advantageous because they could be eligible to receive a refund from the state.c 

To begin your return, you will need to collect all of your important tax information. This will include the following:

1. Your Social Security number
2. Your complete mailing address
3. The full name and Social Security number of your spouse, if you will be filing a joint tax return
4. Your earned income for the tax year––If you are employed, your total income will appear on your Form W-2 or Form 1099 as taxable wages. If you are self-employed, add up your earnings for the year and then deduct your business expenses.
5. Your unearned income that is subject to Louisiana state taxation, such as pension payments, capital gains, and rental property income
6. The total of your state income taxes paid for the year––Employees will use the amount of state taxes withheld on Form W-2. Self-employed taxpayers will need to report their estimated tax payments made.
7. A copy of your completed federal income tax return, if you are filing one 
   

If you will be filing a federal return, you will want to complete that before you begin your Louisiana forms, since the Louisiana return uses the amount of your federal adjusted gross income, or AGI, as a starting point for calculating your state taxes. If you will not be completing a federal tax form, see a tax professional to help calculate your AGI.c 

Your next step is to get a copy of the state tax return for filing. Louisiana taxpayers are strongly encouraged to file their state tax forms electronically, if possible. E-filing is an easy and convenient way to prepare your state return, and it greatly reduces the processing time of your return. If you are due a refund, you will be able to receive your payment four to six weeks faster through e-filing.c 

Residents of Louisiana are able to file their state tax returns electronically for free by completing them online via the Louisiana File Online service on the state website. If you are already using tax software to prepare your federal tax forms, you will usually have the option to include your state return for an additional fee.c 

In Louisiana, the form you will need to obtain is entitled Form IT-540 "Louisiana Resident Individual Income Tax Return." If you have access to the Internet, you can obtain this form and the accompanying instruction booklet by downloading them from the Louisiana Department of Revenue website. If you don't have Internet access, these forms are generally available from the public library during tax season.c 

If you choose to complete the forms by hand, be sure to write clearly and use black ink to avoid any processing delays. Begin the form by entering your name and Social Security number, as well as your spouse's, if applicable. Complete the address section then select your filing status and the number of exemptions you claimed on your federal return. Enter the names, Social Security numbers, and dates of birth for all of your dependent exemptions.c 

Before you continue preparing the tax form, take time to read the instruction booklet carefully. The instructions explain any income adjustments you need to make for income that is taxable by Louisiana but exempted by the federal government or vice versa. You can also find out about any state tax credits you will qualify to claim in the instructions.c 

Enter your federal adjusted gross income from IRS Form 1040 on line 7. Subtract your standard or itemized deductions as reported on your federal form as well as the total of your federal income tax to arrive at your Louisiana taxable income. Consult the tax tables located in the instructions to assess the total of your state tax liability. Enter this as your tax on line 11.c 

Deduct any of the state tax credits you qualify to claim to calculate your adjusted Louisiana state income tax on line 16. Add any use tax you are subject to on line 17 and figure your total taxes due on line 18. Subtract your total state income taxes paid through withholding or estimated tax payments on line 24. After making adjustments for any state charities to which you would like to contribute, you will be left with either a refund on line 44 or an additional balance due on line 45.c 

Sign and date the completed forms and have your spouse do the same, if applicable. Make a copy of the return for your personal records. Then submit it to the appropriate address listed at the bottom of page 2. If you have a balance due, write out a check or money order for your outstanding taxes and include that with your return. Be sure to submit your forms before May 15, 2011.c If you are unable to complete your state return by the filing deadline, you may want to find out how to get a state tax extension in Louisiana.