1. All Louisiana resident individuals who are required to file a federal individual income tax return must file a return reporting all income earned in 2005.
2. Any taxpayer who has overpaid his tax through withholding, declaration of estimated tax, or composite partnership payments made on behalf of the taxpayer must file a return to obtain a refund or credit.
3. If you are not required to file a federal return, but had Louisiana income tax withheld in 2005, you may file a return to claim a refund of the amount withheld.
4. Any military personnel whose home of record is Louisiana and who meets the filing requirements of 1 or 2 above must file a return and report all of his income regardless of where he was stationed.

   If you are married and both you and your spouse are residents of the State of Louisiana, you should file a resident return (Form IT-540) and report all of your income to Louisiana. If you are married and one of you is not a resident of Louisiana, you have the option of filing a resident (Form IT-540) or nonresident (Form IT-540B) return. You may choose the option that is more beneficial to your current situation. If an income tax liability was paid to another state on nonmilitary income and income earned by a spouse, resident taxpayers are allowed a credit for this liability, provided such income is included on the Louisiana return. Any military personnel whose domicile is not Louisiana must report any nonmilitary Louisiana source income on Form IT-540B. Louisiana residents that are members of the armed services and were stationed out-of-state for 120 or more consecutive days may be entitled to an exemption of up to $29,999 of military income.

5. Nonresident professional athletes should use Form IT-540B-NRA.
6. A temporary absence from Louisiana does not automatically change your domicile for income tax purposes. The intention to change ones domicile to another state must be shown by actions taken to establish a new domicile outside Louisiana and to abandon the Louisiana domicile and privileges. Examples of actions taken include: registering to vote, registering and titling vehicles, obtaining a drivers license, changing childrens school attendance, obtaining homestead exemption, or any other actions that show intent. These are intended as examples and do not necessarily indicate a change in residency. An individual who continues to maintain a residence in Louisiana while working in another state is considered a Louisiana resident. You may claim a credit for taxes paid to another state.
7. Surviving Spouses, Executors, Administrators, or Legal Representatives You must file a final return for a decedent (a person who died) if both of the following are true:
   1. you are the surviving spouse, executor, administrator, or legal representative;
   2. and the decedent met the filing requirements at the date of death. Mark the decedent box on the face of the return and attach a copy of the death certificate along with Form R-6642. This cannot be done electronically.

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