Income earned or received by a tribal member living on the reservation or land held in trust for the tribe will not be subject to Louisiana income tax if such income is derived from sources within the boundaries of the tribal land or outside the State of Louisiana. If a tribal member or a non-tribal member earns income or derives wages from services performed outside the boundaries of the tribal land, but within the State of Louisiana, such income shall be taxable. Income earned by non-tribal members working within the boundaries of tribal land is subject to Louisiana tax. All income earned by a tribal member living off the reservation is subject to Louisiana income tax.

Start Savings Program

Enter the total amount contributed (up to $2,400 per account plus any carry-forward). For information concerning the carryforward provision of the START Savings Program, please refer to Revenue Information Bulletin 03-001 on the Departments website.

Military Pay

Military personnel whose domicile (home of record) is Louisiana and who are required to file a federal income tax return must file a return and report all of their income regardless of where they were stationed. Credit against Louisiana tax may be taken for any net income tax paid to another state on nonmilitary income and income earned by the spouse, provided the income was included on the Louisiana return. However,

Residents of Louisiana who served in the armed services of the United States may be able to exempt military compensation earned outside of Louisiana. IF you served 120 or more consecutive days on active duty as a member of the armed services of the United States, the compensation paid to you (and/or your spouse) by the armed services while serving outside of Louisiana is exempt from Louisiana income tax.

Please RETAIN a copy of your official orders, including endorsements, that establish your 120 plus consecutive days of out-of-state active duty with your return for verification.

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