Louisiana State Tax Rulings
Free plain-English summaries of state tax letter rulings and advisory opinions issued in Louisiana, with full citations and the original source on every page.
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Did the Tax Cuts and Jobs Act's zero federal personal-exemption amount eliminate Louisiana personal exemptions and dependent tax benefits?
No. Federal law kept the number of taxpayer, spouse, and dependent exemptions but set the federal amount to zero for 2018-2025. Louisiana used the federal count with its own state amounts, so its exem…
Did Louisiana grant military and support personnel the same individual income-tax deadline relief that the IRS granted for combat-zone service?
Yes. For tax years beginning on or after January 1, 2001, qualifying federal combat-zone relief also extended Louisiana filing, payment, collection, and assessment deadlines.
Could a Louisiana part-year resident claim a credit for income tax paid to another state, and which return did the ruling require?
Yes, by electing to file the full-year Louisiana resident return and reporting all income. The 2005 ruling did not allow the other-state tax credit on the nonresident and part-year resident form.
Was an amended Louisiana individual income-tax return a “final return” for calculating refund interest?
No. An amended return was a claim for refund, not the tax year's final return. Refund interest on an amount claimed by amended return was computed under La. R.S. 47:1624 rather than La. R.S. 47:115.
How did a Louisiana individual obtain relief when using IRC § 1341's federal tax-credit method for repaying more than $3,000 of previously reported income?
The taxpayer could deduct the repayment on Louisiana Schedule E in the same year the federal § 1341 credit was taken. The federal deduction method needed no special Louisiana adjustment.
How did Louisiana conform to the 2002 federal 30% first-year depreciation deduction and five-year net-operating-loss carryback?
Both individuals and corporations followed the federal 30% first-year depreciation provision. Individuals followed the federal five-year NOL carryback for the covered 2001 and 2002 loss years, but cor…
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These are official tax letter rulings and advisory opinions issued by Louisiana's revenue authority in response to questions from specific taxpayers about how the tax law applies to their facts. A ruling is binding on the department only for the taxpayer who requested it and cannot be relied on by anyone else, but it is strong evidence of how the state reads the law. Every ruling above has a plain-English question and short answer, plus a link to the full original source.