Louisiana INCOME TAX RETURN - Nonresident and Part-year Resident Form - 540B

Sep 19, 2026

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Louisiana 2002 nonresident and part-year resident individual income tax return guidance for Form IT-540B. The material explains who must file, including taxpayers with Louisiana-source income, those seeking refunds or credits, certain military personnel, and requirements for surviving spouses and legal representatives. It includes exceptions for professional athletes, details about amended returns and federal tax adjustments, filing and payment deadlines, and where to submit forms and payments, emphasizing non-cash payment handling and use of Social Security numbers.

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General Information for Filing Your 2002 Louisiana Nonresident and Part-year Resident Individual Income Tax Return

Who Must File a Return (Form IT-540B)

Forms

Amended Returns

Federal Tax Adjustments

When to File and Pay Tax

Where to File and Pay Tax

| | | 2002
Louisiana
INCOME TAX RETURN
Nonresident and Part-year Resident Form | | | --- | --- | --- | --- | | Access information about the Department of Revenue on [the World Wide Web at](the World Wide Web at www. rev. state.la.us)[ www. rev. state.la.us](the World Wide Web at www. rev. state.la.us) | | | | | | Access information about the Department of Revenue on the WorldWide Web at
[www. rev. state. la. us](www. rev. state. la. us) | | | | Check the status of your refund or request forms by calling 1-888-829-3071. This toll-free number is available 24 hours a day. For local calls within the Baton Rouge area, call 922-3270. | | | | | This booklet contains 2 tax forms. | | | | | GENERAL INFORMATION FOR FILING YOUR 2002 LOUISIANA NONRESIDENT AND PART-YEAR RESIDENT INDIVIDUAL INCOME TAX RETURN
Important: If provided, taxpayers should file the pre-printed tax form imprinted with their name and address. Please print in black ink only. | | | --- | --- | | WHO MUST FILE A RETURN (Form IT-540B)
1. Any nonresident or part-year resident with income from Louisiana sources who is required to file a federal individual income tax return must file a Louisiana return reporting income earned in 2002.
2. Any taxpayer who has overpaid his tax through withholding or declaration of estimated tax must file a return to obtain a refund or credit.
3. 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 single, you should file a resident return (Form IT-540) and report all of your income to Louisiana.
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, Louisiana taxpayers are allowed a credit for this liability, provided such income was included on the Louisiana return.
4. Any military personnel whose domicile is not Louisiana must report any nonmilitary Louisiana source income on Form IT-540B.
5. 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) The decedent met the filing requirements atthe date of death. For more information on rules for filing a decedent’s final return contact the Department of Revenue at the locations listed on the back cover.
EXCEPTION – PROFESSIONAL ATHLETES – A professional athlete that either plays for a professional sports franchise or is a member of a professional sports association or league must file Form IT-540B-NRA instead of Form IT-540B. For further information, visit the Department’s [website at](website at www. rev.state.la. us and click on)[ www. rev.state.la. us](website at www. rev.state.la. us and click on)[ and click on](website at www. rev.state.la. us and click on) “Rules and Legislation” followed by “Policy Documents,” scroll down to “Revenue Information Bulletins,” and click on “Personal Income Tax.” Click on Bulletin No. 01-003. You may also obtain forms via the website or at any location of the Department. The locations are listed on the back cover of the booklet.
Any nonresident and any individual who was a resident for part of the year and a nonresident the remainder of the year must report his income from all sources for the period during which he was a resident, plus all income from Louisiana sources for the period he was

FAQs

Who must file a Louisiana return using Form IT-540B for 2002?

Nonresidents and part-year residents with income from Louisiana sources who are required to file a federal return must file. Taxpayers who overpaid through withholding or estimated tax must file to obtain a refund or credit.

Are there special rules for military personnel and surviving spouses?

Military personnel with Louisiana home of record generally must file and report all income, while those whose domicile is not Louisiana must report nonmilitary Louisiana source income on Form IT-540B. Surviving spouses, executors, administrators, or legal representatives must file a final return if the decedent met filing requirements at the date of death.

What should taxpayers do if their federal return is adjusted or if they need to amend their Louisiana return?

If federal returns are adjusted, Louisiana requires a statement disclosing the nature and amounts within 60 days after adjustments are accepted. For amended Louisiana returns, submit the corrected Form IT-540B with an explanation and a copy of the federal amended return (Form 1040X), marked in the Amended Return box.

Sep 19, 2026

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