Louisiana Administrative Code — Title 61 (Revenue and Taxation)

LAC 61:I.1310 — Income Tax Tables

A. Residents. The tax due for resident individuals shall be determined using one of the following tables depending on your filing status.
B. Nonresidents and Part-Year Residents. Compute tax table income as defined in R.S. 47:293(10). Reduce the tax table income by the total amount of personal exemptions and deductions allowed for in R.S. 47:294, and increase the tax table income by the proportionate share of those personal exemptions and deductions as provided by R.S. 47:293(10). The resulting amount is considered taxable income. The tax due for nonresidents and part-year residents shall be determined using one of the following tables depending on your filing status:
1. Married Individuals Filing Joint Returns and Qualified Surviving Spouses
2. Single Individuals and Married Individuals Filing Separate Returns
3. Head of Households

Last amended: HISTORICAL NOTE: Promulgated by the Louisiana Department of Revenue, Policy Services Division, LR 29:1502 (August 2003), amended LR 35:2821 (December 2009), LR 48:2161 (August 2022).

Source: official text