Form IT-540-WEB-BC at a glance
What it is: Form IT-540-WEB-BC is the 2025 LOUISIANA RESIDENT Individual Income Tax Return.
Tax deadline: Calendar year return due 5/15/2026.
Who signs: Sign Your Signature and enter the Date (mm/dd/yyyy); Spouse's Signature (If filing jointly, both must sign.) and Date (mm/dd/yyyy).
A filled-in Form IT-540-WEB-BC example: a single filer fills out the first page
How to fill out Form IT-540-WEB-BC, box by box
Mark Box
Mark Box: Name Change, Decedent Filing, Spouse Decedent, Address Change, Amended Return, NOL Carryback.
Your legal first name, Last name and SSN
You must enter your SSN in the same order as shown on your federal return.
Enter Your legal first name, Init., Last name, Suffix and Your SSN.
If joint return, enter the spouse's name, Init., Last name, Suffix and Spouse's SSN.
Address and telephone
Enter the Present home address (number and street including rural route), Unit Type, Number, City, Town, or APO, State, ZIP and the Area code and daytime telephone number.
Enter the Foreign Nation, if not United States (Do not abbreviate.)
Dates of birth and death
Enter Your Date of Birth, Spouse's Date of Birth, Decedent's Date of Death and Spouse's Date of Death.
Filing status
FILING STATUS: Enter the appropriate number in the filing status box. It must agree with your federal return.
Enter a “1” in box if single. Enter a “2” in box if married filing jointly. Enter a “3” in box if married filing separately.
Enter a “4” in box if head of household. If the qualifying person is not your dependent, enter name here.
Enter a “5” in box if qualifying surviving spouse.
Age designation
6A AGE DESIGNATION: Taxpayer 65 or Older, Spouse 65 or Older.
Dependents
6B DEPENDENTS - Enter dependent information. Enter the number of dependents claimed on Federal Form 1040 or 1040-SR in the boxes here.
Enter First Name, Last Name, Social Security Number, Relationship to You, Birth Date (mm/dd/yyyy).
If you have more than eight dependents, attach a statement to your return with the required information.
Federal adjusted gross income, deductions and Louisiana income tax
If you are not required to file a federal return, indicate wages here. Mark this box and enter zero “0” on Line 13.
7 FEDERAL ADJUSTED GROSS INCOME - If your Federal Adjusted Gross Income is less than zero, enter “0.”
8 LOUISIANA STANDARD DEDUCTION - Enter the standard deduction amount that corresponds with your filing status. Enter $12,500 if filing status is 1 or 3; $25,000 if 2, 4, or 5 (checked November 8, 2026).
If you did not itemize your deductions on your federal return, leave Lines 9A through 9D blank and go to Line 10.
10 YOUR LOUISIANA TAXABLE INCOME - Subtract Lines 8 and 9D from Line 7. If less than zero, enter “0”.
11 YOUR LOUISIANA INCOME TAX - Multiply Line 10 by .03. Round to the nearest dollar.
Credits and tax liability
12 NONREFUNDABLE PRIORITY 1 CREDITS - From Schedule C, Line 6
13 TAX LIABILITY AFTER NONREFUNDABLE PRIORITY 1 CREDITS - Subtract Line 12 from Line 11. If the result is less than zero or you are not required to file a federal return, enter zero “0.”
Consumer use tax and road usage fee
23A CONSUMER USE TAX - You must mark one of these boxes: No use tax due, Amount from the Consumer Use Tax Worksheet.
23B Electric and hybrid vehicle road usage fee: No usage fee due, Amount from Form R-19000A.
Overpayment and refund
32 OVERPAYMENT - If Line 31 is greater than Line 24, subtract Line 24 from Line 31. Your overpayment may be reduced by the Underpayment of Estimated Tax Penalty. Otherwise, go to Line 39.
34 ADJUSTED OVERPAYMENT - If Line 32 is greater than Line 33, subtract Line 33 from Line 32, and enter on Line 34. If Line 33 is greater than Line 32, subtract Line 32 from Line 33, and enter the balance on Line 39.
AMOUNT TO BE REFUNDED - Subtract Line 37 from Line 36. If mailing to LDR, use Address 2 on the next page.
Enter a “2” in box if you want to receive your refund by paper check. Enter a “3” in box if you want to receive your refund by direct deposit.
If information is unreadable, you are filing for the first time, or if you do not make a refund selection, you will receive your refund by paper check.
DIRECT DEPOSIT INFORMATION: Type: Checking Savings, Will this refund be forwarded to a financial institution located outside the United States? Yes No, Routing Number, Account Number.
If you file this paper return, it will take up to 14 weeks to get your refund check. With Louisiana Taxpayer Access Point (LaTAP) and direct deposit, you can receive your refund within 45 days.
Amount you owe
39 AMOUNT YOU OWE - If Line 24 is greater than Line 31, subtract Line 31 from Line 24.
BALANCE DUE LOUISIANA - Add Lines 39 through 46. PAY THIS AMOUNT.
DO NOT SEND CASH.
Signature and dates
Sign Your Signature and enter the Date (mm/dd/yyyy); Spouse's Signature (If filing jointly, both must sign.) and Date (mm/dd/yyyy).
“Under penalties of perjury, I declare that I have examined this return and accompanying schedules and statements, and to the best of my knowledge and belief, they are true, correct, and complete.”
Enter your Email Address.
More rules for Form IT-540-WEB-BC
All four (4) pages of this return MUST be mailed in together along with your W-2s and completed schedules. Please paperclip. Do not staple.
FILE ONLINE ON https://latap.revenue.louisiana.gov.
Common questions about Form IT-540-WEB-BC
Is there a deadline?
Calendar year return due 5/15/2026.
Where do I file it?
Mail Balance Due Return with Payment TO: Department of Revenue P. O. Box 3550 Baton Rouge, LA 70821-3550 Mail All Other Individual Income Tax Returns TO: Department of Revenue P. O. Box 3440 Baton Rouge, LA 70821-3440
Sources
[1] Form IT-540-WEB-BC (2025), Individual Income Tax Return, Louisiana Department of Revenue (the Official source link on this page).