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 preserve corporate charitable contributions that federal law converted into a net operating loss carryover?
No. Louisiana used its own net operating loss rules and recognized the charitable deduction only when taken on the federal return, so the portion converted to a federal NOL carryover was lost for Loui…
How did Louisiana treat tax shelters that the IRS listed as abusive, and what penalties did the Department say it would impose?
Louisiana also treated IRS-listed abusive tax shelters as abusive for state income-tax purposes and said it would impose false-or-fraudulent-return and negligence penalties, plus any other applicable …
How did Louisiana treat a corporate owner's single-member LLC that had not elected federal corporate tax status?
Louisiana followed federal treatment: the LLC was a disregarded division of its corporate owner, and its assets, liabilities, income, deductions, and credits belonged on the owner's return. Nexus of e…
Did Louisiana follow the former federal extraterritorial-income exclusion and the related federal disallowance of deductions for corporations and individuals?
Yes. Properly excluded federal extraterritorial income stayed excluded for Louisiana corporation and individual income tax, and federally disallowed related deductions remained disallowed. Existing Lo…
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.