How to apply for Louisiana income tax: $12,000 retirement income exclusion for age 65+ (and exempt Social Security and public pensions)
Louisiana Department of Revenue (LDR)
Who it's for
If you are 65 or older, you can exclude up to $12,000 of retirement income (such as a private pension, annuity, IRA, or 401(k)) from your Louisiana taxable income. If you are married filing jointly and both of you are 65 or older, each of you can exclude up to $12,000; if only one spouse has retirement income, the exclusion is limited to $12,000. Starting in 2025 the $12,000 amount is adjusted each year for inflation. Louisiana also does not tax Social Security benefits, federal civilian and military retirement, railroad retirement, or benefits from many Louisiana state and local retirement systems. Claim the exclusion on Schedule E of your Louisiana resident return (Form IT-540) using code 06E, and attach your Forms 1099-R.
Only helps if you owe Louisiana income tax on retirement income that is not already exempt. The exclusion cannot be more than your retirement income.
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Find my benefitsWhat you'll need
- Louisiana individual income tax return (Form IT-540)
- Forms 1099-R for retirement income
Where to apply
Apply online: official application
Renewals
annual (claim on each year's return)
Not sure if you qualify? Run a free check first.
Find my benefitsNot legal or financial advice. The agency makes the final eligibility decision.