Who must file a Louisiana individual income tax return?

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All Louisiana resident individuals who are required to file a federal individual income tax return must file a return reporting all income earned in 2011.
Any taxpayer who has overpaid his tax through withholding or declaration of estimated tax must file a return to obtain a refund or credit.
If you are not required to file a federal return, but had Louisiana income tax withheld in 2011, you may file a return to claim a refund of the amount withheld. No Louisiana tax is due under these circumstances. On the face of the return above Line 7, print your wages as reported on your W-2 and mark the box indicating you are not required to file a federal return. Complete Lines 13A through 17C where applicable.
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 (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 (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 (IT-540) or nonresident (IT-540B) return. You may choose the option that is more beneficial to your current situation.

Resident taxpayers are allowed a credit for any net income tax paid to another state on nonmilitary income and income earned by the spouse, provided such income was included on the Louisiana return.
Any military personnel whose domicile is not Louisiana must report any nonmilitary Louisiana source income on Form IT-540B.
A temporary absence from the State of Louisiana does not automatically change your domicile for income tax purposes. The intention to change one's domicile to another state must be shown by actions taken to establish a new domicile outside Louisiana and to abandon the Louisiana domicile and privileges. Examples of actions taken include: registering to vote, registering and titling vehicles, obtaining a driver's license, changing children's school attendance, obtaining homestead exemption, or any other actions that show intent. These are intended as examples and do not necessarily indicate a change in residency. An individual who continues to maintain a residence in Louisiana while working in another state is considered a Louisiana resident.