Louisiana Exemption from Withholding Louisiana Income Tax (L-4E)

Exemption from Withholding Louisiana Income Tax (L-4E)	
R-1307: State of Louisiana Exemption from Withholding Louisiana Income Tax
R-1307 (1/25...revised 10/25)

State of Louisiana Exemption from
Withholding Louisiana Income Tax
Form L-4E

This form must be filed with your employer.
For Questions:
Phone: (855) 307-3893
Send an email by visiting
https://revenue.louisiana.gov/contact-us/.

TAX YEAR 20 _______

For use by employees who meet the following requirements: (Check all that apply.)

■ incurred no tax liability in the prior year and anticipate no tax liability for the current year.
■ meet the conditions set forth under the Servicemember Civil Relief Act, as amended

by the Veterans Auto and Education
Improvement Act of 2022 with a tax domicile in the State of _________________________________.
PLEASE PRINT OR TYPE

First name, middle initial, and last name

Social security number

Home address (Number and Street)

City

State

ZIP

EMPLOYEE’S CERTIFICATION
Under penalty of perjury, I declare that I anticipate that I will incur no liability for Louisiana income tax for the current year based on
the exemption checked above and to the best of my knowledge and belief, this form is true, correct, and complete.
Signature

Date (mm/dd/yyyy)

Employee - File this certificate with your employer. Otherwise, your employer must withhold Louisiana income tax from your wages.
Employer - Keep this certificate with your records. This certificate may be used instead of Form L-4, Employee’s Withholding
Certificate, by those employees qualified to claim the exemption.

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R-1307 (1/25...revised 10/25)

State of Louisiana Exemption from
Withholding Louisiana Income Tax
Form L-4E

INSTRUCTIONS
When to revoke exemption:
You must revoke this exemption certificate:

Who may claim exemption from withholding of income tax:
You may be entitled to claim exemption from withholding Louisiana
income tax if you meet one of the three qualifications below.

1.	 within 10 days from the day you anticipate you will incur
Louisiana income tax liability for the current year; or

1.	 You incurred no liability for Louisiana income tax for the prior
year and you anticipate that you will incur no liability for such
income tax for the current year. For this purpose, you incur
tax liability if your joint or separate return shows tax before the
allowance of any credit for income tax withheld. If you claim
this exemption, your employer will not withhold Louisiana
income tax from your wages.

2.	 by the first day of the last month of your current taxable year if
you anticipate you will incur Louisiana income tax liability for
the following year;
3.	 within 10 days from the 31st day of performing employment
duties within Louisiana during the current year; or
4.	 For taxable periods beginning on or after January 1, 2023, an
election made under the SCRA will be governed as follows:

2.	 You are exempt from Louisiana income taxes under the
Servicemember Civil Relief Act, as amended by the
Veterans Auto and Education (“SCRA”) Improvement Act
of 2022, when Louisiana is not your chosen tax domicile.
For taxable years beginning on or after January 1, 2023,
servicemembers and their spouse may choose one of three
jurisdictions for state tax purposes: (a) the servicemember’s
residence or domicile; (b) the military spouse’s residence or
domicile; or (c) the servicmember’s permanent duty station.
This provision does not apply to non-military, Louisianasourced income, earned by the servicemember or nonresident
spouse other than wages, interest and dividends.

Temporary Duty (TDY)
•	 If a spouse is in Louisiana to be with a servicemember
in compliance with PCS orders and the servicemember
receives a TDY order to another state, the servicemember
and spouse cannot elect to use the TDY location as their
domicile state. If the spouse remains in Louisiana while the
servicemember is away in compliance with the TDY orders,
the spouse’s Louisiana wages, interest, or dividends will not
be subject to Louisiana income tax.

3.	 You are exempt from Louisiana income taxes as a nonresident
mobile worker if you meet the qualifications. For your wages
to be exempt from Louisiana income taxes, (a) you must be
a nonresident of Louisiana; (b) you will be paid wages for
employment duties performed in Louisiana for 30 or fewer
days in the calendar year; (c) you performed employment
duties in more than one state during the calendar year; (d) the
wages are not paid for employment as a professional athlete,
staff member of a professional athletic team, professional
entertainer, public figure, or qualified production employee;
(e) your state of residence either provides a substantially
similar exemption or does not impose an individual income
tax; and (f) you did not have any other income derived from
sources within Louisiana during the calendar year. If you meet
the qualifications, an exemption certificate is not needed.
However, within 10 days from the 31st day of performing
employment duties within Louisiana during the current year
you must file Form L-4 with your employer.

Permanent Change of Station (PCS)

When to claim exemption:
File this certificate with your employer as soon as you determine
you are entitled to claim this exemption. You must file a certificate
each year if you wish to continue to claim the exemption.

Combat Zones (includes contingency operation or qualified
hazardous duty area)

•	 If the spouse is in Louisiana for less than six months after
the servicemember relocates in compliance with a PCS
order, Louisiana wages, interest, or dividends earned by
the spouse during that period of time will not be subject
to Louisiana income tax, provided the spouse has not
changed their legal domicile to Louisiana.
•	 If the spouse remains in Louisiana for more than six months
but less than one year after the servicemember’s PCS
order, the spouse is considered to be a part-year resident
for the period of time spent in Louisiana. All of the spouse’s
Louisiana- sourced income received during that time will be
subject to Louisiana income tax.
•	 If the spouse remains in Louisiana for more than one
year after the servicemember’s PCS order, the spouse
is considered to be a resident of Louisiana. All of the
spouse’s income received during that time will be subject to
Louisiana income tax.

•	 If the spouse remains in Louisiana after the servicemember’s
deployment to a combat zone, Louisiana wages, interest, or
dividends earned by the spouse during the period of time in
which the servicemember is serving in a combat zone will
not be subject to Louisiana income tax, provided the spouse
has not changed their legal domicile to Louisiana.

Multiple employers:
If you are employed by more than one employer, you may claim
the exemption from withholding with each employer, provided that
the total of your anticipated income will not cause you to incur
any liability for Louisiana income tax for the current year and you
incurred no liability for Louisiana income tax for the previous year.

If you want to discontinue, or are required to revoke this
exemption, you must file a new L-4 with your employer.

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