According to the IT-540 instructions (posted below), 49E refers to other income that was deducted on Schedule E. The amount should be listed on Lines 4A through 4G. The section of the instructions also say that the state will need supporting documentation in order to verify the exemption. Please refer to that schedule of your return to determine the source of the exemption.
49E - On a separate schedule, list the source and amount of other income included in Schedule E, Line 1, which Louisiana cannot tax. You must attach copies of supporting documentation in order to verify the exemption claimed on this line. Do not list income earned in another state. Residents of Louisiana are taxed on all income, regardless of where the income was earned. Credit for taxes paid to other states may be deducted on Nonrefundable Priority 1 Credits, Schedule C, Line 1. Nonresidents must use Form IT-540B to determine their Louisiana tax. Part-year residents have the option to file a resident or nonresident return, whichever is more beneficial. Nonresident professional athletes must electronically file Form IT-540B and Schedules NRPA-1 and NRPA-2. Disabled individuals claiming an exemption under La. R.S. 47:59.1 for making adaptations to their home should use this code to deduct the expenses from their gross income. Persons receiving disability income (La. R.S. 47:44.1(B)) for a permanent, total disability may exclude up to $6,000 of annual disability income from their taxable income. See Revenue Ruling 11-001 if you have any Build America Bonds.