Question
Non Resident State Filing Requirement for Losses
I am a non-resident of Louisiana. My only source of LA income is losses from a k-1 (publicly traded partnership-PTP). Am I required to file a Louisiana tax return if I only have losses to report? Am I able to track and carry forward these losses on my own, without filing, to be used in the future to offset gains. Or does a state tax return need to be filed in the year the losses were generated in order to carry forward and use the losses to offset income from the same PTP in future years?
