Should my husband, a musician, who made $100 in December 2017 in Louisiana (we live in VA) file a Louisiana State Tax Return for $100 earned in 2017?

[KatrinaB]

It depends on your filing requirement. If you were required to file a 2017 federal return, then you are also required to file a Louisiana state return. If you were not required to file a federal return and are doing so to claim a refund, then you are not required to file one.

According to the Louisiana Department of revenue, residents, part-year residents of Louisiana, and nonresidents with income from Louisiana sources who are required to file a federal income tax return must file a Louisiana Individual Income Tax Return.

Please view the Louisiana link below for more information.

http://revenue.louisiana.gov/individualincometax

Please view my (screenshot) below to determine if you were required to file a 2017 federal return. If your total income is over the threshold for your 2017 filing status, then you need to file a 2017 Louisiana return.