Although Texas does not have a state income tax, many other states do. It is becoming more common, though, to live in one state while working in another and perhaps having property in a third state. Or maybe you moved and worked in two states. Every state has its own rules about how they tax individuals, and those rules can be confusing.

In these cases, you may be a part-year resident, a non-resident or something else. Every combination of states has different situations. Even if taxes are not owed, it may be desirable or necessary for taxpayers to file a state tax return to get refunds or to claim business losses that can be carried forward to future years.

If you moved from a state which has an income tax, and earned income when you lived in that state, you will probably need to file a part-year return for the old state.

Many people living in the surrounding area will travel to the casinos in Louisiana for entertainment. If you received a Form W-2G, Certain Gambling Winnings, you will need to file a Louisiana state tax return to get a (potential) refund of state income tax withheld from your winnings.