Louisiana has no separate rule for expatriates. For income tax purposes, every natural person who is domiciled in the state, and every other natural person who maintains a permanent place of abode within Louisiana or who spends an aggregate of more than six months of the taxable year within the state, is deemed to be a state resident.

La. Rev. Stat. Ann. ยง 47:31(1).

A natural person can change domicile by moving his or her residence to another location with the intent to make that location his or her habitual residence.

La. Civ. Code Ann. art. 44.

Foreign Earned Income Exclusion = Yes

Foreign Tax Credits = Yes

Treaty = Yes

Due Date = May 15

Accepts Federal Extensions = Only when filed with LA before May 15 and is extended to Nov 15