An individual is generally considered a resident of the state for tax purposes if they are domiciled* in Louisiana.
A temporary absence from Louisiana does not automatically mean you are no longer a resident of the state. You are considered to be a resident if you intend to return to the state after your temporary absence.
*Domicile is the place where you have a permanent residence and where you intend to return if you are living or working temporarily in another state or country.
