Louisiana Preparers (MS, AR, TX etc)

[Nashville]

Any Loosyana folks out there? Redneck in Covington, do you still visit us??

I've run into a Non-Resident-freak show on the LA Non-Resident Return.

The Louisiana format is a typical two-column breakdown of income, Column 1 for all income reported on Federal Return, and Column 2 for Louisiana income ONLY. So far, so good.

But then (and I'm looking at line 13 on the Non-Resident worksheet from 2007) LA tells you to add back interest earned in other states AS IF IT WERE LOUISIANA INCOME. I didn't make this up -- this is for real!!!

How can they, under any convention respected amongst states, tax this income when it is not Louisiana income?

Something is wrong here, it just doesn't add up. Am I missing some great eternal truth?
Please don't respond and tell me tax law doesn't have to make sense -- I already know that. But would this not be taken to the Supreme Court and won??

[Redneck]

Redneck here!

This is what I can come up with.
"Interest Income From Other States
Part-year Louisiana residents should enter the amount of interest and dividends
from other states and their political subdivisions received while living in Louisiana.
If there is any of this income earned during the year then an entry is required.
Enter 0 if none.

Nonresidents of Louisiana would make no entry."