Louisiana law directs taxpayers to use the same status on state tax returns that they use on federal returns. Because of the state constitution's ban, the revenue department requires that a gay couple filing as married on a federal tax return must file a Louisiana return as single or head of household. "The taxpayer must provide the same federal income tax information on the Louisiana State Return that would have been provided prior to the issuance" of the IRS ruling, state Revenue Secretary Tim Barfield wrote last September.