General Information for Filing Your 2022 Louisiana Resident

WHO MUST FILE A RETURN

1. If you are a Louisiana resident who is required to le a federal individual

income tax return, you must le a Louisiana income tax return reporting all

income earned in 2022.

2. You must le a return to obtain a refund or credit if you overpaid your tax

through withholding, declaration of estimated tax, credit carried forward, or by

claiming a 2022 refundable child care credit, or a Louisiana earned income

credit.

3. If you are not required to le a federal return but had Louisiana income tax

withheld in 2022, you must le a return to claim a refund of the amount

withheld. Refer to the IRS requirements for ling in order to determine if you

must le a federal return. For additional information, see the NOTE on page 1.

4. Military – If you are military personnel whose home of record is Louisiana and

you meet the ling requirements of 1 or 2 above, you must le a return and

report all of your income, regardless of where you were stationed. If you are

single, you should le Form IT-540, Louisiana Resident Individual Income Tax

Return, reporting all of your income to Louisiana. If you are married and both

you and your spouse are residents of Louisiana, you should le Form IT-540

reporting all of your income to Louisiana.

Any military personnel whose domicile is NOT Louisiana must report

any nonmilitary Louisiana sourced income on Form IT-540B, Louisiana

Nonresident Individual Income Tax Return. The federal Military Spouses

Residency Relief Act has extended certain residency protections to spouses

of military members. Under this Act, a spouse’s state of residence does not

change when he or she moves to a new state to be with a servicemember

who is under military orders to be in the new state. A spouse who is NOT a

resident of Louisiana but is in Louisiana solely to be with a Louisiana stationed

servicemember who is NOT a resident of Louisiana must report all Louisiana

sourced income other than wages, interest, or dividends, on Form IT-540B.

Income earned within or derived from Louisiana sources such as rents,

royalties, estates, trusts, or partnerships is taxable to Louisiana. See Revenue

Information Bulletin 10-005 for more information.

If you are married and one of you is not a resident of Louisiana, you may le

as a resident (Form IT-540) or a nonresident (Form IT-540B), whichever is

more benecial to you and your spouse. Resident taxpayers are allowed a

credit for income tax paid to another state on nonmilitary income or on income

earned by your spouse if that income is included on the Louisiana return. Use

Nonrefundable Priority 1 Credits, Schedule C, Line 1 to report taxes paid to

another state.

Louisiana residents who are members of the armed services and were

stationed out-of-state for 120 or more consecutive days on active duty may

be entitled to an exemption of up to $50,000 of military income. See the

instructions for Schedule E, Code 10E.

5. Professional Athletes – Louisiana Administrative Code (LAC) 61:III.1527

requires all professional athletes that participate in athletic events within

Louisiana to le all tax returns electronically. Nonresident professional athletes

must le Form IT-540B and Schedules NRPA-1 and NRPA-2, electronically.

6. A temporary absence from Louisiana does not automatically change your

domicile for income tax purposes. You must conrm your intention to change

your domicile to another state by actions taken to establish a new domicile

outside of Louisiana and by actions taken to abandon the Louisiana domicile

and its privileges. Examples of establishing a domicile include registering to

vote, registering and titling vehicles, obtaining a driver’s license, changing

children’s school of attendance, obtaining a homestead exemption, or any

other actions that show intent to establish a new domicile outside of Louisiana.

These are intended as examples and do not necessarily indicate a change

in domicile. You are considered to be a Louisiana resident if you continue

to maintain a residence in Louisiana while working in another state. Use

Nonrefundable Priority 1 Credits, Schedule C, Line 1 to report taxes paid to

another state.

7. Surviving Spouses, Executors, Administrators, or Legal Representatives –

A nal return for a decedent must be led if you are the surviving spouse,

executor, administrator, or legal representative, and the decedent met the

ling requirements at the date of death. If both conditions apply, mark the

decedent box on the face of the return for the appropriate taxpayer and attach

a copy of the death certicate. If a refund is due to the decedent’s estate,

survivor, etc., you must also complete and attach Form R-6642, Statement

of Claimant to Refund Due on Behalf of Deceased Taxpayer. The surviving

spouse, executor, administrator, or legal representative may claim the credit

for Funeral and Burial Expense for a Pregnancy-related Death on the nal

return if applicable. See the instructions for the credit for more information.

FORMS

Forms and instructions are on the Louisiana Department of Revenue (LDR) website,

www.revenue.louisiana.gov/taxforms.

AMENDED RETURNS

If you le your income tax return and later become aware of any changes you must

make to income, deductions, exemptions, or credits, you must le an amended

(corrected) Louisiana return. You must use the correct form for the tax year being

amended, mark an “X” in the “Amended Return” box on the face of the return,

include an explanation of the change and a copy of the federal amended return,

Federal Form 1040X, if one was led. If you are amending your income tax return

due to utilizing a Net Operating Loss (NOL) carryback, you must mark an “X” in

the “Amended Return” box and also in the “NOL Carryback” box on the face of the

return, include an explanation of the change and a copy of the federal amended

return, Federal Form 1040X, if one was led.

NOTE: Do not make any adjustments for refunds received or for payments

made with the original return. This information is already on le.

FEDERAL TAX ADJUSTMENTS

Louisiana Revised Statute (R.S.) 47:103(C) requires taxpayers whose federal

returns are adjusted to furnish a statement disclosing the nature and amounts of the

adjustments within 60 days after the adjustments have been made and accepted.

This statement must accompany the amended state return.

WHEN TO FILE

1. A 2022 calendar year return is due on or before May 15, 2023.

2. Returns for scal years are due on or before the 15th day of the fth month

after the close of the taxable year.

3. If the due date falls on a weekend or legal state holiday, the return is due the

next business day.

WHERE TO FILE AND PAY TAX

Enter your legal name and Social Security Number on your return and any

correspondence. NOTE: On a joint return, list the names and the Social Security

Numbers on Form IT-540 in the same order that you listed them on your federal

return.

A return for which a payment is due must be mailed to P.O. Box 3550, Baton Rouge,

LA 70821-3550. Print the last four digits of your Social Security Number on

your check or money order. DO NOT SEND CASH. An electronic payment

option is available on the LDR website at www.revenue.louisiana.gov/latap.

You can also pay your taxes by credit card over the internet or by telephone.

Visit www.revenue.louisiana.gov for more information.

All other individual income tax returns must be mailed to P.O. Box 3440, Baton

Rouge, LA 70821-3440.

EXTENSION OF TIME FOR FILING A RETURN

If you know you cannot le your return by the due date, you do not need to le

for an extension. You will automatically be granted an extension of six months to

November 15, 2023.

Important: An extension does not relieve you of your obligation to pay all tax

amounts due by the original due date. If you anticipate that you will owe additional

tax on your return, then you should submit your payment with a payment voucher

(Form R-2868V) by May 15, 2023. An extension means only that you will not be

assessed a delinquent ling penalty for ling your return after the due date but before

the extended due date. Interest on the additional tax due from the due date of the

return and any penalties will be assessed if applicable. If you le your return after the

extended due date, you will be assessed delinquent ling penalty from the original

due date of the return. NOTE: No paper or electronic extension form needs to be

led to obtain the automatic extension.

INSTALLMENT REQUEST

If you are unable to pay the balance in full by the due date, you may submit

an installment request using Form R-19026, Installment Request for Individual

Income, which is available on the LDR website. You may also submit the request by

accessing your account at www.revenue.louisiana.gov/latap. There is a fee of $105

to establish a standard installment payment agreement.

INTEREST AND PENALTIES

See Interest and Penalty Calculation Worksheet later in the instructions.

KEEP YOUR RECORDS

You should keep copies of federal and state tax returns and W-2 statements for four

years. In most cases, you do not have to submit a copy of your federal return with

your state return unless requested by LDR.

CONSUMER EXCISE TAX RETURN

Louisiana imposes an excise tax on tobacco products and alcoholic beverages. If

you purchased any of these products on the internet or through the mail, you are

required to pay the excise tax on those products. You must use Form R-5629,

Consumer Excise Tax Return, to report and pay the tax due on these products.

• Use black ink only.

• Free internet filing is available for most Louisiana taxpayers at www.revenue.louisiana.gov/fileonline.

• See pages 14 and 15 for What’s New for 2022.

General Information for Filing Your 2022 Louisiana Resident Individual Income Tax Return

www.revenue.louisiana.gov Louisiana Department of Revenue

ABOUT THIS FORM

The return has been designed for electronic scanning, which permits

faster processing with fewer errors. In order to avoid unnecessary delays

caused by manual processing, taxpayers should follow the guidelines

listed below:

1. Enter amounts only on those lines that are applicable.

2. Use only a pen with black ink.

3. Because this form is read by a machine, enter your numbers inside

the boxes like this:

4. All numbers should be rounded to the nearest dollar. Numbers

should NOT be entered over the pre-printed zeros, in the boxes on

the far right, which are used to designate cents (.00).

5. To avoid any delay in processing, use this form for 2022 only.

6. If you are ling an amended return, mark an “X” in the “Amended

Return” box on the face of the return.

Nonresidents must use Form IT-540B to le their Louisiana return.

Part-year residents have the option to le a resident or nonresident

return, whichever is more benecial. See Revenue Ruling 05-008 on

LDR’s website. Nonresident professional athletes must electronically

le Form IT-540B and Schedules NRPA-1 and NRPA-2.

NAME, ADDRESS, AND SOCIAL SECURITY NUMBER – Enter your

legal name, address, daytime telephone number, Social Security Number,

and date of birth on your return. For the unit type, use postal abbreviations

such as APT, FL, STE, and RM. If you have a foreign address, enter

the city name in the appropriate space. Follow the country’s practice for

entering the postal code and the name of the province, county, or state.

Enter the foreign country name in the appropriate space. Don’t abbreviate

the country name.

If there is a change in your name or address since last year’s return (for

example, new spouse), mark an “X” in the “Name Change” or “Address

Change” box. LDR automatically updates your account when you change

your address with the Post Office. A direct address change can be

accomplished by marking the “Address Change” box when ling your

return, or can be submitted by accessing your account at www.revenue.

louisiana.gov/latap. If married, enter Social Security Numbers and date

of birth for both you and your spouse. On a joint return, your names and

Social Security Numbers must be listed in the same order that you listed

them on your federal return.

NOTE: If you are not required to le a federal return, but had Louisiana

income tax withheld in 2022, complete Lines 1 through 6F. In the appro-

priate boxes above Line 7, enter the total amount of wages and income

and mark the box to the right. Skip to Line 12, enter zero “0” and complete

the remainder of the return. You must enter the total amount of wages and

income in the boxes above Line 7. Failure to do so will result in processing

delays.

Lines 1-5 – Filing status – You must use the same ling status on your

Louisiana return as you did on your federal return. In the box on the left,

enter the number corresponding to your ling status: “1” for Single, “2”

for Married Filing Jointly, “3” for Married Filing Separately, “4” for Head of

Household, and “5” for Qualifying Widow(er). Head of Household status

is for unmarried people who paid over half the cost of keeping up a home

for a qualifying person. If you le as Head of Household or Qualifying

Widow(er), you must show the child’s name if the qualifying person is a

child but not your dependent.

Lines 6A and 6B – Exemptions – Mark an “X” in the appropriate boxes.

You must use the same number of exemptions on your Louisiana return

as you did on your federal return, unless: you are listed as a dependent on

someone else’s return, you are age 65 or over, you are blind, or your ling

status is Qualifying Widow(er). You must claim an exemption for yourself

on Line 6A, even if someone else claimed you on their federal tax return.

This box has already been marked with an “X” for you.

Line 6C – Enter the names of the dependents claimed on your federal

return. Complete the required information. If you have more than

6 dependents, attach a statement to your return with the required

information. In the box on Line 6C, enter the total number of dependents

claimed.

Line 6D – Add Lines 6A, 6B, and 6C.

Line 6E – If you are claiming the deduction for certain adoptions on

Schedule E, enter the number of dependents included on Line 6C for

whom you are claiming the deduction. You must show the child’s name

on the line provided. If more space is needed, attach a statement to your

return with the required information.

Line 6F – Subtract Line 6E from Line 6D.

Line 7 – Enter the amount of your Federal Adjusted Gross Income. This

amount is taken from Federal Form 1040 or 1040-SR, Line 11. If your

Federal Adjusted Gross Income is less than zero, enter “0.”

If you have any exempt income or deductions other than what is reported

on Line 8D, you need to complete Schedule E to determine your Louisiana

Adjusted Gross Income. Mark an “X” in the box on Line 7 if the amount

from Schedule E, Line 5, is used.

Lines 8A through 8D – If you did not itemize your deductions on your

federal return, skip Lines 8A, 8B, 8C, and 8D and go to Line 9.

Line 8A – If you itemized your deductions on your federal return, enter the

amount of your federal itemized deductions, shown on Federal Form 1040

or 1040-SR, Schedule A, Line 17.

Line 8B – If you itemized your deductions on your federal return, enter

the amount of your allowable federal itemized deduction for medical and

dental expenses, shown on Federal Form 1040 or 1040-SR, Schedule A,

Line 4.

Line 8C – If you itemized your deductions on your federal return and

your ling status is 1 or 3, enter $12,950; 2 or 5, enter $25,900; 4, enter

$19,400.

Line 8D – Subtract Line 8C from Line 8B. If less than zero, enter zero “0.”

Line 9 – Subtract Line 8D from Line 7. If less than zero, enter zero “0.”

Line 10 – Use the tax table that corresponds with your ling status. Locate

the amount of your tax table income from Line 9 in the rst two columns

of the tax table. Read across to the column numbered the same as the

total number of exemptions claimed on Line 6F. The amount shown in

that column is your Louisiana tax liability. Enter this amount on Line 10.

If you have more than 8 exemptions, refer to the instructions at the top of

the tax tables.

Line 11 – Enter the amount of the Nonrefundable Priority 1 Credits from

Form IT-540, Schedule C, Line 6.

Line 12 – Subtract Line 11 from Line 10. If the result is less than zero or

if you are not required to le a federal return, enter zero “0” and complete

the remainder of the return.

Line 13 – Enter the amount of your Louisiana Refundable Child Care

Credit from the 2022 Louisiana Refundable Child Care Credit Worksheet,

Line 11. This worksheet must be attached to your return. Your Federal

Adjusted Gross Income must be $25,000 or less to claim a credit on

this line. See the Louisiana Child Care Credit instructions.

Line 13A – Enter the amount from the 2022 Louisiana Refundable Child

Care Credit Worksheet, Line 3.

Line 13B – Enter the amount from the 2022 Louisiana Refundable Child

Care Credit Worksheet, Line 6.

Line 14 – Enter the amount of your 2022 Louisiana Refundable School

Readiness Credit. Your Federal Adjusted Gross Income must be

$25,000 or less to claim a credit on this line. The amount is determined

from your Louisiana Refundable School Readiness Credit Worksheet.

This worksheet must be attached to your return. In the boxes under Line

14, enter the number of your qualied dependents who attended the

associated star rated facility or facilities.

0 1 2 3 4 5 6 7 8 9 X

Instructions for Preparing Your 2022 Louisiana Resident Income Tax Return Form (IT-540)

Instructions for Preparing Your 2022 Louisiana Resident Income Tax Return ...Continued

Line 15 – Enter the amount of your Louisiana Earned Income Credit

(LA EIC). If you claimed a Federal Earned Income Credit (EIC), you are

entitled to a LA EIC as provided under R.S. 47:297.8. The refundable

credit is equal to 5 percent of your Federal EIC. The Louisiana Earned

Income Credit Worksheet must be attached to your return.

Line 16 – Enter the amount of the Other Refundable Priority 2 Credits

from Form IT-540, Schedule F, Line 9.

Line 17 – Add Lines 13, and 14 through 16. Do not include amounts on

Lines 13A and 13B.

Line 18 – If Line 12 is greater than Line 17, subtract Line 17 from Line

12. Also, enter a zero “0” on Line 19 and go to Line 20. Otherwise, enter

a zero “0” on Line 18 and go to Line 19.

Line 19 – If Line 17 is greater than Line 12, subtract Line 12 from Line 17.

Line 20 – Enter the amount of the Nonrefundable Priority 3 Credits from

Form IT-540, Schedule J, Line 16. These credits are limited to the tax

liability calculated on Line 18.

Name Boxes – Enter the rst 4 letters of the primary taxpayer’s last name

in the boxes at the bottom of the second, third, and fourth pages.

Line 21 – Subtract Line 20 from Line 18. If less than zero, enter zero “0.”

Line 22 – During 2022, if you purchased goods for use in Louisiana from

outside the state and were not charged Louisiana state sales tax, you are

required to le and pay the tax directly to LDR. This includes purchases

from catalogs, television, Internet, another state, or outside the U.S. If

any of the items were alcoholic beverages or tobacco products, you are

required to le Form R-5629. Use the Consumer Use Tax Worksheet

below to calculate your use tax. Do not include any consumer use

tax reported for 2022 on Form R-1035, Consumer Use Tax Return, or

purchases made for your business. You must register your business with

LDR and report the use tax for your business under that account. Mark

an “X” in the box to indicate if no use tax is due or the amount is from the

Consumer Use Tax Worksheet.

Line 23 – Add Lines 21 and 22.

Line 24 – Enter the amount from Line 19, if applicable.

Line 25 – Enter the amount of the Refundable Priority 4 Credits from Form

IT-540, Schedule I, Line 6.

Line 26 – Enter the amount of Louisiana income tax withheld in 2022.

You must attach copies of all W-2 and 1099 forms that indicate tax was

withheld.

Line 27 – Enter the amount of any credit carried forward from 2021. This

amount is shown on your 2021 Form IT-540, Line 37, or IT-540B, Line 38.

Line 28 – Enter the total amount of estimated payments you made for the

2022 tax year.

Line 29 – Enter the amount of extension payment you made for the 2022

tax year.

Line 30 – Add Lines 24 through 29.

Line 31 – Overpayment – If Line 30 is greater than Line 23, subtract

Line 23 from Line 30. Your overpayment may be reduced by the

Underpayment of Estimated Tax Penalty. If Line 30 is equal to Line

23, enter a zero on Lines 31 through 38 and go to Line 39. If Line 30 is

less than Line 23, enter a zero on Lines 31 through 37 and go to Line 38.

Line 32 – See instructions for Underpayment Penalty.

Line 33 – If Line 31 is greater than Line 32, subtract Line 32 from Line 31

and enter the balance on Line 33. If Line 32 is greater than Line 31, enter

zero “0” on Lines 33 through 37, subtract Line 31 from Line 32, and enter

the balance on Line 38.

Line 34 – You may donate all or part of your overpayment (Line 33) to

various organizations or funds listed on Schedule D, Lines 2 through

21. Enter the amount from Schedule D, Line 22. This amount cannot be

greater than Line 33.

Line 35 – Subtract Line 34 from Line 33. This amount of overpayment is

available for credit or refund.

Line 36 – Enter the amount of available overpayment shown on Line 35

that you wish to credit to 2023.

Line 37 – Subtract Line 36 from Line 35. This amount is to be refunded.

You must select how you want to receive your refund. If this is your rst

time ling, your refund cannot be directly deposited. Enter a “2” in the box

if you want to receive your refund by paper check. Enter a “3” in the box if

you want your refund directly deposited into your bank account. Carefully

enter the information in the boxes to indicate the type of bank account,

the routing number, and the account number. Your nine digit routing

number appears under the memo line of your check; your bank account

number will appear to the right of your routing number. You are required

to answer the question regarding the location of the bank account.

If the information is unreadable or if you do not select a method to

receive your refund, you will receive your refund by paper check.

Option 1 was omitted intentionally.

Line 38 – If Line 23 is greater than Line 30, subtract Line 30 from Line 23.

If you entered an amount from Line 33 as the result of an underpayment

penalty exceeding an overpayment, complete Lines 39 through 41, enter

zero “0” on Lines 42 through 44, and go to Line 45.

Lines 39 through 41 – You may make a donation to the funds listed

on Lines 39 through 41.You must include payment for the amount being

donated with your return. The donation will not be made unless you make

payment and the donation cannot be refunded at a later date.

Line 42 – Interest is charged on all tax amounts not paid by the due date.

Enter the amount from the Interest Calculation Worksheet, Line 5.

Line 43 – If you fail to le your tax return by the extended due date – on

or before November 15, 2023, for calendar year lers, or on or before your

scal year extended due date, you may be charged a delinquent ling

penalty. Enter the amount from the Delinquent Filing Penalty Calculation

Worksheet, Line 3.

www.revenue.louisiana.gov Louisiana Department of Revenue

Consumer Use Tax Worksheet

Under La. R.S. 47:302(K), LDR is required to collect a 8.45 percent tax on out-of-state purchases subject to use tax. This 8.45 percent rate (which

includes 4 percent to be distributed by LDR to local governments) is in lieu of the actual rate in effect for your area, and is payable regardless of the

actual combined state and local rate for your area.

This law ensures that Louisiana businesses are not at a competitive disadvantage with out-of-state businesses who are not required to collect sales tax.

1. Taxable purchases ............. $ .00

Tax rate (8.45 percent) ....... X .0845

2. Total use tax due ................ $ .00 ☛ Enter here and on Form IT-540, Line 22.

www.revenue.louisiana.gov Louisiana Department of Revenue

Instructions for Preparing Your 2022 Louisiana Resident Income Tax Return ...Continued

Line 44 – If you fail to pay the tax due by the due date – on or before

May 15, 2023, for calendar year lers, you may be charged a delinquent

payment penalty. Enter the amount from the Delinquent Payment Penalty

Calculation Worksheet, Line 7.

Line 45 – See the instructions for Underpayment Penalty.

Line 46 – Add Lines 38 through 45. You may make an electronic payment

at www.revenue.louisiana.gov/latap. You may also make payment by

check or money order. DO NOT SEND CASH. Make your check or money

order payable to the Louisiana Department of Revenue. Print the last

four digits of your Social Security Number on your check or money order

and attach it to your return.

You can also pay your taxes by credit card over the internet or by

telephone. Visit www.revenue.louisiana.gov/MakeAPayment for more

information.

Social Security Numbers – Enter your social security number in boxes

provided on each page of your return.

Name Boxes – Enter the rst 4 letters of the primary taxpayer’s last name

in the boxes under the signature line.

Filing – YOU MUST SIGN AND DATE YOUR RETURN. If married ling

jointly, both spouses must sign.

Paid Preparer Instructions – If your return was prepared by a paid

preparer, that person must also sign in the appropriate space, complete

the information in the “Paid Preparer Use Only” box and enter his or her

identication number in the space provided under the box. If the paid

preparer has a Preparer Tax Identication Number (PTIN), the PTIN

must be entered in the space provided under the box; otherwise enter the

Federal Employer Identication Number (FEIN) or LDR account number.

If the paid preparer represents a rm, the rm’s FEIN must be entered in

the “Paid Preparer Use Only” box. The failure of a paid preparer to sign

or provide an identication number will result in the assessment of the

unidentied preparer penalty on the preparer. The penalty of $50 is for

each occurrence of failing to sign or failing to provide an identication

number.

DO NOT SUBMIT A PHOTOCOPY OF THE RETURN. Only submit an

original return.

If a schedule is required in the instructions below, you must attach a

separate schedule for each credit claimed. The schedule should clearly

identify the credit, your name, and your Social Security Number. If

documentation is required, you must submit the documentation with your

return. For faster processing, you can upload all required information

when you le your return electronically. Revenue Information Bulletins are

posted on www.revenue.louisiana.gov/policies under Policy Documents.

A shareholder, partner or member of an S corporation or other pass-

through entity must attach a copy of the Schedule K-1 and other

documentation required to substantiate their share of any credit passed

down from the entity.

Note: If you are claiming a credit that is recorded in the Tax Credit

Registry, you must attach a copy of Form R-6135, Credit Registration

Form, to the return and list the State Certication Number in the

appropriate space on the return.

See Revenue Information Bulletin 14-005 for information on the Tax

Credit Registry and Revenue Information Bulletin 17-008 for claiming a

purchased transferable tax credit.

Pass-through Entity Tax Election: If you are a shareholder, member,

or partner of an entity that has made the pass-through entity tax election

to pay Louisiana income tax at the entity level, any credits earned by the

entity for 2022 cannot be used on the individual income tax return. Credits

earned in the year the election was made or after the election was made

are tax items of the entity and the credit and its future carryforward must

be reported on the entity’s return. Tax credits earned in tax years prior

to the election that have previously passed through to the owners are

tax items of the owners and any credit carryforward remaining can only

be used on the individual income tax return. See Revenue Information

Bulletin 19-019 and LAC 61:l.1001(C)(6) for more information.

General Information Regarding Tax Credits

Line 1 – If you are a resident of Louisiana, you are allowed a credit for

income taxes paid to other states for income reported on your Louisiana

return (R.S.47:33). Note that you may not claim the tax withheld; you must

le a return with the other state and claim the tax actually paid. You may

not claim credit for taxes paid to cities or foreign countries. See Revenue

Ruling 02-013 for information on taxes paid to the District of Columbia.

The credit is allowed ONLY if the other state does not allow a nonresident

credit against the income taxes imposed by that state for taxes paid or

payable to the state of resident. The credit is limited to the amount of

Louisiana income tax that would have been imposed if the income earned

in the other state had been earned in Louisiana.

The credit is equal to the lesser of the amount of taxes paid to the other

state or the amount determined by multiplying the taxpayer’s Louisiana

income tax liability by a fraction, the numerator of which is the taxpayer’s

Louisiana tax table income attributable to the other state to which net

income taxes were paid, and the denominator of which is total Louisiana

tax table income. See Revenue Information Bulletin 16-052 for information

on qualifying states. A copy of the returns led with the other states and

Form R-10606, Supplemental Worksheet for Credit for Taxes Paid to

Other States, must be attached to your return. If the taxes were paid on

your behalf on a composite return to another state, copies of the return for

the other state and your K-1 must be attached to the return.

Line 1A – Enter the total from Form R-10606, Column 8, Line 15.

Line 1B – Enter the total from Form R-10606, Column 9, Line 15.

Additional Nonrefundable Priority 1 Credits, Lines 2 through 5

Additional nonrefundable credits available for the tax year ending

December 31, 2022, are referenced individually by a three-digit code.

Please enter the credit description, identifying code, and the dollar amount

claimed in the appropriate spaces on Lines 2 through 5.

NOTE: Use only the codes referenced in the table on Schedule C.

The codes listed here are not interchangeable with other codes listed

in this booklet.

Example:

Credit Description Code Amount of Credit Claimed

Premium Tax

1 0 0

5 0 0

Line 6 – Add Lines 1B, and 2 through 5. Also, enter the amount on Form

IT–540, Line 11.

CODE CREDIT DESCRIPTION

100 – Premium Tax – R.S. 47:227 provides a credit for premium taxes

paid during the preceding 12 months by an insurance company

authorized to do business in Louisiana. The credit may be

passed through to individuals who are shareholders or members

of certain legal entities. A schedule must be attached listing the

entities that paid the premium tax and generated the credit on

behalf of the individual.

Instructions for Nonrefundable Priority 1 Credits, Schedule C

www.revenue.louisiana.gov Louisiana Department of Revenue

Instructions for Donations, Schedule D

Line 1 – Enter the amount of adjusted overpayment from Form IT-540,

Line 33.

Line 2 – You may donate all or part of your adjusted overpayment to The

Military Family Assistance Fund. This fund provides assistance to family

members of active Louisiana military personnel.

Line 3 – You may donate all or part of your adjusted overpayment to

the Coastal Protection and Restoration Fund for the purposes of coastal

restoration, conservation, and hurricane protection. For more information,

visit www.coastal.la.gov.

Line 4 – You may contribute an amount of your adjusted overpayment

to the Louisiana Student Tuition Assistance and Revenue Trust (START)

Savings Program. Contributions are not allowed to a START K12

account. IMPORTANT: If ling a joint return, you or your spouse must

be a registered account owner in the START Savings Program in

order to contribute all or part of your overpayment. If you do not have

an account, you may contact the Louisiana Office of Student Financial

Assistance at 1-800-259-5626, or go to www.startsaving.la.gov to enroll.

All contributions of your overpayment will be equally distributed among the

account holder’s beneciaries.

Line 5 – You may donate all or part of your adjusted overpayment to

the Wildlife Habitat and Natural Heritage Trust Fund. This fund provides

for the acquisition and management of lands used for state parks, state

forests, and wildlife and shery management areas.

Line 6 – You may donate all or part of your adjusted overpayment to the

Louisiana Cancer and Lung Trust Fund Board. This fund provides for

resources to reduce the incidence, morbidity, mortality, and economic

impact of all forms of cancer through education, prevention, research, and

early detection.

Line 7 – You may donate all or part of your adjusted overpayment to

the Louisiana Pet Overpopulation Advisory Council for the purpose of

promoting the proper treatment and well-being of animals. For more

information, visit www.louisianapetoverpopulation.org.

Line 8 – You may donate all or part of your adjusted overpayment to

promote unity among member food banks in Louisiana in support of their

common mission to feed the hungry. For more information, visit www.

feedinglouisiana.org.

Line 9 – You may donate all or part of your adjusted overpayment to the

Make-A-Wish Foundation of the Texas Gulf Coast & Louisiana. For more

information, visit www.texgulf.wish.org.

Line 10 – You may donate all or part of your adjusted overpayment to

the Louisiana Association of United Ways/LA 2-1-1 for the purpose of the

2-1-1 helpline. For more information, visit www.louisiana211.org.

Line 11 – You may donate all or part of your adjusted overpayment to

the American Red Cross. For more information, visit www.redcross.org.

Line 12 – You may donate all or part of your adjusted overpayment to the

Honor Guard for Military Funerals Fund. This fund provides for military

funeral honors for members of Louisiana’s military forces.

Line 13 – You may donate all or part of your adjusted overpayment to

the Louisiana State Troopers Charities, Inc. to assist in educational and

community oriented programs that promote or improve the standing of the

Louisiana State Police in the communities of this State.

Line 14 – You may donate all or part of your adjusted overpayment to the

Louisiana Horse Rescue Association. The purpose of this association is

to provide sanctuary for abused or abandoned horses of racing breeds

until caring homes are found for them. For more information, visit www.

louisianahorserescue.com.

Line 15 – You may donate all or part of your adjusted overpayment to

the Louisiana Coalition Against Domestic Violence (LCADV) fund. The

purpose of this fund is to provide resources to educate women who are

victims of domestic violence. For more information, visit www.lcadv.org.

Line 16 – You may donate all or part of your adjusted overpayment to the

Dreams Come True, Inc. for the purpose of fullling dreams of children

with life-threatening illnesses. For more information, visit www.dctoa.

com.

Line 17 – You may donate all or part of your adjusted overpayment to the

Sexual Trauma Awareness and Response (STAR) organization to support

survivors of sexual trauma, improve systems response, and create social

change to end sexual violence. For more information, visit www.star.ngo.

Line 18 – You may donate all or part of your adjusted overpayment to the

Louisiana State University Agricultural Center Grant Walker Educational

Center (4-H Camp Grant Walker) to provide quality eld trips, off-season

programs and other great educational products. For more information, visit

www.lsuagcenter.com/topics/kids_teens/events/camps/grant_walker.

Line 19 – You may donate all or part of your adjusted overpayment to

Maddie’s Footprints to help families who have experienced miscarriages,

stillbirths or the loss of an infant. For more information, visit www.

maddiesfootprints.org.

Line 20 – You may donate all or part of your adjusted overpayment to

the University of New Orleans (UNO) Foundation to provide the critical

resources for UNO to achieve its mission of providing educational

excellence to a diverse undergraduate and graduate student body and

creating knowledge through research. For more information, visit www.

unofoundation.org.

Line 21 – You may donate all or part of your adjusted overpayment to

the Southeastern Louisiana University Foundation to engage in initiatives

that help build and advance the reputation of Southeastern and that

support strong constituent relationships. For more information, visit www.

southeastern.edu/alumni_donors/foundation.

Line 22 – Add Lines 2 through 21. This amount cannot be more than Line

1. Also, enter this amount on Form IT-540, Line 34.

120 – Bone Marrow – R.S. 47:287.758 provides a credit to employers

authorized to do business in the state who incur bone marrow

donor expense by developing a bone marrow donation program,

educating employees related to bone marrow donations, making

payments to a health care provider for determining tissue

types of potential donors, and paying wages to an employee

for time related to tissue typing and bone marrow donation.

If the wage expense is used to obtain the credit, it cannot

be deducted as an expense for income tax purposes. The

credit can only be passed through to individuals who are

shareholders or members of certain legal entities. The amount

of the credit is equal to 18 percent of the bone marrow donor

expense paid or incurred by the employer during the tax year.

150 – Qualied Playgrounds – R.S. 47:6008 provides a credit for

donations to assist qualied playgrounds. The credit is for the

lesser of $720 or 36 percent of the value of the cash, equipment,

goods, or services donated. For more information on this credit,

see Revenue Ruling 02-020.

155 – Debt Issuance – R.S. 47:6017 provides a credit for 72 percent

of the amount of the ling fee paid to the Louisiana State Bond

Commission, which is incurred by an economic development

corporation in the preparation and issuance of bonds.

199 – Other – Reserved for future credits.

Instructions for Nonrefundable Priority 1 Credits, Schedule C ...Continued

CODE CREDIT DESCRIPTION CODE CREDIT DESCRIPTION

www.revenue.louisiana.gov Louisiana Department of Revenue

Line 1 – Enter the amount of your Federal Adjusted Gross Income. This

amount is shown on your Federal Form 1040 or 1040-SR, Line 11. If the

amount is less than zero, mark the box on Line 1. Do not use a negative

sign with the amount. For example, if your Federal AGI is a $10,000 loss,

mark the box on Line 1 and enter 10,000.

Line 2A – Tax-exempt interest and dividend income reported on your

federal return are taxable to Louisiana if ALL of the following conditions

are met:

a. You are ling as a resident of Louisiana.

b. The interest or dividend income is received from obligations of

a state or political subdivision of a state other than Louisiana.

Obligations of the State of Louisiana, its political subdivisions,

or public corporations created by them and their constituted

authorities are exempt from Louisiana taxes.

c. The obligations were purchased on or after January 1, 1980.

Enter the TOTAL taxable interest and dividends. Do not list interest and

dividends separately. See Revenue Ruling 11-001 if you have any Build

America Bonds.

Line 2B – Enter any previously exempted Louisiana Student Tuition

Assistance and Revenue Trust (START) contributions that were refunded

to you during 2022 by the Louisiana Office of Student Financial Aid.

Line 2C – Enter any previously exempted Louisiana Student Tuition

Assistance and Revenue Trust Grades K-12 (START K12) contributions

that were refunded to you during 2022 by the Louisiana Office of Student

Financial Aid.

Line 2D – R.S. 47:297.14 provides for an exclusion for an individual who

is a shareholder, member, or partner of an entity that made the pass-

through entity tax election under R.S. 47:287.732.2. This election allows

S corporations, and other entities taxed as partnerships for federal income

tax purposes, to pay Louisiana income tax at the entity level. The entity

must have received LDR’s approval of the election. The add-back amount

is the Louisiana net operating loss that was reported at the entity level

for this tax year that is included on Federal Form 1040 or 1040-SR. You

must also include any net operating loss carried forward from a tax year

in which the election was made and utilized in this tax year.

This amount should be included in the amount on Schedule E, Line 1.

Do not include income not taxed at the entity level such as interest and

dividend income. See Revenue Information Bulletin 19-019 and LAC

61:I.1001(C)(4) for more information.

Line 3 – Add Lines 1, 2A, 2B, 2C, and 2D. If the amount is less than zero,

enter zero “0.” This line may not be less than zero.

EXEMPT INCOME LINES 4A THROUGH 4G

Income items that are considered exempt by Louisiana law to arrive at

Louisiana taxable income are referenced individually by a three-digit

code. Enter the description, identifying code, and dollar amount in the

appropriate spaces on Lines 4A through 4G.

NOTE: Use only the codes referenced in the table on Schedule E. The

codes listed here are not interchangeable with other codes listed in

this booklet.

Example:

Exemption Description Code Amount

START Savings Program

0 9 E

7 0 0

CODE EXEMPTION DESCRIPTION

01E – Interest and Dividends on U.S. Government Obligations

– Enter the amount of interest and dividends received from

U.S. government obligations that are included in the amount

on Line 1 of Schedule E. Include amounts received from

mutual funds, which are identied as income from investments

in U.S. government obligations. If the amount is not

identied specically, it is taxable and cannot be excluded.

CODE EXEMPTION DESCRIPTION

02E – Louisiana State Employees’ Retirement Benets – Enter the

amount of retirement benets received from the Louisiana State

Employees’ Retirement System. This amount should be included

in the amount on Schedule E, Line 1. Indicate the month and

year that you or your spouse retired in the appropriate space.

03E – Louisiana State Teachers’ Retirement Benets – Enter the

amount of retirement benets received from the Louisiana State

Teachers’ Retirement System. This amount should be included

in the amount on Schedule E, Line 1. Indicate the month and

year that you or your spouse retired in the appropriate space.

04E – Federal Retirement Benets – Enter the amount of retirement

benets received from a Federal Retirement System, including

benets received from a military survivor benet plan. This

amount should be included in the amount on Schedule E, Line

1. Indicate the month and year that you or your spouse retired in

the appropriate space.

05E – Other Retirement Benets – Enter the amount of retirement

benets received from any retirement systems whose benets

are specically exempted by law from Louisiana income tax.

This includes retirement systems for school employees, State

Police, municipal employees and police, parochial employees,

reghters, Assessors, Clerks of Court, District Attorneys,

Registrars of Voters, Sheriffs, and certain local retirement

systems. In the space provided, enter the name of the retirement

system or the statutory citation exempting these benets from

Louisiana income tax. A list of the eligible retirement systems and

their statutory citations can be found at www.revenue.louisiana.

gov/FAQ/Details/1216. This amount should be included in the

amount on Schedule E, Line 1. Indicate the month and year that

you or your spouse retired in the appropriate space.

Worksheet for Code 06E Taxpayer Spouse

1. Enter retirement income you received and

reported on Federal Form 1040 or 1040-

SR, Lines 4b and 5b. Enter taxpayer’s

amount on Line 1(a) and enter spouse’s

amount on Line 1(b).

________

2. Enter retirement income you received

and reported as codes 02E, 03E, 04E,

and 05E of Schedule E. Enter taxpayer’s

amount on Line 2(a) and enter spouse’s

amount on Line 2(b).

________ ________

3. Subtract Line 2 from Line 1.

________ ________

4. Maximum exemption for individuals 65 or

older.

$6,000 $6,000

5. For each taxpayer 65 or older, enter the

amount from Line 3, or Line 4, whichever

is less.

________ ________

6. If your ling status is single, head of household, married ling sepa-

rately, or qualifying widow(er), enter the amount from Line 5(a) above

on Schedule E and code as 06E. If your ling status is married ling

jointly, add the amounts on Lines 5(a) and 5(b) above and enter the

result on Schedule E and code as 06E.

06E – Annual Retirement Income Exemption for Taxpayers 65

Years of Age or Older – Up to $6,000 of your annual retirement

income may be exempted from state taxation if your ling

status is single, head of household, married ling separately,

or qualifying widow(er), and you are 65 years of age or older.

If your ling status is married ling jointly, both you and your

spouse are age 65 years or older, and each of you received

annual retirement income, up to $6,000 of the annual retirement

income that each taxpayer receives may be exempt from state

taxation. “Annual retirement income” that is taxable to Louisiana

is any distributions from a pension, an annuity, or an individual

retirement arrangement (IRA) that you receive and report on

Instructions for Adjustments to Income, Schedule E

www.revenue.louisiana.gov Louisiana Department of Revenue

Instructions for Adjustments to Income, Schedule E ...Continued

Federal Form 1040 or 1040-SR, Lines 4b and 5b. Do not include

retirement benets that are coded as 02E, 03E, 04E, or 05E.

Enter the name of the payor on the line provided.

If your ling status is single, head of household, married

ling separately, or qualifying widow(er), determine the exempt

amount that should be entered for code 06E by completing the

FIRST COLUMN of the worksheet provided on the prior page.

If your ling status is married ling jointly, determine the exempt

amount that should be entered for code 06E by completing BOTH

COLUMNS of the worksheet provided on the prior page.

07E – Taxable Amount of Social Security – Social Security benets

that are taxed on your federal return are exempt from Louisiana

tax. Enter the amount shown on your Federal Form 1040 or

1040-SR, Line 6b.

08E – Native American Income – Louisiana Administrative Code

61:I.1303 provides that income derived from sources on the

reservation that have been earned or received by an enrolled

member of a federally recognized Indian tribe who resides on that

tribe’s reservation shall be exempted from Louisiana individual

income tax. The income derived from sources outside of the

reservation, including sources outside of Louisiana, that have

been earned or received by an enrolled member of a federally

recognized Indian tribe residing on that tribe’s reservation is

taxable for Louisiana individual income tax purposes. Income

earned by a member of a federally recognized tribe residing off

of the tribe’s reservation in Louisiana is taxable regardless of the

income source. Additionally, an enrolled member of a federally

recognized Indian tribe who resides on the reservation for a

portion of the year and resides off the reservation for a portion of

the year is taxed based on where the enrolled member resided

when the income was earned.

09E – START Savings Program Contributions – R.S. 47:293(9)(a)

(vi) provides that any Louisiana Student Tuition Assistance and

Revenue Trust (START) account holders with a ling status

of single, married ling separately, head of household, and

qualifying widow(er) can exempt up to $2,400 per beneciary

from Louisiana taxable income. Account holders with a ling

status of married ling jointly can exempt up to $4,800 per

beneciary from Louisiana taxable income. In certain situations,

the exemption amount can be doubled. See Revenue Information

Bulletin 06-003 on LDR’s website. The exemption for amounts

contributed to a START K12 account is reported using code 28E.

10E – Military Pay Exclusion – R.S. 47:293(9)(e) provides an exclusion

to Louisiana residents who were on active duty in the U.S. armed

forces for 120 or more consecutive days. The exempt portion is

the compensation earned outside of Louisiana during and after

120 plus consecutive days of active duty, up to $50,000. Example:

If on January 15, 2022, you went on active duty and continuously

remained on active duty at least through May 12, 2022, (120

days) during which you served 40 days in Louisiana and the

remainder outside of Louisiana, income from the 41st day forward

is exempt, up to $50,000, once you have served more than 120

consecutive days. Retain a copy of your official orders, including

endorsements that establish your 120 plus consecutive days of

active duty with your 2022 return. If ling electronically, bring a

copy of your orders including endorsements to your tax preparer.

11E – Road Home – R.S. 47:293(9)(a)(i) provides that any grant,

loan, or other benet directly or indirectly provided to a taxpayer

by the Disaster Recovery Unit of the Office of Community

Development shall be excluded if the income was included in the

taxpayer’s Federal Adjusted Gross Income. Benets may include

payments from Restore Louisiana for recovery from the Great

Flood of 2016. This amount should be included in the amount on

Schedule E, Line 1.

13E – Recreation Volunteer – R.S. 47:293(9)(a)(xii) provides an

exclusion of $500 per tax year for individuals who volunteer

for recreation departments. To qualify for this exclusion, the

taxpayer must serve as a volunteer for 30 or more hours during

the taxable year and must be registered as a volunteer with a

recreation department operated by the state of Louisiana or

a political subdivision of the state. The recreation department

must certify that the taxpayer served as a volunteer and was not

compensated for their services.

14E – Volunteer Fireghter – R.S. 47:293(9)(a)(xii) provides an exclusion

of $500 per tax year for individuals who serve as volunteer

reghters. To qualify for this exclusion, the taxpayer must complete

24 hours of continuing education and be an active member of the

Louisiana State Fireman’s Association or on the departmental

personnel roster for the State Fire Marshal’s Volunteer Fireman’s

Insurance Program. To substantiate the exclusion, a taxpayer

should retain either a membership card with the taxpayer’s name

and the applicable tax year, a lifetime membership card, or a copy

of the departmental personnel roster for the State Fire Marshal’s

Volunteer Fireman’s Insurance Program and a certicate or other

document provided to the taxpayer noting the date of the training,

the topic covered, the duration of the training, and name and contact

information of the person providing the training to support the

continuing education requirements.

16E – Voluntary Retrot Residential Structure – R.S. 47:293(9)

(a)(xiii) provides an exclusion for a taxpayer who voluntarily

retrots an existing residential structure on which the homestead

exemption is claimed for ad valorem tax purposes, and the

structure is not rental property. The exclusion is for 50 percent

of the cost paid or incurred on or after January 1, 2007, less

the value of any other state, municipal, or federally sponsored

nancial incentives and is limited to $5,000 per retrotted

residential structure. To qualify, the voluntary retrotting must

not be a construction, reconstruction, alteration, or repair of an

existing residential structure and must comply with the State

Uniform Construction Code. See Revenue Information Bulletin

09-007 for more information.

17E – Elementary and Secondary School Tuition – R.S. 47:297.10

provides a deduction for expenses paid for your qualied

dependent’s enrollment in a nonpublic elementary or secondary

school or any public elementary or secondary laboratory school

operated by a public college or university. Expenses paid

with amounts deducted as START K12 Savings Program

Contributions (Code 28E) are not eligible for this deduction. The

dependent must be claimed on your 2022 return or must have

been claimed on your 2021 return. To calculate the amount of the

deduction, use the 2022 Louisiana School Expense Deduction

Worksheet on the back of Schedule E.

18E – Educational Expenses for Home-Schooled Children – R.S.

47:297.11 provides a deduction for expenses paid for home-

schooling your qualied dependent. Expenses paid with amounts

deducted as START K12 Savings Program Contributions (Code

28E) are not eligible for this deduction. The dependent must be

claimed on your 2022 return or must have been claimed on your

2021 return. To calculate the amount of the deduction, use the

2022 Louisiana School Expense Deduction Worksheet on the

back of Schedule E.

19E – Educational Expenses for a Quality Public Education – R.S.

47:297.12 provides a deduction for expenses paid for a quality

education for your qualied dependent’s enrollment in a public

elementary or secondary school. Expenses paid with amounts

deducted as START K12 Savings Program Contributions (Code

28E) are not eligible for this deduction. The dependent must be

claimed on your 2022 return or must have been claimed on your

2021 return. To calculate the amount of the deduction, use the

2022 Louisiana School Expense Deduction Worksheet on the

back of Schedule E.

CODE EXEMPTION DESCRIPTION CODE EXEMPTION DESCRIPTION

www.revenue.louisiana.gov Louisiana Department of Revenue

Instructions for Adjustments to Income, Schedule E ...Continued

20E – Capital Gain from Sale of Louisiana Business – R.S. 47:293(9)

(a)(xvii) provides a deduction for net capital gains resulting from

the sale or exchange of an equity interest; or from the sale

or exchange of substantially all of the assets of a nonpublicly

traded corporation, partnership, limited liability company, or other

organi zation commercially domiciled in Louisiana. To qualify for

the deduction, the taxpayer must have held the business for a

minimum of ve years immediately prior to the sale or exchange.

Attach a copy of your federal return and supporting forms and

Form R-6180, Net Capital Gains Deduction Worksheet, showing

the calculation of the deduction and all tiers of any ow-thru

amounts. See Revenue Information Bulletins 10-017 and 16-039

for more information. This amount should be included in the

amount on Schedule E, Line 1.

21E – Employment of Certain Qualied Disabled Individuals – R.S.

47:297.13 provides a deduction for a taxpayer who provides

continuous employment to a qualied individual with a disability

within this state. Form R-10605, Application for Deduction for

Employment of Certain Qualied Disabled Individuals, must be

attached to your return.

22E – S Bank Shareholder Income Exclusion – R.S. 47:297.3

provides an exclusion for an S Bank shareholder for the portion

of the income reported by an S Bank on Federal Form 1120S,

Schedule K-1, or the portion of the income reported by an S

Bank on an equivalent document, which is attributable to the net

earnings used to compute the S Bank’s shares tax as provided in

R.S. 47:1967. Attach a copy of Schedule K-1 as documentation

for the amount excluded. The exclusion is only allowed if the

entity did not make the pass-through entity tax election under

R.S. 47:287.732.2. This amount should be included in the

amount on Schedule E, Line 1.

23E – Entity Level Taxes Paid to Other States – R.S. 47:33(A)

(7) provides a deduction for an individual partner, member, or

shareholder’s proportionate share of an entity-level tax paid to

other states that is based solely upon net income included in the

entity’s federal taxable income without any capital component.

The deduction is for the taxpayer’s share of the tax paid during

2022 and is limited to the extent that the proportionate share of

the related income is or was taxed by Louisiana. The deduction is

only allowed if the entity did not make the pass-through entity tax

election under R.S. 47:287.732.2. Proof of payment to the other

state and copy of the returns led with the other states must be

attached to your return.

24E – Pass–Through Entity Exclusion – R.S. 47:297.14 provides for

an exclusion for an individual who is a shareholder, member, or

partner of an entity that made the pass-through entity tax election

under R.S. 47:287.732.2. This election allows S corporations,

and other entities taxed as partnerships for federal income tax

purposes, to pay Louisiana income tax at the entity level. The

entity must have received LDR’s approval of the election. The

excluded amount is the income that was taxed at the entity level

that is included on Federal Form 1040 or 1040-SR. This amount

should be included in the amount on Schedule E, Line 1. Do not

include income not taxed at the entity level such as interest and

dividend income. See Revenue Information Bulletin 19-019 and

LAC 61:I.1001(C)(4) for more information. Form 6981, Louisiana

Statement of Owner’s Share of Entity Level Tax Items, must be

attached to your return.

25E – IRC 280C Expense – R.S. 47:293(9)(a)(ix) provides for an

exclusion of your IRC 280C expense adjustment. See Revenue

Information Bulletin 06–017 for further details. To substantiate

the credit, provide LDR with a copy of Federal Form 3800 that

indicates the credit plus the appropriate form for the credit. A

shareholder of an S corporation or other pass-through entity

should attach a copy of the Schedule K-1 to substantiate the credit

if the entity did not make the pass-through entity tax election.

27E – COVID-19 Relief Benets – R.S. 47:293(9)(a)(xx) provides

an exemption for any gratuitous grant, loan, rebate, tax credit,

advance refund, or other qualied disaster relief benet provided

directly or indirectly by the state or federal government as

a COVID-19 relief benet if the income was included in the

taxpayer’s Federal Adjusted Gross Income. Benets may include

payments from the Louisiana Main Street Recovery Fund and

the Frontline Workers COVID-19 Hazard Pay Rebate Program.

See Revenue Information Bulletin 21-019 and Revenue Ruling

22-002. Attach a schedule detailing the source and amount of

the excluded benets and a copy of the Federal Form 1040. This

amount should be included in the amount on Schedule E, Line 1.

28E – START K12 Savings Program Contributions – R.S. 47:293(9)

(a)(xxv) provides that any Louisiana Student Tuition Assistance

and Revenue Trust K-12 (START K12) account holders with a

ling status of single, married ling separately, head of household,

and qualifying widow(er) can exempt up to $1,200 per beneciary

from Louisiana taxable income. Account holders with a ling status

of married ling jointly can exempt up to $2,400 per beneciary

from Louisiana taxable income. See Revenue Information Bulletin

22-016 on LDR’s website. Amounts deducted that are used to pay

costs associated with a student’s enrollment in a school or home-

schooled are not eligible for the deductions authorized pursuant

R.S 47:297.10, 297.11 and 297.12.

29E – Digital Nomad – R.S. 47:293(9)(a)(xxii) provides that an

individual who meets the requirement of a digital nomad is

allowed to exclude 50 percent of their gross wages, not to

exceed $150,000. The exemption only applies to gross wages

resulting from services performed as a digital nomad and earned

from remote work. To qualify as a digital nomad, the individual

must establish residency in Louisiana after December 31, 2021,

meet other requirements and apply to LDR to be certicated as

a digital nomad.

30E – Certain Adoptions – Only one deduction is allowed per child and

the deduction is in lieu of the $1,000 dependency deduction. The

deduction is taken the year in which the adoption becomes nal.

R.S. 47:297.20 provides a deduction of $5,000 for a taxpayer who

adopts a child who is in foster care, as dened in Children’s Code

Article 603, or a youth receiving extended foster care services

pursuant to the Extended Foster Care Program Act. Attach a copy

of the letter you received from DCFS certifying your eligibility.

R.S. 47:297.21 provides a deduction of $5,000 for a taxpayer

who adopts an unrelated infant who is less than one year of

age through a private agency, as dened in Children’s Code

Article 1169(1), or through an attorney. The age of the infant is

determined at the time of the adoption placement. Attach a copy of

the adoption order or decree and a letter from the private agency

or attorney stating the date of placement.

49E – Other – On a separate schedule, list the source and amount of

other income included in Schedule E, Line 1, which Louisiana

cannot tax. You must attach copies of supporting documentation

in order to verify the exemption claimed on this line. Do not list

income earned in another state. Residents of Louisiana are taxed

on all income, regardless of where the income was earned. Credit

for taxes paid to other states may be deducted on Nonrefundable

Priority 1 Credits, Schedule C, Line 1. Nonresidents must

use Form IT-540B to determine their Louisiana tax. Part-year

residents have the option to le a resident or nonresident return,

whichever is more benecial. Nonresident professional athletes

must le Form IT-540B and Schedules NRPA-1 and NRPA-2

electronically. Disabled individuals claiming an exemption under

R.S. 47:59.1 for making adaptations to their home should use

this code to deduct the expenses from their gross income.

Persons receiving disability income (R.S. 47:44.1(B)) for a

permanent, total disability may exclude up to $6,000 of annual

disability income from their taxable income. See Revenue Ruling

11-001 if you have any Build America Bonds.

Note: Depletion deduction is limited to the amount of federal depletion.

Louisiana does not have a provision that allows excess depletion on

individual income tax.

Line 4H – Add Lines 4A through 4G.

Line 5 – Subtract Line 4H from Line 3. Enter the result here and on Form

IT-540, Line 7. Mark an “X” in the box on Form IT-540, Line 7, indicating

that Schedule E was used. If the amount is less than zero, enter zero “0.”

CODE EXEMPTION DESCRIPTION CODE EXEMPTION DESCRIPTION

www.revenue.louisiana.gov Louisiana Department of Revenue

Instructions for Refundable Priority 2 Credits, Schedule F

Refundable Priority 2 Credits, Lines 1 through 5

Refundable credits available for the tax year ending

December 31, 2022, are referenced individually by a three-digit code.

Please enter the credit description, identifying code and the dollar amount

claimed in the appropriate spaces on Lines 1 through 5.

NOTE: Use only the codes referenced in the table on Schedule F. The

codes listed here are not interchangeable with other codes listed in

this booklet.

Example:

Credit Description Code Amount of Credit Claimed

Historic Residential

4 0 0

6 0 F

Line 5A – If you are claiming the School Readiness Child Care Directors

and Staff credit (credit code 66F), you must enter the facility license

number from Form R-10615, Louisiana School Readiness Tax Credit For

Child Care Director and Staff Member, on Line 5A. Failure to do so will

result in processing delays.

Transferable, Refundable Priority 2 Credits, Lines 6 through 8

Complete Lines 6 through 8 if you are claiming the Musical and Theatrical

Production credit. For Lines 6A, 7A, and 8A, enter the LDR State

Certication Number from Form R-6135, for the credit claimed on Lines

6, 7, and 8 respectively. See Revenue Information Bulletin 17-008 for

claiming a purchased transferable tax credit.

Line 9 – Add Lines 1 through 8. Also, enter the amount on Form IT-540, Line 16.

CODE CREDIT DESCRIPTION

52F – Ad Valorem Offshore Vessels – R.S. 47:6006.1 allows a

refundable credit for 100 percent of the ad valorem taxes paid

on vessels in Outer Continental Shelf Lands Act Waters. Copies

of the tax assessment, the canceled check in payment of the

tax, and a completed Form LAT 11A from the Louisiana Tax

Commission must be attached to the return.

54F – Telephone Company Property – R.S. 47:6014 allows a

refundable credit for up to 40 percent of the ad valorem taxes

paid to Louisiana political subdivisions by a telephone company

with respect to that company’s public service properties located

in Louisiana. The credit may be passed through to individuals

who are shareholders or members of certain legal entities.

See the Pass-Through Entity Tax Election note under General

Information Regarding Tax Credits. See Revenue Information

Bulletin 01-004 on LDR’s website. A schedule must be attached

stating which entity paid the tax and obtained the credit on the

individual’s behalf.

55F – Prison Industry Enhancement – R.S. 47:6018 allows a refund-

able credit for 72 percent of the state sales and use tax paid by a

taxpayer on purchases of specialty apparel items from a private

sector Prison Industry Enhancement (PIE) contractor. Contact

LDR for further information regarding this credit.

58F – Milk Producers – R.S. 47:6032 allows a refundable credit for

a resident taxpayer engaged in the business of producing milk

for sale. Those milk producers that have obtained permits under

the Louisiana Administrative Code, Title 51, and have met the

requirements of the Food and Drug Administration, shall be

certied by the Louisiana Department of Health to receive the

credit. Revenue Information Bulletin 08-014 provides information

regarding the credit.

59F – Technology Commercialization – R.S. 51:2351 et seq. allows

a refundable credit for a qualifying individual or business

that invests in the commercialization of Louisiana technology.

Taxpayers must apply to the Louisiana Department of Economic

Development to receive certication. A copy of the certication of

the credit must be attached to the return.

CODE CREDIT DESCRIPTION

60F – Historic Residential – R.S. 47:297.6 allows a refundable credit

for the amount of eligible costs and expenses incurred during

the rehabilitation of an owner-occupied residential or owner-

occupied mixed use structure located in a National Register

Historic District, a cultural district, a local historic district, a

Main Street District, or a downtown develop ment district. The

tax credit is limited to one credit per rehabilitated structure and

cannot exceed $18,500 per structure. Taxpayers must apply to

the Louisiana Department of Culture, Recreation, and Tourism,

Division of Historic Preservation for certication. A copy of the

certication of the credit must be attached to the return.

62F – Musical and Theatrical Production – R.S. 47:6034 allows a

refundable credit for the production expenses, transportation

costs, employment of college and vocational-technical students,

employment of residents, and for the construction, repair, or

renovation of facilities related to the live performance industry.

Taxpayers must apply to the Louisiana Department of Economic

Development to receive certication. A copy of the certication

of the credit must be attached to the return. This credit can only

be claimed on Lines 6 through 8.

65F – School Readiness Child Care Provider – R.S. 47:6105 allows a

refundable credit for a child care provider who operates a facility

or facilities where care is given to foster children in the custody

of the Louisiana Department of Children and Family Services or

to children who participate in the Child Care Assistance Program

administered by the Louisiana Department of Education (LDE).

The credit is based on the average monthly number of children

who attended the facility multiplied by an amount based on the

quality rating of the child care facility. For more information

regarding this credit, contact LDE.

66F – School Readiness Child Care Directors and Staff – R.S. 47:6106

allows a refundable credit for eligible child care directors and eligible

child care staff. You must enter the facility license number from

Form R-10615 on Line 5A and attach a copy of Form R-10615 to

your return. Failure to do so will result in processing delays. The tax

credit is based on certain attained qualications for directors and

staff members. The credit amount is variable and the 2022 amount

is posted at www.revenue.louisiana.gov/SchoolReadiness. For

more information regarding this credit, contact the Louisiana

Department of Education.

67F – School Readiness Business-Supported Child Care – R.S.

47:6107 allows a refundable credit for a taxpayer who incurs

eligible business-supported child care expenses. The percentage

of eligible expenses allowed for the credit depends on the

quality rating of the child care facility to which the expenses are

related or the quality rating of the child care facility that the child

attends. Copies of canceled checks and other documentation

to support the amount of eligible expenses must be maintained

and provided upon request. For more information regarding this

credit, contact the Louisiana Department of Education.

68F – School Readiness Fees and Grants to Resource and

Referral Agencies – R.S. 47:6107 allows a refundable credit

for a taxpayer whose business pays fees and grants to child

care resource and referral agencies. The credit cannot exceed

$5,000 per tax year. Attach a copy of the receipt from the child

care resource or referral agency and if applicable, a copy of

the Schedule K-1 from the entity that made the donation to

substantiate any credit earned from a pass-through entity. For

more information regarding this credit, contact the Louisiana

Department of Education.

70F – Retention and Modernization – R.S. 51:2399.1 et seq. allows a

refundable credit for an employer who incurs qualied expenditures

to modernize existing operations in Louisiana to retain the

business in the state. Taxpayers must apply to the Louisiana

Department of Economic Development to receive certication. A

copy of the certication of the credit must be attached to the return.

www.revenue.louisiana.gov Louisiana Department of Revenue

Instructions for Refundable Priority 4 Credits, Schedule I

Refundable Priority 4 Credits, Lines 1 through 5

Additional refundable credits available for the tax year ending

December 31, 2022, are referenced individually by a three-digit code.

Please enter the credit description, identifying code and the dollar amount

claimed in the appropriate spaces on Lines 1 through 5.

NOTE: Use only the codes referenced in the table on Schedule I. The

codes listed here are not interchangeable with other codes listed in

this booklet.

Example:

Credit Description Code Amount of Credit Claimed

Inventory Tax

5 0 F

5 0 0

Line 6 – Add Lines 1 through 5. Also, enter the amount on Form IT-540,

Line 25.

CODE CREDIT DESCRIPTION

50F – Inventory Tax – You must attach Form R-10610, Schedule of

Ad Valorem Tax Credit Claimed by Manufacturers, Distributors,

and Retailers, to your return. R.S. 47:6006 allows a credit for

ad valorem taxes paid to political subdivisions in Louisiana on

inventory held by manufacturers, distributors, or retailers. For

purposes of the limitations on refundability, members included in

a consolidated federal tax return will be treated as one taxpayer.

If the total amount eligible for the credit is less than or equal

to $500,000, 100 percent of any excess credit is refundable,

and for total eligible amounts above $500,000, 75 percent of

CODE CREDIT DESCRIPTION

any excess credit up to a maximum of $750,000 is refundable.

For businesses formed or rst registered to do business in

Louisiana after April 15, 2016, if the total amount eligible for the

credit is less than $10,000, 100 percent of any excess credit is

refundable, and for total eligible amounts of $10,000 or more, 75

percent of any excess credit up to a maximum of $750,000 is

refundable. The inventory tax credit is nonrefundable for taxes

paid on inventory by any manufacturer who claimed the property

tax exemption under the Industrial Tax Exemption Program

(ITEP) during the same year the inventory taxes were paid.

51F – Ad Valorem Natural Gas – You must attach Form R-10610 to

your return. R.S. 47:6006 allows a credit for ad valorem taxes paid

to political subdivisions in Louisiana on natural gas held, used or

consumed in providing natural gas storage services or operating

natural gas storage facilities. For purposes of the limitations

on refundability, members included in a consolidated federal

tax return will be treated as one taxpayer. If the total amount

eligible for the credit is less than or equal to $500,000, 100

percent of any excess credit is refundable, and for total eligible

amounts above $500,000, 75 percent of any excess credit up to

a maximum of $750,000 is refundable. For businesses formed or

rst registered to do business in Louisiana after April 15, 2016, if

the total amount eligible for the credit is less than $10,000, 100

percent of any excess credit is refundable, and for total eligible

amounts of $10,000 or more, 75 percent of any excess credit up

to a maximum of $750,000 is refundable.

Instructions for Refundable Priority 2 Credits, Schedule F ...Continued

73F – Digital Interactive Media & Software – R.S. 47:6022

allows a refundable credit to individuals for the investment in

businesses specializing in digital interactive media and software.

Taxpayers must apply to the Louisiana Department of Economic

Development to receive certication. A copy of the certication

of the credit must be attached to the return. See Revenue

Information Bulletin 12-017 on LDR’s website.

76F – Stillborn Child – R.S. 47:297.19 allows a refundable credit

for an individual who experienced a pregnancy loss resulting

in spontaneous fetal death (also referred to as stillbirth). The

credit is equal to $2,000 and is claimed for the year in which the

stillbirth occurred. The credit can only be claimed on the return

of the person listed on the fetal death certicate as the mother.

A copy of the certied fetal death certicate must be attached to

the return.

77F – Funeral and Burial Expense for a Pregnancy-related Death

– R.S. 47:297.22 allows a refundable credit for the reasonable

funeral and burial expenses associated with the pregnancy-

related death of a person. A “pregnancy-related death” means

the death of a Louisiana resident while pregnant, during labor

and delivery, or within one year after childbirth from a pregnancy

complication, a chain of events initiated by the pregnancy,

or the aggravation of an unrelated condition by the normal

effects of the pregnancy. The credit may be claimed by the

estate of the deceased on the deceased person’s return or the

estate’s return and if not, then by the individual who actually

paid the funeral and burial expense. The credit is equal to the

actual reasonable funeral and burial expenses paid or $5,000,

whichever is less, and is claimed for the year in which the death

occurred. Reasonable funeral and burial expenses includes

costs and fees associated with transportation of the remains,

embalming or cremation services, caskets, plots, grave markers,

or headstones, funeral home facility and staff services, and other

related professional services. It does not include costs and fees

associated with owers, vaults, or urns. A copy of the death

certicate, a schedule listing the expenses paid, and copies of

the receipts must be attached to the return.

80F – Other Refundable Credit – Reserved for future credits.

CODE CREDIT DESCRIPTION CODE CREDIT DESCRIPTION

Instructions for Nonrefundable Priority 3 Credits, Schedule J

Line 1 – If you have claimed a Federal Child Care Credit on Federal Form

1040 or 1040-SR, Schedule 3, Line 2, enter the amount.

Line 2 – Enter the amount of your 2022 Louisiana Nonrefundable

Child Care Credit from the Louisiana Nonrefundable Child Care Credit

Worksheet. This worksheet must be attached to your return. Your

Federal Adjusted Gross Income must be greater than $25,000 to

claim this credit. See the Louisiana Child Care Credit instructions.

Line 3 – Enter the amount of your Louisiana Nonrefundable Child Care

Credit carried forward from 2017 through 2021. The amount of your 2016

Nonrefundable Child Care Credit Carryforward cannot be included in

this amount. To determine the carry forward amount, use the Louisiana

Nonrefundable Child Care Credit Worksheet.

Line 4 – Enter the amount of your Louisiana Nonrefundable School

Readiness Credit. Your Federal Adjusted Gross Income must be

greater than $25,000 to claim this credit. The amount is determined

from your Nonrefundable School Readiness Credit Worksheet. This

worksheet must be attached to your return. In the boxes under Line

4, enter the number of your qualied dependents who attended the

associated star rated facility or facilities.

Line 5 – Enter the amount of your Louisiana Nonrefundable School

Readiness Credit carried forward from 2017 through 2021. The amount of

your 2016 Nonrefundable School Readiness Credit Carryforward cannot

be included in this amount. To determine the carry forward amount, use

the Louisiana Nonrefundable School Readiness Credit Worksheet.

1010

www.revenue.louisiana.gov Louisiana Department of Revenue

Instructions for Nonrefundable Priority 3 Credits, Schedule J ...Continued

Additional Nonrefundable Priority 3 Credits, Lines 6 through 11

Additional nonrefundable credits available for the tax year ending

December 31, 2022, are referenced individually by a three-digit code.

Please enter the credit description, identifying code and the dollar

amount claimed in the appropriate spaces on Lines 6 through 11.

Transferable, Nonrefundable Priority 3 Credits, Lines 12 through

15 Complete Lines 12 through 15 if you are claiming a transferable

credit. For Lines 12A, 13A, 14A, and 15A, enter the State Certication

Number from Form R-6135 for credits claimed on Lines 12 through 15

respectively. See Revenue Information Bulletin 17-008 for claiming a

purchased transferable tax credit.

NOTE: Use only the codes referenced in the table on Schedule J.

The codes listed here are not interchangeable with other codes

listed in this booklet.

Example:

Credit Description Code Amount of Credit Claimed

Inventory Tax Credit

Carried Forward

5 0 0

Line 16 – Add Lines 2 through 15. Also, enter the amount on Form

IT-540, Line 20.

CODE CREDIT DESCRIPTION

202 – Organ Donation – This credit is no longer available because Act

403 of the 2017 Regular Legislative Session ended the credit

effective December 31, 2019. If you have an eligible carryover

amount, use this code to utilize the carryover amount for any

years you have remaining in your ten (10) year carryover period.

208 – Previously Unemployed – This credit was repealed by Act 202

of the 2019 Regular Legislative Session effective December 31,

2018. If you have an eligible carryover amount, use this code to

utilize the carryover amount for any years you have remaining in

your ve (5) year carryover period.

221 – Owner of Accessible and Barrier-free Home – This credit is no

longer available because Act 403 of the 2017 Regular Legislative

Session ended the credit effective December 31, 2019. If you

have an eligible car ryover amount, use this code to utilize the

carryover amount for any years you have remaining in your ve

(5) year carryover period.

224 – New Jobs Credit – This credit is no longer available because

Act 403 of the 2017 Regular Legislative Session ended the credit

effective December 31, 2019. If you have an eligible car ryover

amount, use this code to utilize the carryover amount for any

years you have remaining in your ve (5) year carryover period.

228 – Eligible Re-entrants – This credit is no longer available because

Act 403 of the 2017 Regular Legislative Session ended the credit

effective December 31, 2019. If you have an eligible car ryover

amount, use this code to utilize the carryover amount for any

years you have remaining in your ve (5) year carryover period.

236 – Apprenticeship (2007) – This credit was repealed by Act 357

of the 2015 Regular Legislative Session. If you have an eligible

carryover amount, use this code to utilize the carryover amount

for any years you have remaining in your ten (10) year carryover

period. Credits earned beginning with the 2022 tax year should

be claimed using credit code 463.

251 – Motion Picture Investment – R.S. 47:6007(C)(1) provides a

credit for an individual taxpayer residing in Louisiana who invests

in a state-certied, motion picture production. Taxpayers taking

this credit may attach Form R-10611, Motion Picture Investment

Tax Credit Schedule, as documentation for this credit. See www.

revenue.louisiana.gov/CreditCaps for more information. This

credit can only be claimed on Lines 12 through 15.

252 – Research and Development – R.S. 47:6015 provides a credit

for any taxpayer who earned the credit based on participation in

the Small Business Technology Transfer or the Small Business

Innovation Research Grant program. This credit can only be

claimed on Lines 12 through 15.

253 – Historic Structures – R.S. 47:6019 provides a credit if the

taxpayer incurs certain expenses during the rehabilitation of a

historic structure that is located in a Downtown Development

District or cultural district. Refer to Revenue Information Bulletins

14-007 and 14-007A on LDR’s website. This credit can only be

claimed on Lines 12 through 15.

254 – Digital Interactive Media – R.S. 47:6022 provides a credit to

individuals for the investment in businesses specializing in digi-

tal interactive media. Use this code for Digital Interactive Media

credits earned for expenditures made prior to January 1, 2012.

Taxpayers must apply to the Louisiana Department of Economic

Development to receive certication. A copy of the certication

of the credit must be attached to the return. See Revenue

Information Bulletin 12-017 on LDR’s website. This credit can

only be claimed on Lines 12 through 15.

257 – Capital Company – R.S. 51:1924 provides a credit for any

person who invests in a certied Louisiana Capital Company. This

credit must be approved by the Commissioner of the Louisiana

Office of Financial Institutions. A copy of the certication must be

attached to the return. This credit can only be claimed on Lines

12 through 15.

258 – LA Community Development Financial Institution (LCDFI)

– R.S. 51:3085 et seq. provides a credit for certain investments

in an LCDFI to encourage the expansion of businesses in

economically distressed areas. The Louisiana Office of Financial

Institutions administers this program. This credit can only be

claimed on Lines 12 through 15.

259 – New Markets – R.S. 47:6016 provides a credit if the taxpayer

makes certain qualied low-income community investments,

as dened in Section 45D of the Internal Revenue Code. The

taxpayer must be certied by the Louisiana Department of

Economic Development and approved by LDR. If you have an

eligible car ryover amount, use this code to utilize the carryover

amount for any years you have remaining in your carryover

period. This credit can only be claimed on Lines 12 through 15.

261 – Motion Picture Infrastructure – R.S. 47:6007(C)(2) provides

a credit for an approved state-certied infrastructure project for

a lm, video, television, or digital production or postproduction

facility. Taxpayers must apply to the Louisiana Department of

Economic Development to receive certication. A copy of the

certication of the credit must be attached to the return. See

www.revenue.louisiana.gov/CreditCaps for more information.

This credit can only be claimed on Lines 12 through 15.

262 – Angel Investor – R.S. 47:6020 provides a credit for taxpayers

who make third party investments in certied Louisiana

entrepreneurial businesses on or after January 1, 2011. To earn

the Angel Investor Credit, taxpayers must le an application

with the Louisiana Department of Economic Development. See

Revenue Information Bulletin 12-009 on LDR’s website. This

credit can only be claimed on Lines 12 through 15.

299 – Other – Reserved for future credits.

300 – Biomed/University Research – R.S. 17:3389 provides a credit

to persons who establish research activities either in a Biomedical

or a University Research and Development Park. The taxpayer

must enter into a contract with the Louisiana Department of

Economic Development, and a copy of the contract showing the

credit granted must be attached to the return.

305 – Tax Equalization – R.S. 47:3201 et seq. provides a credit for

tax equalization for certain businesses locating in Louisiana. The

taxpayer must enter into a contract with the Louisiana Department

of Economic Development, and a copy of the contract showing the

credit granted must be attached to the return.

CODE CREDIT DESCRIPTION

www.revenue.louisiana.gov Louisiana Department of Revenue

Instructions for Nonrefundable Priority 3 Credits, Schedule J ...Continued

310 – Manufacturing Establishments – R.S. 47:4301 et seq. provides

a credit to certain manufacturing establishments that have

entered into a contract with the Louisiana Department of

Economic Development. A copy of the contract showing the

credit granted must be attached to the return.

399 – Other – Reserved for future credits.

412 – Refund by Utilities – R.S. 47:287.664 provides a credit for

certain court ordered refunds made by utilities to its customers.

424 – Donation to School Tuition Organization – R.S. 47:6301

provides a credit for donations made to a school tuition

organization that provides scholarships to qualied students to

attend a qualied school. Form R-10604, Receipt for Donations

to School Tuition Organization Tax Credit, must be attached to

your return. See Revenue Information Bulletin 18-024 for more

information.

454 – QMC Music Job Creation Credit – R.S. 47:6023 provides

a credit to a Qualifying Music Company (QMC) that is a

music publisher, sound recording studio, booking agent, or

artist management that is engaged directly or indirectly in the

production, distribution, and promotion of music. Taxpayers must

apply to the Louisiana Department of Economic Development to

receive certication. A copy of the certication of the credit must

be attached to the return. The credit is limited to 50 percent of the

taxpayer’s tax liability.

457 – Neighborhood Assistance – R.S. 47:35 and R.S. 47:287.753

provide a credit for an entity engaged in the activities of providing

neighborhood assistance, job training, education for individuals,

community services, or crime prevention in Louisiana. The credit

is equal to 50 percent of the amount contributed and cannot

exceed $180,000.

458 – Research and Development – R.S. 47:6015(K) provides a credit

for any taxpayer who claims a federal income tax credit under 26

U.S.C. §41(a) for increasing research activities or for a taxpayer

who employs fewer than 50 employees and who meets the

requirements of R.S. 47:6015(B)(3)(i). Beginning with the 2018

tax year, credits earned based upon participation in the Small

Business Technology Transfer program or the Small Business

Innovative Research Grant program should be claimed using

credit code 252. The credit is obtained through the Louisiana

Department of Economic Development and documentation

from that agency must be attached to the return. See Revenue

Information Bulletin 15-019 on LDR’s website.

459 – Ports of Louisiana Import Export Cargo – R.S. 47:6036(I)

provides a credit to individuals to encourage the use of state

port facilities in Louisiana. The credit is based on the number

of tons of qualied cargo imported and exported from or to

manufacturing, fabrication, assembly, distribution, processing,

or warehousing facilities located in the state. Taxpayers must

apply to the Louisiana Department of Economic Development to

receive certication. A copy of the certication of the credit must

be attached to the return.

460 – LA Import – R.S. 47:6036.1 provides a credit to encourage the

utilization of Louisiana public port facilities for cargo imports

and the development of new port infrastructure facilities for the

manufacturing, distribution, and warehousing of imported goods.

Taxpayers must apply to the Louisiana Department of Economic

Development to receive certication. A copy of the certication of

the credit must be attached to the return.

461 – LA Work Opportunity – R.S. 47:287.750 provides a credit for

a business that hires participants in the work release programs

provided for in R.S. 15:711, 1111, 1199.9, and 1199.10. The

Louisiana Department of Public Safety or applicable sheriff must

certify that the eligible business employed an eligible re-entrant

who is participating in a work release program on or after January

1, 2021 in an eligible job for 12 consecutive months. A copy of the

certication of the credit must be attached to the return.

462 – Youth Jobs – R.S. 47:6028 provides a credit for a business

that hires one or more eligible youth on or after July 1, 2021.

To earn the credit, the eligible youth must work at least three

(3) consecutive months in a full-time or part-time position at the

business. The credit is equal to $1,250 for each eligible youth

hired in a full-time position or $750 for each eligible youth hired in

a part-time position. Taxpayers must apply to the Department to

receive certication. A copy of the certication of the credit must be

attached to the return. See LAC 61:l.1921 for more information.

463 – Apprenticeship (2022) – R.S. 47:6033 provides a credit to

employers for $1.25 for each hour of employment of an eligible

apprentice, limited to $1,250 for each eligible apprentice. An

eligible apprentice is a person who has entered into a written

apprentice agreement with an employer or an association of

employers pursuant to a registered apprenticeship program or

who is enrolled in a training program accredited by the National

Center for Construction Education and Research which has no

less than four levels of training and no less than 500 hours of

instruction. Use this code for Apprenticeship credits earned for

employment of eligible apprentices after December 31, 2021.

Attach a copy of Form R-90005, Apprenticeship Tax Credit

Employer Certication, and the required documentation as listed

on that form.

464 – Donation to Qualied Foster Care Charitable Organization –

R.S. 47:6042 provides a credit for donations made to a qualifying

foster care charitable organization that provides services to a

child in a foster care placement program established by the

Department of Children and Family Services. The credit is for

the amount of the donation used to provide the service, limited

to $50,000. Form R-68009, Receipt for Donations to Qualifying

Foster Care Charitable Organization Credit, must be attached to

your return.

500 – Inventory Tax Credit Carried Forward and ITEP – R.S. 47:6006

provides a credit for ad valorem taxes paid to political subdivisions

in Louisiana on inventory held by manufacturers, distributors, or

retailers. Manufacturers, distributors, or retailers should use this

code for the carryforward of unused nonrefundable credits (not

current year credit) from 2015 through 2021. Manufacturers who

claimed the property tax exemption under the Industrial Tax

Exemption Program (ITEP) during the same year the inventory

taxes were paid and members of their federal consolidated

group should use this code for the carryforward of unused

nonrefundable credits from 2015 through 2021 and the current

year credit calculated on the 2022 Form R-10610-ITE, Schedule

of Ad Valorem Tax Credit Claimed by ITEP Manufacturers for Ad

Valorem Tax Paid on Inventory, which must be attached to the

return.

502 – Ad Valorem Natural Gas Credit Carried Forward – R.S.

47:6006 provides a credit for ad valorem taxes paid to political

subdivisions in Louisiana on natural gas held, used or consumed

in providing natural gas storage services or operating natural gas

storage facilities. Use this code for the carryforward of unused

nonrefundable credits (not current year credit) from 2015 through

2021.

504 – Atchafalaya Trace – R.S. 25:1226.4 provides a credit to certain

heritage-based cottage industries that have entered into a

contract with the State Board of Commerce and Industry. A copy

of the contract must be attached to the return.

506 – Cane River Heritage – R.S. 47:6026 provides a credit for a

heritage-based cottage industry located or to be located in the

Cane River Heritage Area Development Zone. The taxpayer

must enter into a contract with the Louisiana Department of

Culture, Recreation, and Tourism, and a copy of the contract

must be attached to the return.

CODE CREDIT DESCRIPTION CODE CREDIT DESCRIPTION

You will be charged interest and penalties if you do not pay all amounts due

on or before the due date.

1. A 2022 calendar year return is due on or before May 15, 2023 and

receives an automatic six months extension to November 15, 2023.

2. Returns for scal years are due on or before the 15th day of the fth

month after the close of the taxable year and receives an automatic

six months extension.

3. If the due date falls on a weekend or legal state holiday, the return is

due the next business day.

Important: An extension does not relieve you of your obligation to

pay all tax amounts due by the original due date.

Interest – If your income tax is not paid by the due date, you will be

charged interest on the unpaid tax until the balance is paid in full. The

interest rate is variable and the 2023 interest rate is posted on LDR’s

website on Form R-1111, Interest Rate Schedule - Collected on Unpaid

Taxes. To compute the DAILY INTEREST RATE, multiply the 2023

monthly interest rate by 12 then divide the result by 365 and carry out

to seven places to the right of the decimal. Example: Assume the 2023

monthly interest rate is 0.5833 percent, multiply 0.00583 by 12 then divide

the result by 365 to get the daily interest rate of 0.0001917.

Interest Calculation Worksheet

1 Number of days late from the due date

2 Daily interest rate (See instructions above.)

0. ______

3 Interest rate (Multiply Line 1 by Line 2.)

4 Amount you owe (Form IT-540, Line 38)

.00

Total interest due (Multiply Line 4 by Line 3, and

enter the result on Form IT-540, Line 42.)

.00

Delinquent Filing Penalty – A delinquent ling penalty will be charged

for failure to le a return on or before the extended due date of November

15, 2023. The penalty is ve percent of the tax for each 30 days or

fraction thereof during which the failure to le continues. If you le after

the extended due date, the delinquent ling penalty that will be assessed

is the maximum of 25 percent of the tax due.

Delinquent Filing Penalty Calculation Worksheet

1 Total penalty percentage.

.25

2 Amount you owe (Form IT-540, Line 38)

.00

Total amount of delinquent filing penalty

due (Multiply Line 2 by Line 1 and enter

the result on Form IT-540, Line 43.) .00

Important Notice: The sum of both the delinquent ling and delinquent

payment penalties cannot exceed 25 percent of the tax due. Thirty-

day increments are used for the calculation of the delinquent ling and

delinquent payment penalties. These penalties are based on the date LDR

receives the return or payment. In addition to the delinquent penalties, you

may also incur a negligence penalty under R.S. 47:1604.1 if circumstances

indicate willful negligence or intentional disregard of rules and regulations.

Delinquent Payment Penalty – If you fail to pay the tax due by the due

date, a delinquent payment penalty of 0.5 percent of the tax not paid by

the due date will accrue for each 30 days, or fraction thereof, during which

the failure to pay continues. This penalty cannot exceed 25 percent of the

tax due. Use the worksheet below to calculate that penalty.

Delinquent Payment Penalty Calculation Worksheet

1 Number of days late from the due date

2 Divide Line 1 by 30 days.

÷30

Number of 30-day periods (If fraction of

days remain, increase the amount to the

nearest whole number.)

4 30-day penalty percentage

.005

Total penalty percentage (Multiply Line 3

by Line 4. The result cannot exceed 25

percent.)

6 Amount you owe (Form IT-540, Line 38)

.00

Total amount of delinquent payment

penalty (Multiply Line 6 by Line 5 and enter

the result on Form IT-540, Line 44.) .00

Underpayment Penalty – Louisiana imposes an underpayment penalty

on an individual’s failure to sufficiently pay income tax throughout the

year by withholding or declaration payments. In order to determine if

an underpayment penalty is due and to compute the amount of the

underpayment penalty, you must complete Form R-210R, Underpayment

of Individual Income Tax Penalty Computation, and attach the completed

form to your return. See Revenue Information Bulletin 04-004 for the

denition of farmer for purposes of applying underpayment penalty.

Line 32 – Although you may have an overpayment, if you failed to suf-

ciently pay income tax throughout the year, in accordance with R.S.

47:117.1, you may be subject to the underpayment penalty. Complete the

2022 Form R-210R available on LDR’s website and enter the amount from

Line 19 on Line 32. Attach the completed Form R-210R to your return. If

you are a farmer, mark the box on Line 32.

Line 45 – If you have a tax deciency, you may be charged an underpay-

ment penalty. Complete the 2022 Form R-210R and enter the amount

from Line 19 on Line 45. Attach the completed Form R-210R to your

return. If you are a farmer, mark the box on Line 45.

Interest and Penalty Calculation Worksheets

DO NOT ATTACH THIS WORKSHEET TO YOUR RETURN.

www.revenue.louisiana.gov Louisiana Department of Revenue

Instructions for Nonrefundable Priority 3 Credits, Schedule J ...Continued

CODE CREDIT DESCRIPTION CODE CREDIT DESCRIPTION

508 – Ports of Louisiana Investor – R.S. 47:6036(C) provides a credit

to individuals to encourage investment in state port facilities in

Louisiana. Taxpayers must apply to the Louisiana Department

of Economic Development to receive certication. A copy of the

certication of the credit must be attached to the return.

510 – Enterprise Zone – R.S. 51:1781 et seq. provides a credit for

private sector investments in certain areas that are designated

as “Enterprise Zones.” The taxpayer must enter into a contract

with the Louisiana Department of Economic Development, and a

copy of the contract showing the credit granted must be attached

to the return.

550 – Recycling Credit – R.S. 47:6005 provides a credit for the

purchase of certain equipment or service contracts related

to recycling. The credit must be certied by the Louisiana

Department of Environmental Quality and a copy of the

certication must be attached to the return.

599 – Other – Reserved for future credits.

www.revenue.louisiana.gov Louisiana Department of Revenue

R.S. 47:297.4 allows a state tax credit for child and dependent care

expenses allowed by Internal Revenue Code Section 21. The credit

is refundable for taxpayers whose Federal Adjusted Gross Income is

$25,000 or less and is nonrefundable for taxpayers whose Federal

Adjusted Gross Income is more than $25,000. Retain copies of canceled

checks, receipts and other documentation in order to support the amount

of qualifying expenses.

INCOME EQUAL TO OR LESS THAN $25,000

Taxpayers whose Federal Adjusted Gross Income is $25,000 or less are

allowed a refundable credit whether or not a federal child care credit has

been claimed. In order to claim the Louisiana Refundable Child Care

Credit, the taxpayer must comply with the same law and rules of Internal

Revenue Code Section 21 that governs the federal child care credit for the

2022 taxable year. Use Lines 1 through 11 of the Louisiana Refundable

Child Care Credit Worksheet to compute your refundable credit. See

instructions for the worksheet below.

INCOME GREATER THAN $25,000

Taxpayers whose Federal Adjusted Gross Income is greater than $25,000

are allowed a credit against their Louisiana income tax liability for a certain

percentage of their federal child care credit. If you are unable to claim the

credit in the year in which it is earned, the unused portion of the credit

can be used over the next ve years. Use Lines 1 through 15 of the 2022

Louisiana Nonrefundable Child Care Credit Worksheet to compute your

2022 nonrefundable credit, and to appropriately claim any carry forward

you may have from previous years.

REFUNDABLE CHILD CARE CREDIT INSTRUCTIONS

1. Your Federal Adjusted Gross Income must be $25,000 or less to

claim a Louisiana refundable child care credit. If you did not le and

claim a federal child care credit, you may still le for, and receive, a

refundable Louisiana Child Care Credit, if you meet certain criteria. In

order to qualify for the Louisiana credit, you must meet the same tests

for earned income, qualifying dependents, and qualifying expenses as

required by the IRS for the federal child care credit.

2. In order to claim your Louisiana Child Care Credit, you must meet the

following requirements:

A. Your ling status must be single, head of household, qualifying

widow(er), or married ling jointly. See item number 3 below for

information on married ling separately.

B. The care was provided to your dependent child to allow you, and your

spouse if married ling jointly, to work or look for work. If you did not

nd a job and have no earned income for the year, you cannot claim

the credit.

C. The qualifying child must be under age 13.

D. The person who provided the care cannot be your spouse, the

parent of the qualifying child, or a person whom you can claim as

a dependent. If your child provided the care, he cannot be your

dependent and must be age 19 or older by the end of 2022.

3. If your ling status is married ling separately, you will be considered

single for purposes of calculating the credit if all of the following apply:

A. You lived apart from your spouse during the last 6 months of 2022.

B. Your qualifying dependent child lived in your home for more than half

of 2022.

C. You provided over half the cost of keeping up your home.

If you meet all these requirements and meet the requirements of 2(B),

2(C), and 2(D), you are eligible for the credit.

DEFINITIONS

Qualifying Child – A child under age 13 who can be claimed as a

dependent by the taxpayer. If the child turned 13 during the year, the child

qualies for the part of the year he was under age 13.

Qualied Expenses – Amounts paid for household services and care of

the qualifying person while the taxpayer worked or looked for work. Child

support payments are not qualied expenses. Also, expenses reimbursed

by a state social service agency are not qualied expenses unless the

reimbursement was included in the taxpayer’s income. Prepaid expenses

are treated as paid in the year the care was provided. Do not include the

following as qualied expenses for 2022:

1. Expenses incurred in 2021 but did not pay until 2022.

2. Expenses incurred in 2022 but did not pay until 2023.

3. Expenses prepaid in 2022 for care to be provided in 2023.

Dependent Care Benets – These include amounts your employer paid

directly to either you or your care provider for the care of your qualifying

child while you worked. Also, dependent care benets include the fair

market value of care in a daycare facility provided or sponsored by your

employer and any pre-tax contributions you made under a dependent care

exible spending arrangement (FSA). Your salary may have been reduced

to pay for these benets. If you received dependent care benets, they

should be shown on your 2022 Forms W-2 in box 10.

Earned Income – Earned income includes wages, salaries, tips, other

taxable employee compensation, and net earnings from self employment.

A net loss from self employment reduces earned income. Earned income

also includes strike benets, any disability pay you report as wages, and

other taxable compensation. You can elect to include nontaxable combat

pay in earned income. Earned income does not include: pensions and

annuities, social security payments, workers’ compensation, interest,

dividends, or unemployment compensation, scholarship or fellowship

grants, nontaxable workfare payment, or any amount received for work

while an inmate in a penal institution.

For additional denitions, details, and information, see the Internal

Revenue Service’s Publication 503.

2022 Louisiana Child Care Credit Instructions

2022 Louisiana Nonrefundable School Readiness Credit Worksheet Instructions

R.S. 47:6104 provides a School Readiness Credit in addition to the credit

for child care expenses as provided under R.S. 47:297.4. To qualify

for this credit, the taxpayer must have Federal Adjusted Gross Income

GREATER THAN $25,000, must have claimed a Louisiana Nonrefundable

Child Care Credit, and must have incurred child care expenses for a

qualied dependent under age six who attended a child care facility that

is participating in the Quality Start Rating program administered by the

Louisiana Department of Education. The qualifying child care facility

must have provided the taxpayer with Form R-10614, Louisiana School

Readiness Tax Credit, which veries the facility’s name, the facility license

number, the LA Revenue Account number, the Quality Rating, and the

rating award date. Retain copies of canceled checks, receipts and other

documentation in order to support the amount of qualifying expenses.

www.revenue.louisiana.gov Louisiana Department of Revenue

Extension of Time For Filing a Return – Act 410 of the 2022 Regular

Legislative Session changed how an extension is granted. If you know

you cannot le your return by the due date, you do not need to le for an

extension. You will automatically be granted an extension of six months

to November 15, 2023. An extension means only that you will not be

assessed a delinquent ling penalty for ling your return after the due

date but before the extended due date. Interest on the additional tax

due from the due date of the return and any penalties will be assessed if

applicable. If you le your return after the extended due date, you will be

assessed delinquent ling penalty from the original due date of the return.

NOTE: No paper or electronic extension form needs to be led to obtain

the automatic extension.

Exemptions – Lines 6D, 6E, and 6F – Act 378 of the 2021 Regular

Legislative Session provides a deduction for certain adoptions. The

deduction is equal to $5,000 and is in lieu of the $1,000 dependency

deduction which is built into the tax tables. See the instructions under

Schedule E for more information on the deduction. In order for the

deduction to be applied correctly, Lines 6E and 6F were added. Line 6F is

now the line used when looking at the tax tables.

Excess Federal Itemized Deductions – Lines 8A through 8D – Act

395 of the 2021 Regular Legislative Session limited your Excess Federal

Itemized Deductions to the amount by which your itemized deduction for

medical and dental expenses exceeds your federal standard deduction. A

new line was added to report your federal itemized deduction for medical

and dental expenses. All lines after this point have been renumbered.

Federal Income Tax Deduction – This deduction is no longer available

because Act 395 of the 2021 Regular Legislative Session repealed the

deduction effective December 31, 2021.

Your Louisiana Income Tax – Line 10 - Act 395 of the 2021 Regular

Legislative Session reduced the income tax rates to 1.85%, 3.5%, and

4.25%. The lower rates are reected in the tax tables.

Delinquent Filing Penalty – Line 43 and Delinquent Filing Penalty

Calculation Worksheet – A delinquent ling penalty will be assessed for

failure to le your return on or before the extended due date of November

15, 2023. The penalty is ve percent of the tax for each 30 days or

fraction thereof during which the failure to le continues. If you le after

the extended due date, the delinquent ling penalty that will be assessed

is the maximum of 25 percent of the tax due.

SCHEDULE C – NONREFUNDABLE PRIORITY 1 CREDITS

Conversion of Vehicle to Alternative Fuel – This credit is no longer

available because Act 385 of the 2021 Regular Legislative Session ended

the credit effective December 31, 2021. See Revenue Information Bulletin

21-016.

SCHEDULE D – DONATIONS

Maddie’s Footprints – Line 19 – You may donate all or part of your

adjusted overpayment to Maddie’s Footprints to help families who have

experienced miscarriages, stillbirths or the loss of an infant. For more

information, visit www.maddiesfootprints.org.

University of New Orleans Foundation – Line 20 – You may donate

all or part of your adjusted overpayment to the University of New Orleans

(UNO) Foundation to provide the critical resources for UNO to achieve its

mission of providing educational excellence to a diverse undergraduate

and graduate student body and creating knowledge through research. For

more information, visit www.unofoundation.org.

Southeastern Louisiana University Foundation – Line 21 – You may

donate all or part of your adjusted overpayment to the Southeastern

Louisiana University Foundation to engage in initiatives that help build

and advance the reputation of Southeastern and that support strong

constituent relationships. For more information, visit www.southeastern.

edu/alumni_donors/foundation.

SCHEDULE E – ADJUSTMENTS TO INCOME

Recapture of START K12 Contributions – Line 2C – Any previously

exempted Louisiana Student Tuition Assistance and Revenue Trust

Grades K-12 (START K12) contributions that were refunded to you during

2022 by the Louisiana Office of Student Financial Aid is taxable and

should be reported on Line 2C. (R.S. 47:293(9)(a)(xxv))

Add Back of Donation to School Tuition Organization Credit – This

add-back is no longer needed because Act 395 of the 2021 Regular

Legislative Session limited excess federal itemized deductions to medical

and dental expenses which eliminated the double state benet for a

donation to a school tuition organization effective December 31, 2021.

Lines 4I through 5B – These lines are no longer available because Act

395 of the 2021 Regular Legislative Session repealed the federal income

tax deduction effective December 31, 2021.

Military Pay Exclusion – Code 10E – Act 161 of the 2021 Regular

Legislative Session increased the exclusion to up to $50,000. See Revenue

Information Bulletin 22-015 on LDR’s website. (R.S. 47:293(9)(e))

IRC 280C Expense – Code 25E – This deduction was previously reported

on Line 5B. It will now be reported using code 25E.

START K12 Savings Program Contributions – Code 28E – R.S.

47:293(9)(a)(xxv) provides that any Louisiana Student Tuition Assistance

and Revenue Trust K-12 (START K12) account holders with a ling status

of single, married ling separately, head of household, and qualifying

widow(er) can exempt up to $1,200 per beneciary from Louisiana taxable

income. Account holders with a ling status of married ling jointly can

exempt up to $2,400 per beneciary from Louisiana taxable income.

See Revenue Information Bulletin 22-016 on LDR’s website. Amounts

deducted that are used to pay costs associated with a student’s enrollment

in a school or home-schooled are not eligible for the deductions authorized

pursuant R.S 47:297.10, 297.11 and 297.12.

Digital Nomad – Code 29E – R.S. 47:293(9)(a)(xxii) provides that an

individual who meets the requirement of a digital nomad is allowed to

exclude 50 percent of their gross wages, not to exceed $150,000. The

exemption only applies to gross wages resulting from services performed

as a digital nomad and earned from remote work. To qualify as a

digital nomad, the individual must establish residency in Louisiana after

December 31, 2021, meet other requirements and apply to LDR to be

certicated as a digital nomad.

Certain Adoptions – Code 30E – Only one deduction is allowed per child

and the deduction is in lieu of the $1,000 dependency deduction. The

deduction is taken the year in which the adoption becomes nal.

R.S. 47:297.20 provides a deduction of $5,000 for a taxpayer who adopts

a child who is in foster care, as dened in Children’s Code Article 603, or

a youth receiving extended foster care services pursuant to the Extended

Foster Care Program Act. Attach a copy of the letter you received from

DCFS certifying your eligibility.

R.S. 47:297.21 provides a deduction of $5,000 for a taxpayer who adopts

an unrelated infant who is less than one year of age through a private

agency, as dened in Children’s Code Article 1169(1), or through an

attorney. The age of the infant is determined at the time of the adoption

placement. Attach a copy of the adoption order or decree and a letter from

the private agency or attorney stating the date of placement.

WHAT’S NEW FOR LOUISIANA 2022 INDIVIDUAL INCOME TAX?

www.revenue.louisiana.gov Louisiana Department of Revenue

WHAT’S NEW FOR LOUISIANA 2022 INDIVIDUAL INCOME TAX? CONTINUED

SCHEDULE F – REFUNDABLE PRIORITY 2 CREDITS

School Readiness Child Care Directors and Staff – Code 66F and

Line 5A – The credit is for eligible child care directors and eligible child

care staff based on certain attained qualications. The amount of the

credit is adjusted each year if there is an increase in the Consumer Price

Index Urban (CPI-U). The credit amount for 2022 can be found at www.

revenue.louisiana.gov/SchoolReadiness. You must enter the facility

license number from Form R-10615 on Line 5A and attach a copy of

Form R-10615 to your return. Failure to do so will result in processing

delays. For more information regarding this credit, contact the Louisiana

Department of Education. (R.S. 47:6106)

Stillborn Child – Code 76F – R.S. 47:297.19 allows a refundable

credit for an individual who experienced a pregnancy loss resulting in

spontaneous fetal death (also referred to as stillbirth). The credit is equal

to $2,000 and is claimed for the year in which the stillbirth occurred. The

credit can only be claimed on the return of the person listed on the fetal

death certicate as the mother. A copy of the certied fetal death certicate

must be attached to the return.

Funeral and Burial Expense for a Pregnancy-related Death – Code

77F – R.S. 47:297.22 allows a refundable credit for the reasonable funeral

and burial expenses associated with the pregnancy-related death of a

person. A “pregnancy-related death” means the death of a Louisiana

resident while pregnant, during labor and delivery, or within one year after

childbirth from a pregnancy complication, a chain of events initiated by

the pregnancy, or the aggravation of an unrelated condition by the normal

effects of the pregnancy. The credit may be claimed by the estate of the

deceased on the deceased person’s return or the estate’s return and if not,

then by the individual who actually paid the funeral and burial expense.

The credit is equal to the actual reasonable funeral and burial expenses

paid or $5,000, whichever is less, and is claimed for the year in which the

death occurred. Reasonable funeral and burial expenses includes costs

and fees associated with transportation of the remains, embalming or

cremation services, caskets, plots, grave markers, or headstones, funeral

home facility and staff services, and other related professional services. It

does not include costs and fees associated with owers, vaults, or urns.

A copy of the death certicate, a schedule listing the expenses paid, and

copies of the receipts must be attached to the return.

Mentor Protégé – This credit is no longer available because Act 356 of

the 2007 Regular Legislative Session ended the credit effective December

31, 2021.

SCHEDULE J – NONREFUNDABLE PRIORITY 3 CREDITS

Child Care Credit Carried Forward From 2017 through 2021 – Line

3 – The child care tax credit for taxpayers whose federal adjusted gross

income exceeds $25,000 may not be refunded, and any unused credit

amounts can be used over the next ve years. For the 2022 tax year,

credits from 2017 through 2021 can be applied on Line 3. Any remaining

child care credit from 2016 cannot be applied to the 2022 tax liability. (R.S.

47:297.4)

School Readiness Credit Carried Forward From 2017 through 2021

– Line 5 – The school readiness credit for taxpayers whose federal

adjusted gross income exceeds $25,000 may not be refunded, and any

unused credit amounts can be used over the next ve years. For the 2022

tax year, credits from 2017 through 2021 can be applied on Line 5. Any

remaining child care credit from 2016 cannot be applied to the 2022 tax

tax liability. (R.S. 47:6104)

Apprenticeship (2022) – Code 463 – R.S. 47:6033 provides a credit

to employers for $1.25 for each hour of employment of an eligible

apprentice, limited to $1,250 for each eligible apprentice. An eligible

apprentice is a person who has entered into a written apprentice

agreement with an employer or an association of employers pursuant

to a registered apprenticeship program or who is enrolled in a training

program accredited by the National Center for Construction Education and

Research which has no less than four levels of training and no less than

500 hours of instruction. Use this code for Apprenticeship credits earned

for employment of eligible apprentices after December 31, 2021. Attach a

copy of Form R-90005, Apprenticeship Tax Credit Employer Certication,

and the required documentation as listed on that form.

Donation to Qualied Foster Care Charitable Organization – Code

464 – R.S. 47:6042 provides a credit for donations made to a qualifying

foster care charitable organization that provides services to a child in a

foster care placement program established by the Department of Children

and Family Services. The credit is for the amount of the donation used

to provide the service, limited to $50,000. Form R-68009, Receipt for

Donations to Qualifying Foster Care Charitable Organization Credit,

must be attached to your return. A shareholder of an S corporation or

other pass-through entity must also attach a copy of the Schedule K-1 to

substantiate their share of the credit.

2022 LOUISIANA REFUNDABLE CHILD CARE CREDIT WORKSHEET

For 2021 only, the American Rescue Plan Act of 2021 made the federal

credit substantially more generous. Since the Louisiana credit is a

percentage of the federal credit, the federal changes to revert back are

reected on the 2022 Louisiana Refundable Child Care Credit Worksheet.

SCHEDULE H - MODIFIED FEDERAL INCOME TAX DEDUCTION

Schedule H – This schedule is no longer available because Act 395 of the

2021 Regular Legislative Session repealed the federal income deduction

effective December 31, 2021.

VISIT THESE LDR WEBSITES:

• www.revenue.louisiana.gov/taxforms for forms and instructions.

• www.revenue.louisiana.gov/individuals for tax information.

• www.revenue.louisiana.gov/leonline for free ling options.

• www.revenue.louisiana.gov/latap for free payment options.