Louisiana Nonresident Income Tax Return

Nonresident Income Tax Return
IT-540B WEB-BC: 2025 Louisiana Nonresident and Part-Year Resident
Mark Box:
Name
Change
Decedent
Filing
Spouse
Decedent

IT-540B WEB-BC
(Page 1 of 4)

2025 LOUISIANA NONRESIDENT
AND PART-YEAR RESIDENT

Your legal first name

Init. Last name

Suffix

If joint return, spouse’s name

Init. Last name

Suffix

Present home address (number and street or rural route)

Address
Change
Amended
Return

City, Town, or APO

Unit Type

IMPORTANT!
You must enter your SSN below in the same
order as shown on your federal return.
ITIN

Your SSN

ITIN

Spouse’s SSN

Unit Number

State

Area code and daytime telephone number

ZIP

Foreign Nation, if not United States (Do not abbreviate.)
NOL
MSRA

Nonresident
Return

Your Date of Birth

Part-Year
Return

Spouse’s Date of Birth

Decedent’s Date of Death

Spouse’s Date of Death

6A AGE DESIGNATION:

FILING STATUS: Enter the appropriate number in the
filing status box. It must agree with your federal return.

Taxpayer
65 or older

Enter a “1” in box if single.

Spouse
65 or older

Enter a “2” in box if married filing jointly.
Enter a “3” in box if married filing separately.
Enter a “4” in box if head of household.
If the qualifying person is not your dependent, enter name here.

Enter a “5” in box if qualifying surviving spouse.
If the qualifying person is not your dependent, enter name here.

6B	 DEPENDENTS – Enter dependent information below. If you have more than eight dependents, attach a statement to your return with the
	
required information. Enter the number of dependents claimed on Federal Form 1040 or 1040-SR in the boxes here. 	

First Name

Last Name

Social Security Number

Relationship to You

6B

Birth Date (mm/dd/yyyy)

IMPORTANT!
All four (4) pages of this return MUST be mailed in together along with
your W-2s and completed schedules. Please paperclip. Do not staple.

FOR OFFICE USE ONLY
Field
Flag

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2025 Form IT-540B WEB-BC (Page 2 of 4)
Enter your Social Security Number.

If you are not required to file a federal
return, indicate wages here.

Mark this box and enter zero “0” on Line 15.

7

FEDERAL ADJUSTED GROSS INCOME – Enter the amount of your Federal Adjusted Gross Income
from the NPR worksheet, Federal column, Line 12.

7

8

LOUISIANA ADJUSTED GROSS INCOME – Enter the amount of your Louisiana Adjusted Gross
Income from the NPR worksheet, Line 21.

8

9

RATIO OF LOUISIANA ADJUSTED GROSS INCOME TO FEDERAL ADJUSTED GROSS INCOME –
Divide Line 8 by Line 7. Carry out to two decimal places in the percentage. DO NOT ROUND UP. The
percentage cannot exceed 100%.

9

10

LOUISIANA STANDARD DEDUCTION – Enter the standard deduction amount that corresponds with
your filing status. Enter $12,500 if filing status is 1 or 3; $25,000 if 2, 4, or 5.

10

DEDUCTIONS

If you did not itemize your deductions on your federal return, skip Lines 11A through 11D, enter a zero "0" on Line 11E, and go to Line 12.
11A

FEDERAL ITEMIZED DEDUCTIONS

11A

11B

FEDERAL ITEMIZED DEDUCTION FOR MEDICAL AND DENTAL EXPENSES

11B

11C

FEDERAL STANDARD DEDUCTION

11C

11D

EXCESS FEDERAL ITEMIZED DEDUCTIONS – Subtract Line 11C from Line 11B.

11D

11E

ALLOWABLE DEDUCTIONS – Multiply Line 11D by the percentage on Line 9. Round to the nearest
dollar.

11E

12

YOUR LOUISIANA TAXABLE INCOME – Subtract Lines 10 and 11E from Line 8. If less than zero,
enter zero “0.”

12

13

YOUR LOUISIANA INCOME TAX – Multiply Line 12 by .03. Round to the nearest dollar.

13

14

NONREFUNDABLE PRIORITY 1 CREDITS – From Schedule C-NR, Line 5

14

15

TAX LIABILITY AFTER NONREFUNDABLE PRIORITY 1 CREDITS – Subtract Line 14 from Line 13. If
the result is less than zero or you are not required to file a federal return, enter zero “0.”

15

16

2025 LOUISIANA REFUNDABLE CHILD CARE CREDIT – Your Federal Adjusted Gross Income
must be EQUAL TO OR LESS THAN $25,000 to claim the credit on this line. See the instructions
and the Refundable Care Credit Worksheet.

16

16A

Enter the qualified expense amount from the Refundable Child Care Credit Worksheet, Line 3.

16A

16B

Enter the amount from the Refundable Child Care Credit Worksheet, Line 6.

16B

17

2025 LOUISIANA REFUNDABLE SCHOOL READINESS CREDIT - Your Federal Adjusted Gross
Income must be EQUAL TO OR LESS THAN $25,000 to claim the credit on this line. See the
Refundable School Readiness Credit Worksheet.

5
Star

4
Star

3
Star

2
Star

17

18

OTHER REFUNDABLE PRIORITY 2 CREDITS – From Schedule F-NR, Line 9

18

19

TOTAL REFUNDABLE PRIORITY 2 CREDITS – Add Lines 16, 17, and 18. Do not include amounts on
Lines 16A and 16B.

19

20

TAX LIABILITY AFTER REFUNDABLE PRIORITY 2 CREDITS – See instructions.

20

21

OVERPAYMENT AFTER REFUNDABLE PRIORITY 2 CREDITS – See instructions.

21

22

NONREFUNDABLE PRIORITY 3 CREDITS – From Schedule J-NR, Line 16

22

Enter the first 4
letters of your
last name in
these boxes.

CONTINUE ON NEXT PAGE.

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2025 Form IT-540B WEB-BC (Page 3 of 4)
Enter your Social Security Number.

23

23

ADJUSTED LOUISIANA INCOME TAX – Subtract Line 22 from Line 20.
No use tax due

24A

24A

CONSUMER USE TAX – You must mark one of these boxes.
Amount from the Consumer
Use Tax Worksheet
No usage fee due

24B

24B

ELECTRIC AND HYBRID VEHICLE ROAD USAGE FEE

REFUND DUE

PAYMENTS

Amount from Form R-19000A

25

TOTAL INCOME TAX, CONSUMER USE TAX, AND ELECTRIC AND HYBRID VEHICLE ROAD USAGE
FEE – Add Lines 23, 24A, and 24B.

25

26

OVERPAYMENT OF REFUNDABLE PRIORITY 2 CREDITS – Enter the amount from Line 21.

26

27

REFUNDABLE PRIORITY 4 CREDITS – From Schedule I-NR, Line 6

27

28

AMOUNT OF LOUISIANA TAX WITHHELD FOR 2025 – Attach Forms W-2 and 1099.

28

29

AMOUNT OF CREDIT CARRIED FORWARD FROM 2024

29

30

AMOUNT PAID ON YOUR BEHALF BY A COMPOSITE PARTNERSHIP FILING
Enter name of partnership.

30

31

AMOUNT OF ESTIMATED PAYMENTS MADE FOR 2025

31

32

AMOUNT OF EXTENSION PAYMENT

32

33

TOTAL REFUNDABLE TAX CREDITS AND PAYMENTS – Add Lines 26 through 32.

33

34

OVERPAYMENT – If Line 33 is greater than Line 25, subtract Line 25 from Line 33. Your overpayment
may be reduced by Underpayment of Estimated Tax Penalty. Otherwise, go to Line 41.

34

35

UNDERPAYMENT PENALTY – See the instructions for Underpayment Penalty and Form R-210NR.
If you are a farmer, check the box.

35

36

ADJUSTED OVERPAYMENT – If Line 34 is greater than Line 35, subtract Line 35 from Line 34, and enter on
Line 36. If Line 35 is greater than Line 34, subtract Line 34 from Line 35, and enter the balance on Line 41.

36

37

TOTAL DONATIONS – From Schedule D-NR, Line 14

37

38

SUBTOTAL – Subtract Line 37 from Line 36. This amount of overpayment is available for credit or refund.

38

39

AMOUNT OF LINE 38 TO BE CREDITED TO 2026 INCOME TAX

CREDIT

39

AMOUNT TO BE REFUNDED – Subtract Line 39 from Line 38. If mailing to LDR, use Address 2 on the next page.
40

Enter a “2” in box if you want to receive your refund by paper check.
Enter a “3” in box if you want to receive your refund by direct deposit. Complete
information below. If information is unreadable, you are filing for the first time, or if
you do not make a refund selection, you will receive your refund by paper check.

REFUND

40

DIRECT DEPOSIT INFORMATION
Type:	Checking

Savings

Routing
Number

Will this refund be forwarded to a financial
institution located outside the United States?

Yes

No

Account
Number

Enter the first 4
letters of your
last name in
these boxes.

COMPLETE AND SIGN RETURN ON NEXT PAGE.

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2025 Form IT-540B WEB-BC (Page 4 of 4)

AMOUNTS DUE LOUISIANA

Enter your Social Security Number.

41

AMOUNT YOU OWE – If Line 25 is greater than Line 33, subtract Line 33 from Line 25.

41

42

ADDITIONAL DONATION TO THE MILITARY FAMILY ASSISTANCE FUND

42

43

ADDITIONAL DONATION TO THE COASTAL PROTECTION AND RESTORATION FUND

43

44

ADDITIONAL DONATION TO LOUISIANA FOOD BANK ASSOCIATION

44

45

INTEREST – From the Interest Calculation Worksheet, Line 5

45

46

DELINQUENT FILING PENALTY – From the Delinquent Filing Penalty Calculation Worksheet, Line 3

46

47

DELINQUENT PAYMENT PENALTY – From Delinquent Payment Penalty Calculation Worksheet, Line 7

47

48

UNDERPAYMENT PENALTY – See the instructions for Underpayment Penalty and
Form R-210NR. If you are a farmer, check the box.

48

49

BALANCE DUE LOUISIANA – Add Lines 41 through 48. If mailing to LDR, use
address 1 below. For electronic payment options, see the instructions.

49

IMPORTANT !
All four (4) pages of this return
MUST be mailed in together along
with your W-2s and completed
schedules. Please paperclip.
Do not staple.

PAY THIS AMOUNT.

DO NOT SEND CASH.

Your device does not support barcode
generation. For best results, open this
document in Adobe Reader or other PDF
reader application on a desktop or laptop;
mobile devices may not support all
features.

Under penalties of perjury, I declare that I have examined this return and accompanying schedules and statements, and to the best of my knowledge and belief,
they are true, correct, and complete. Declaration of preparer (other than taxpayer) is based on all information of which preparer has any knowledge. If I made
a contribution to a START Savings Program, I consent that my Social Security Number may be given to the Louisiana Office of Student Financial Assistance
to properly identify the START Savings Program account holder. If married filing jointly, both Social Security Numbers may be submitted. I understand that by
submitting this form I authorize the disbursement of individual income tax refunds through the method as described on Line 40.
Your Signature

Date (mm/dd/yyyy)

Spouse’s Signature (If filing jointly, both must sign.)

Date (mm/dd/yyyy)

Email Address

Print/Type Preparer’s Name

PAID
PREPARER
USE ONLY

Preparer’s Signature

Date (mm/dd/yyyy)

Firm’s Name

➤

Firm’s FEIN

➤

Firm’s Address

➤

Telephone

➤

Enter the first 4 letters of your
last name in these boxes.

Check

■

if Self-employed

{ A dd r e ss }

Individual Income Tax Return
Calendar Year Return Due 5/15/2026

1
2

Mail Balance Due Return with Payment
TO:	 Department of Revenue
P. O. Box 3550
Baton Rouge, LA 70821-3550
Mail All Other Individual Income Tax Returns
TO:	 Department of Revenue
P. O. Box 3440
Baton Rouge, LA 70821-3440

PTIN, FEIN, or LDR Account Number of
Paid Preparer

For Office
Use Only.

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ATTACH TO RETURN IF COMPLETED.
Enter your Social Security Number.

2025 Nonresident and Part-Year Resident (NPR) Worksheet
See instructions for completing the NPR worksheet. Mark the box in the appropriate field if the amount is less than zero.

Additions

Federal

Louisiana

1

Wages, salaries, tips, etc.

.00

.00

2

Taxable interest

.00

.00

3

Dividends

.00

.00

4

Business income (or loss) and farm income (or loss)

.00

.00

5

Gains (or losses)

.00

.00

6

IRA distributions, pensions, and annuities

.00

.00

7

Rental real estate, royalties, partnerships, S corporations, trusts, etc.

.00

.00

8

Social security benefits

.00

9

Other income – Enter the amount of Louisiana NOL utilized. _______________________

.00

.00

10

Total Income – Add the income amounts on Lines 1 – 9 for each column.

.00

.00

11

Total Adjustments to Income

.00

.00

12

Adjusted Gross Income – Subtract Line 11 from Line 10 for each column. Enter
the amount in the Federal column on Form IT-540B, Line 7. The amount shown in
the Federal column should agree with Federal Form 1040 or 1040-SR, Line 11b.

.00

.00

13

Interest and dividend income from other states and their political subdivisions

.00

14

Recapture of START contributions

.00

15

Recapture of START K12 contributions

.00

16

Add back of pass-through entity loss

.00

17

Add back of federal depreciation previously accelerated via state bonus – See instructions.

.00

18

Total – Add Lines 12 through 17.

.00

EXEMPT INCOME - Enter on Lines 19A through 19F the amount of any exempt income included on Line 12 in the Louisiana column. Enter the
description and associated code, along with the dollar amount. See instructions.
Exempt Income Description

Code

Subtractions

Amount

E

.00

19B

E

.00

19C

E

.00

19D

E

.00

19E

E

.00

E

.00

19A

19F
20

Total Exempt Income – Add Lines 19A through 19F.

.00

21

LOUISIANA ADJUSTED GROSS INCOME. Subtract Line 20 from Line 18. Also, enter this
amount on Form IT-540B, Line 8. If less than zero, enter zero "0".

.00

Description - See instructions.

Code

Interest and Dividends on U.S. Government Obligations

01E

Louisiana State Employees’ Retirement Benefits
Taxpayer date retired:

M M Y Y Y Y

M M Y Y Y Y

02E

Spouse date retired:

M M Y Y Y Y

03E

Spouse date retired:

M M Y Y Y Y

04E

Spouse date retired:

Louisiana State Teachers’ Retirement Benefits
Taxpayer date retired: 	

M M Y Y Y Y

Federal Retirement Benefits
Taxpayer date retired:

M M Y Y Y Y

Other Retirement Benefits – Provide name or statute: _______________________________________________
Taxpayer date retired:

M M Y Y Y Y

Spouse date retired:

M M Y Y Y Y

05E

Annual Retirement Income Exemption for Taxpayers 65 or over
06E
Provide name of pension or annuity: __________________________________________________________________

Description - See instructions.

Code

Native American Income
START Savings Program Contribution
Military Pay Exclusion
Road Home
Recreation Volunteer
Volunteer Firefighter
Voluntary Retrofit Residential Structure
Elementary and Secondary School Tuition
Educational Expenses for Home-Schooled Children
Educational Expenses for Quality Public Education
Capital Gain from Sale of Louisiana Business
Employment of Certain Qualified Disabled Individuals
S Bank Shareholder Income Exclusion
Entity Level Taxes Paid to Other States
Pass-Through Entity Exclusion
COVID-19 Relief Benefits
START K12 Savings Program Contributions
Digital Nomads
Bonus Depreciation

08E
09E
10E
11E
13E
14E
16E
17E
18E
19E
20E
21E
22E
23E
24E
27E
28E
29E
32E

Other, see instructions. Identify: _______________________

49E

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2025 Louisiana School Expense Deduction Worksheet
Your Name

I.

Your Social Security Number

This worksheet should be used to calculate the three School Expense Deductions listed below. These deductions may only be taken for school
expenses paid in Louisiana during the time a person was a Louisiana resident. Refer to Revenue Information Bulletin 24-007 on LDR’s website for more
information. Expenses paid with amounts deducted as START K12 Savings Program Contributions are not eligible for this deduction.

II.

1.

Elementary and Secondary School Tuition – La. R.S 47:297.10 provides a deduction for amounts paid during the tax year for tuition and
fees required for your dependent child’s enrollment in a nonpublic elementary or secondary school that complies with the criteria set forth in
Brumfield v. Dodd and Section 501(c)(3) of the Internal Revenue Code or to any public elementary or secondary laboratory school that is
operated by a public college or university. The school can verify that it complies with the criteria. The deduction is equal to the actual amount of
tuition and fees paid per dependent, limited to $6,000. The tuition and fees that can be deducted include amounts paid for tuition, fees, uniforms,
textbooks, and other supplies required by the school.

2.

Educational Expenses for Home-Schooled Children – La. R.S 47:297.11 provides a deduction for educational expenses paid during the tax
year for home-schooling your dependent child. In order to qualify for the deduction, you must be approved by the State Board of Elementary
and Secondary Education (BESE) for home-schooling. The deduction is equal to 50 percent of the actual qualified educational expenses paid
for the home-schooling per dependent, limited to $6,000. Qualified educational expenses include amounts paid for the purchase of textbooks
and curricula necessary for home-schooling.

3.

Educational Expenses for a Quality Public Education – La. R.S. 47:297.12 provides a deduction for the fees or other amounts paid during
the tax year for a quality education of a dependent child enrolled in a public elementary or secondary school, including Louisiana Department of
Education approved charter schools. The deduction is equal to 50 percent of the amounts paid per dependent, limited to $6,000. The amounts
that can be deducted include amounts paid for uniforms, textbooks, and other supplies required by the school.

On the chart below, list the name of each qualifying dependent and the name of the school the student attends. If the student is home-schooled,
enter “home-schooled.” Enter an “X” in the box in column 1 if your dependent qualifies for the Elementary and Secondary School Tuition deduction,
column 2 for Educational Expenses for Home-Schooled Children deduction, or column 3 for Quality Public Education deduction. If you have more
than six qualifying dependents, attach a statement to your return with the required information.

Student

Name of Qualifying Dependent

Deduction as described
above in Section I

Name of School

1

2

3

A
B
C
D
E
F

III.

Using the letters that correspond to each qualifying dependent listed in Section II, list the amount paid per student for each qualifying expense. For
students attending a qualifying school, the expense must be for an item required by the school. Refer to the information in Section I to determine
which expenses qualify for the deduction. Retain copies of canceled checks, receipts, and other documentation in order to support the amount of
qualifying expenses. If you checked column 1 in Section II, skip the 50% calculation below; however, the deduction is still limited to $6,000.

Qualifying Expense

A

List the amount paid for each student as listed in Section II.
B
C
D
E

F

Tuition and Fees
School Uniforms
Textbooks or Other Instructional Materials
Supplies
Total (Add amounts in each column.)
If column 2 or 3 in Section II was checked,
multiply by:

50%

50%

50%

50%

50%

50%

Deduction per Student – Enter the result
or $6,000, whichever is less.
IV.

Total the Deduction per Student in Section III, based on the deduction for which the students qualified as marked in boxes 1, 2, or 3 in Section II.

Enter the total Elementary and Secondary School Tuition Deduction here and on the NPR Worksheet, code 17E.

$

Enter the total Educational Expenses for Home-Schooled Children Deduction here and on the NPR Worksheet, code 18E.

$

Enter the total Educational Expenses for a Quality Public Education Deduction here and on the NPR Worksheet, code 19E.

$

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ATTACH TO RETURN IF COMPLETED.
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SCHEDULE C-NR – 2025 NONREFUNDABLE PRIORITY 1 CREDITS
Enter credit description and associated code, along with the dollar amount of credit claimed. See instructions.
Credit Description

Credit Code

Amount of Credit Claimed

1

1

2

2

3

3

4

4

5

TOTAL NONREFUNDABLE PRIORITY 1 CREDITS – Add Lines 1 through 4. Also, enter this
amount on Form IT-540B, Line 14.

Description
Premium Tax
Qualified Playgrounds

Code

Description

5

Code

100

Debt Issuance

155

150

Donations to Eligible Maternal
Wellness Center

190

Description
Other

Code
199

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SCHEDULE D-NR – 2025 DONATION SCHEDULE

1

Adjusted Overpayment- From IT-540B, Line 36

1

2

The Military Family
Assistance Fund

2

3

Coastal Protection and
Restoration Fund

3

4

The START Program

4

5

Wildlife Habitat and Natural
Heritage Trust Fund

5

6

Louisiana Cancer Advisory
Board

6

7

Louisiana Food Bank
Association

7

14

TOTAL DONATIONS – Add Lines 2 through 13. This amount cannot be more than Line 1. Also, enter this amount
on Form IT-540B, Line 37.

DONATIONS OF LINE 1

DONATIONS OF LINE 1

Individuals who file an individual income tax return and have overpaid their tax may choose to donate all or part of their overpayment shown on Line 36
of Form IT-540B to the organizations or funds listed below. Enter on Lines 2 through 13, the portion of the overpayment you wish to donate. The total on
Line 14 cannot exceed the amount of your overpayment on Line 36 of Form IT-540B.

8

Make-A-Wish Foundation of the
Texas Gulf Coast and Louisiana

8

9

American Red Cross

9

10

Louisiana National Guard Honor
Guard for Military Funerals

10

11

Dreams Come True, Inc.

11

12

Sexual Trauma Awareness and
Response (STAR)

12

13

Maddie's Footprints

13

14

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ATTACH TO RETURN IF COMPLETED.
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SCHEDULE F-NR – 2025 REFUNDABLE PRIORITY 2 CREDITS
Enter credit description and associated code, along with the dollar amount of credit claimed. See instructions.
Credit Description

Credit Code

Amount of Credit Claimed

1

F

1

2

F

2

3

F

3

4

F

4

5

F

5

5A

Louisiana School Readiness Child Care Directors and Staff Credit - Facility License Number

Transferable, Refundable Priority 2 Credits
Enter the State Certification Number from Form R-6135, along with the dollar amount of credit claimed. See instructions.
Credit Description
6.

Credit Code

Amount of Credit Claimed

Musical and Theatrical Production

6

2

F

6.

Musical and Theatrical Production

6

2

F

7

Musical and Theatrical Production

6

2

F

8

6A
7
7A
8
9A
9

OTHER REFUNDABLE PRIORITY 2 CREDITS – Add Lines 1 through 8. Also, enter this amount
on Form IT-540B, Line 18.

Description

Code

Description

Code

Description

9

Code

Description

Code

Ad Valorem Offshore Vessels

52F

School Readiness Child Care
Provider

Telephone Company Property

54F

School Readiness Child Care
Directors and Staff

66F

Digital Interactive Media & Software

73F

Restaurant Recycling of Oyster Shells

79F

Milk Producers

58F

School Readiness Business –
Supported Child Care

67F

Stillborn Child

76F

Other Refundable Credit

80F

Technology Commercialization

59F

School Readiness Fees and Grants to
Resource and Referral Agencies

68F

Funeral and Burial Expense for a
Pregnancy-Related Death

77F

65F

Retention and Modernization

70F

Adoption of Unrelated Infant

78F

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SCHEDULE I-NR – 2025 REFUNDABLE PRIORITY 4 CREDITS
Enter credit description and associated code, along with the dollar amount of credit claimed. See instructions.
Credit Description

Credit Code

Amount of Credit Claimed

1

F

1

2

F

2

3

F

3

4

F

4

5

F

5

6

TOTAL REFUNDABLE PRIORITY 4 CREDITS – Add Lines 1 through 5. Also, enter this amount
on Form IT-540B, Line 27.

Description

6

Code

Inventory Tax

50F

Ad Valorem Natural Gas

51F

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ATTACH TO RETURN IF COMPLETED.
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SCHEDULE J-NR – 2025 NONREFUNDABLE PRIORITY 3 CREDITS
Nonrefundable Child Care Credits
1

FEDERAL CHILD CARE CREDIT – Enter the amount from your Federal Form 1040 or 1040-SR, Schedule 3, Line 2.
This amount will be used to compute your 2025 Louisiana Nonrefundable Child Care Credit.

1

2

2025 LOUISIANA NONREFUNDABLE CHILD CARE CREDIT – Your Federal Adjusted Gross Income must be
GREATER THAN $25,000 in order to claim a credit on this line. See the Nonrefundable Child Care Credit Worksheet.

2

3

AMOUNT OF LOUISIANA NONREFUNDABLE CHILD CARE CREDIT CARRIED FORWARD FROM
2020 THROUGH 2024 – See the Nonrefundable Child Care Credit Worksheet.

3

4

5

2025 LOUISIANA NONREFUNDABLE SCHOOL READINESS CREDIT – Your Federal Adjusted Gross Income must be
GREATER THAN $25,000 in order to claim a credit on this line. See the Nonrefundable School Readiness Credit Worksheet.

5
Star

4
Star

3
Star

2
Star

AMOUNT OF LOUISIANA NONREFUNDABLE SCHOOL READINESS CREDIT CARRIED FORWARD FROM
2020 THROUGH 2024 – See the Nonrefundable School Readiness Credit Worksheet.

4

5

Additional Nonrefundable Priority 3 Credits
Enter credit description and associated code, along with the dollar amount of credit claimed. See instructions.
Credit Description

Credit Code

Amount of Credit Claimed

6

6

7

7

8

8

9

9

10

10

11

11

IMPORTANT! Only these codes can be claimed on Lines 6 through 11.
Description

Description

Code

Code

Organ Donation

202

Neighborhood Assistance

457

Tax Equalization

305

Research and Development

458

Manufacturing Establishments

310

Other

399

Ports of Louisiana Import Export
Cargo

459

Refunds by Utilities

412

LA Import

460

LA Work Opportunity

461

Youth Jobs
Apprenticeship (2022)

Donation to School Tuition
Organization

424

QMC Music Job Creation Credit

454

Description

Code

Donation to Qualified Foster Care
Charitable Organization

464

Firearm Safety Devices

465

Inventory Tax Credit Carried
Forward and ITEP

500

462

Ad Valorem Natural Gas Credit
Carried Forward

502

463

Atchafalaya Trace

504

Description

Code

Cane River Heritage

506

Ports of Louisiana Investor

508

Enterprise Zone

510

Recycling Credit

550

Other

599

CONTINUE ON NEXT PAGE.

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ATTACH TO RETURN IF COMPLETED.
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SCHEDULE J-NR – 2025 NONREFUNDABLE PRIORITY 3 CREDITS ...CONTINUED
Transferable, Nonrefundable Priority 3 Credits
Enter credit description, associated code, along with the dollar amount of credit claimed and the State Certification Number from Form R-6135. See instructions.
Credit Description

Credit Code

12

Amount of Credit Claimed
12

12A
13

13

13A
14

14

14A
15

15

15A
16

TOTAL NONREFUNDABLE PRIORITY 3 CREDITS – Add Lines 2 through 15. Also, enter this
amount on Form IT-540B, Line 22.

16

IMPORTANT! Only these codes can be claimed on Lines 12 through 15.
Description

Code

Description

Code

Description

Code

Motion Picture Investment

251

Capital Company

257

Angel Investor

262

Research and Development

252

LCDFI

258

Other

299

Historic Structures

253

Motion Picture Infrastructure

261

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2025 Louisiana Refundable Child Care Credit Worksheet (For use with Form IT-540B)
Your Name

Social Security Number

Your Federal Adjusted Gross Income must be $25,000 or less and your child care expenses must have been incurred in Louisiana in order to
complete this form. See the instructions.
1.

Care Provider Information Schedule – Complete columns A through E for each person or organization that provided the care to your child. You
may use Federal Form W-10, supplied by your provider, to obtain the information. If your care provider does not provide a Federal Form W-10,
complete those parts of the Care Provider Information Schedule for which you have the information. If your child attended a child care facility that
participated in the Quality Start program, you must enter the facility license number from Form R-10614, Louisiana School Readiness Tax Credit,
in column D. You must follow the same rules of “Due Diligence” as the IRS requires if you do not have all of the care provider information. See IRS
2025 Publication 503 for information on “Due Diligence.” Retain copies of canceled checks, receipts, and other documentation in order to support
the amount of qualifying expenses or submit this documentation with the return for faster processing. If additional lines are required for Lines 1 or 2,
attach a schedule. Falsification of any information provided on this form constitutes fraud and can result in criminal penalties. The Child
Care Credit may only be taken for child care expenses incurred in Louisiana during the time a person was a Louisiana resident.
A

B
Address (number, street, apartment
number, city, state, and ZIP)

Care provider’s name

C
Identifying number
(SSN or EIN)

D
Facility license
number

E
Amount paid
(See instructions.)
.00
.00
.00
.00
.00

2.

For each child under age 13, enter their name in column F, their social security number in column G, and the amount of qualified expenses you
incurred and paid in 2025 in column H. See the definitions in the instructions for information on qualified expenses.

F

G

H

Qualifying person’s name

Qualifying person’s
social security number

Qualified expenses you
incurred and paid in 2025 for
the person listed in column (F)

First

Last

.00
.00
.00
.00
.00
Add the amounts in column H, Line 2. Do not enter more than $3,000 for one qualifying person or
$6,000 for two or more persons. Enter this amount here and on Form IT-540B, Line 16A.

3

4

Enter your earned income. See the definitions in the instructions.

4

5

If married filing jointly, enter your spouse’s earned income. (If your spouse was a student or was
disabled, see IRS Publication 503.) All other filing statuses, enter the amount from Line 4.

5

6

Enter the smallest of Lines 3, 4, or 5. Also, enter this amount on Form IT-540B, Line 16B.

6

.00

7

Enter your Federal Adjusted Gross Income from Form IT-540B, Line 7.

7

.00

3

.00
.00
.00

Enter on Line 8 the decimal amount shown below that applies to the amount on Line 7.
If Line 7 is: 	
8

over	

but not over	

decimal amount

$0
$15,000
$17,000
$19,000	
$21,000
$23,000

$15,000
$17,000
$19,000
$21,000
$23,000	
$25,000

.35
.34
.33
.32
.31
.30

8

9

Multiply Line 6 by the decimal amount on Line 8.

9

10

Multiply Line 9 by 50 percent and enter this amount on Line 11.

10

11

Enter this amount on Form IT-540B, Line 16.

11

X ._________

.00

X .50
.00

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2025 Louisiana Refundable School Readiness Credit Worksheet (For use with Form IT-540B)
Your Name

Social Security Number

Louisiana Revised Statute 47:6104 provides a School Readiness Credit in addition to the credit for child care expenses as provided under La. R.S.
47:297.4. To qualify for this credit, the taxpayer must have Federal Adjusted Gross Income of $25,000 or less and must have incurred child care expenses
for a qualified 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 verifies the facility’s name, the facility license number, the LA Revenue Account number, the Quality Star Rating, and the rating award
date. A copy of Form R-10614 must be attached to your return. You must enter the facility license number in column D on Line 1 of the 2025 Louisiana
Refundable Child Care Credit Worksheet to receive this credit. Retain copies of canceled checks, receipts, and other documentation in order to support
the amount of qualifying expenses.
Complete this worksheet only if you claimed a Louisiana Refundable Child Care Credit on Form IT 540B, Line 16.
1.	

Enter the amount of 2025 Louisiana Refundable Child Care Credit found on
the Louisiana Refundable Child Care Credit Worksheet, Line 11. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1	

. 00

Using the Quality Star Rating of the child care facility that your qualified dependent attended during 2025, shown on Form R-10614, determine the
applicable percentage for the School Readiness Credit from the chart shown below:

2.

(A) Quality Rating

(B) Percentages for Star Rating

Five Star

200% (2.0)

Four Star

150% (1.5)

Three Star

100% (1.0)

Two Star

50% (.50)

One Star

0% (.00)

Enter the number of your qualified dependents under age six who attended a:
Five Star Facility	

________	

and multiply the number by 2.0. . . . . . . . . . . . . . . . .  (i)	 __________ .	 ______

Four Star Facility	

________	

and multiply the number by 1.5. . . . . . . . . . . . . . . . .  (ii)	 __________ .	 ______

Three Star Facility	

________	

and multiply the number by 1.0. . . . . . . . . . . . . . . . .  (iii)	__________ .	 ______

Two Star Facility 	

________	

and multiply the number by .50 . . . . . . . . . . . . . . . .  (iv)	__________ .	 ______

3.	

Add lines (i) through (iv) and enter the result. Be sure to include the decimal. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3	 __________ . ______

4.	

Multiply Line 1 by the total on Line 3. If the number results in a decimal, round to the nearest dollar
and enter the result here and on Form IT-540B, Line 17. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4	 ______________ . 00
On Form IT-540B, Line 17, enter in the boxes designated for 5, 4, 3, or 2 the number of your qualified dependents as shown on Line 2 above for the
associated star rated facility.

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Your Name

Social Security Number

2025 Louisiana Nonrefundable Child Care Credit Worksheet (For use with Form IT-540B)
The Child Care Credit may only be taken for child care expenses incurred in Louisiana during the time a person was a Louisiana resident.
1

Enter Federal Child Care Credit from Federal Form 1040 or 1040-SR, Schedule 3, Line 2. NOTE: Retain copies
of canceled checks, receipts, and other documentation in order to support the amount of qualifying expenses.

1

.00

Enter the applicable percentage from the chart shown below.

Federal Adjusted Gross Income	
1A

$25,001 – $35,000	
$35,001 – $60,000	
over $60,000	

Percentage
30% (.30)
10% (.10)
10% (.10)

1A

2

Multiply your Federal Child Care Credit shown on Line 1 by the percentage shown on Line 1A and enter the
result. If your Federal Adjusted Gross Income is less than or equal to $60,000, this is your available
Nonrefundable Child Care Credit for 2025. Proceed to Line 3.

2

2A

Important! If your Federal Adjusted Gross Income is greater than $60,000, the amount on Line 2 is limited
to the LESSER of $25.00, or 10 percent of the federal credit. If Line 2 is greater than $25.00, enter $25 here.
This is your available Nonrefundable Child Care Credit for 2025.

2A

X . _______

.00

.00

3

Enter the amount of Louisiana income tax from Form IT-540B, Line 20.

3

4

If Line 3 is equal to zero, your entire Child Care Credit for 2025 (Line 2 or 2A above) will be carried forward to
2026. Also, any available carryforward from 2020 through 2024 will be carried forward to 2026. If Line 3 above
is equal to zero, enter zero “0” on Form IT-540B, Schedule J-NR, Lines 2 and 3. Stop here; you are finished
with the worksheet.

4

.00

Use Lines 5 through 8 to determine the amount of Nonrefundable Child Care Credit Carryforward
from 2020 through 2024 utilized for 2025.
5

If Line 3 above is greater than zero, enter the amount from Line 3.

5

.00

6

Enter the amount of any Child Care Credit Carryforward from 2020 through 2024.

6

.00

7

Subtract Line 6 from Line 5.

7

.00

8

If Line 7 is less than or equal to zero, the amount of Child Care Credit Carryforward used for 2025 is equal to Line
5 above. Enter the amount from Line 5 above on Form IT-540B, Schedule J-NR, Line 3. If Line 7 is less than zero,
subtract Line 5 from Line 6 and enter the result here. This amount is your unused Child Care Credit Carryforward
from 2020 through 2024 that can be carried forward to 2026. Also, your entire Child Care Credit for 2025 (Line 2
or 2A above) will be carried forward to 2026. Stop here; you are finished with the worksheet.

8
.00

Use Lines 9 through 13 to determine the amount of Child Care Credit Carryforward
utilized from 2020 through 2024 plus any amount of your 2025 Child Care Credit.
9

If Line 7 above is greater than zero, enter the amount of carryforward shown on Line 6 above on Form IT-540B,
Schedule J-NR, Line 3.

9

10

If Line 7 above is greater than zero, enter the amount from Line 7.

10

.00

11

Enter the amount of your 2025 Child Care Credit (Line 2 or Line 2A above).

11

.00

12

Subtract Line 11 from Line 10.

12

.00

13

If Line 12 is greater than or equal to zero, your entire Child Care Credit for 2025 (Line 2 or 2A above) has been
utilized. Enter the amount from Line 11 above on Form IT-540B, Schedule J-NR, Line 2. Stop here; you are
finished with the worksheet.

13

14

If Line 12 above is less than zero, the amount on Line 10 above is the amount of your 2025 Child Care Credit.
Enter the amount from Line 10 above on Form IT-540B, Schedule J-NR, Line 2.

Use Line 14 to determine what amount of your 2025 Child Care Credit you can claim.
14

Use Line 15 to determine the amount of your 2025 Child Care Credit to be carried forward to 2026.
15

If Line 12 above is less than zero, subtract Line 10 from Line 11 to compute your Child Care Credit Carryforward
to 2026. Enter the result here and keep this amount for your records.

15

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ATTACH THIS WORKSHEET TO YOUR RETURN IF COMPLETED.
Your Name

Social Security Number

2025 Louisiana Nonrefundable School Readiness Credit Worksheet (For use with Form IT-540B)
See instructions on page 20.
1

Enter the amount of 2025 Louisiana Nonrefundable Child Care Credit found on the Louisiana Nonrefundable
Child Care Credit Worksheet on either Line 2 or Line 2A.

1

.00

Using the star rating of the child care facility that your qualified dependent attended during 2025, shown on Form R-10614, enter the number of your
qualified dependents under age six who attended a:

2

Five Star Facility	

________	

and multiply the number by 2.0  .  .  .  .  .  .  .  .  .  .  .  (i)	 __________ .______

Four Star Facility	

________	

and multiply the number by 1.5  .  .  .  .  .  .  .  .  .  .  .  (ii)	 __________ .	 ______

Three Star Facility	

________	

and multiply the number by 1.0  .  .  .  .  .  .  .  .  .  .  .  (iii)	__________ .	 ______

Two Star Facility 	

________	

and multiply the number by .50  .  .  .  .  .  .  .  .  .  .  .  (iv)	__________ .	 ______

On Form IT-540B, Schedule J-NR, Line 4, enter in the boxes designated for 5, 4, 3, or 2 the number of your qualified dependents as shown above
for the associated star rated facility.
3

Add lines (i) through (iv) and enter the result. Be sure to include the decimal.

3

4

Multiply Line 1 by the total on Line 3. If the number results in a decimal, round to the nearest dollar and
enter the result here. This is your available Nonrefundable School Readiness Credit for 2025.

4

5

Enter the amount from Form IT-540B, Line 20.

5

.00

6

Add the amounts of Nonrefundable credits from Form IT-540B, Schedule J-NR, Lines 2 and 3.

6

.00

7

Subtract Line 6 from Line 5.

7

.00

8

If Line 7 is less than or equal to zero, your entire School Readiness Credit for 2025 (Line 4) will be carried forward to 2026. Also, any available
carryforward from 2020 through 2024 will be carried forward to 2026. If Line 7 above is less than or equal to zero, enter zero “0” on Form IT-540B,
Schedule J-NR, Lines 4 and 5. Stop here; you are finished with the worksheet.

X ________________._____
.00

Use Lines 9 through 12 to determine the amount of Nonrefundable School Readiness Credit Carryforward
from 2020 through 2024 utilized for 2025.
9

If Line 7 above is greater than zero, enter the amount from Line 7.

9

.00

10

Enter the amount of any School Readiness Credit Carryforward from 2020 through 2024.

10

.00

11

Subtract Line 10 from Line 9.

11

.00

12

If Line 11 is less than or equal to zero, the amount of School Readiness Credit Carryforward used for
2025 is equal to Line 9. Enter the amount from Line 9 on Form IT-540B, Schedule J-NR, Line 5. If Line
11 is less than zero, subtract Line 9 from Line 10 and enter the result here. This amount is your unused
School Readiness Credit Carryforward from 2020 through 2024 that can be carried forward to 2026. Also,
your entire School Readiness Credit for 2025 (Line 4) will be carried forward to 2026. Stop here; you are
finished with the worksheet.

12
.00

Use Lines 13 through 17 to determine the amount of School Readiness Credit Carryforward utilized
from 2020 through 2024 plus any amount of your 2025 School Readiness Credit.
13

If Line 11 above is greater than zero, enter the amount of carryforward shown on Line 10 above on Form IT-540B, Schedule J-NR, Line 5.

14

If Line 11 is greater than zero, enter the amount from Line 11.

14

.00

15

Enter the amount of your 2025 School Readiness Credit (Line 4).

15

.00

16

Subtract Line 15 from Line 14.

16

.00

17

If Line 16 is greater than or equal to zero, your entire School Readiness Credit for 2025 (Line 4) has been utilized. Enter the amount from Line 16
on Form IT-540B, Schedule J-NR, Line 4. Stop here; you are finished with the worksheet.
Use Line 18 to determine what amount of your 2025 School Readiness Credit you can claim.

18

If Line 16 is less than zero, the amount on Line 14 is the amount of your 2025 School Readiness Credit. Enter the amount from Line 14 above on
Form IT-540B, Schedule J-NR, Line 4.
Use Line 19 to determine the amount of your 2025 School Readiness Credit to be carried forward to 2026.

19

If Line 16 is less than zero, subtract Line 14 from Line 15 to compute your School Readiness Credit
Carryforward to 2026. Enter the result here and keep this amount for your records.

19

.00

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