Louisiana Louisiana Nonresident Income Tax Return Instructions

Louisiana Nonresident Income Tax Return Instructions
Form IT-540Bi
WHAT’S NEW FOR LOUISIANA 2023 INDIVIDUAL INCOME TAX?
Filing Status – Line 5 – The filing status of qualifying widow(er)
has been updated to Qualifying Surviving Spouse to reflect current
terminology.

SCHEDULE J-NR – NONREFUNDABLE PRIORITY 3 CREDITS
Child Care Credit Carried Forward From 2018 through 2022
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 five
years. For the 2023 tax year, credits from 2018 through 2022 can
be applied on Line 3. Any remaining child care credit from 2017
cannot be applied to the 2023 tax liability. (R.S. 47:297.4)

Electric and Hybrid Vehicle Road Usage Fee – Line 23B – Act
578 of the 2022 Regular Legislative Session levies a road usage
fee to be paid by the owner or lessee of an electric or hybrid
vehicle registered and operated in Louisiana during the calendar
year. The fee is based on a calendar year and is prorated if the
vehicle was owned, leased, or registered in Louisiana for less
than a year. The fee is dedicated to state and local transportation
and development funds and is to supplement the “road tax” paid
on gas. Use Form R-19000A, Schedule A for Electric and Hybrid
Vehicle Road Usage Fee, to calculate your fee and attach it to
your return. You may attach multiple copies if you own more than
two vehicles. See the instructions to Form R-19000. For additional
information, see LAC 61:I.5501 and LDR’s website. (R.S. 32:461)

School Readiness Credit Carried Forward From 2018 through
2022 – 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 five years. For the 2023 tax year, credits from 2018 through
2022 can be applied on Line 5. Any remaining child care credit
from 2017 cannot be applied to the 2023 tax liability. (R.S. 47:6104)
Motion Picture Investment – Code 251 and Motion Picture
Infrastructure – Code 261 – Act 411 of the 2023 Regular
Legislative Session prohibits a taxpayer from using a credit if
there exists a delinquent federal, state, or local tax obligation. The
taxpayer must certify that there is no delinquent federal, state, or
local tax obligation on Form R-90150, Taxpayer Certification of
Compliance of Tax Obligations for the Motion Picture Production
Credit. This form must be attached to the return.

NONRESIDENT & PART-YEAR RESIDENT (NPR) WORKSHEET
Add Back of Pass – Through Entity Loss – Line 16 and Pass –
Through Entity Exclusion Deduction – Code 24E – Instructions
were updated to clarify that you must attach a copy of Form
R-6981, Louisiana Statement of Owner’s Share of Entity Level
Tax Items, and a pro forma Federal Form 1040 that excludes any
income, deductions or other tax items that were included in the
calculation of Louisiana net income on the entity’s Louisiana Form
CIFT-620. The amount that you can exclude using Code 24E is the
difference in Federal AGI calculated on your Federal Form 1040
and the pro forma Federal Form 1040. If the difference is a loss,
the loss must be added to your Federal AGI on Line 16.

Historic Structures – Code 253 – Act 426 of the 2023 Regular
Legislative Session expands the credit to include expenditures
which are incurred on or after January 1, 2023 and to allow the
credit for expenditures related to the rehabilitation of a historic
structure contributing to the National Register of Historic Places.
In addition, Act 426 increases the credit and provides a different
rate for qualifying structures located in a rural area for taxable
periods beginning on or after January 1, 2023, and before January
1, 2029. (R.S. 47:6019)

Capital Gain from Sale of Louisiana Business – Code 20E –
Instructions were updated to refer taxpayers to Form R-6180, Net
Capital Gains Deduction Worksheet, for more information and for
the documentation required to be attached to your return.
SCHEDULE D-NR – DONATIONS

Firearm Safety Devices – Code 465 – Act 403 of the 2023
Regular Legislative Session provides a credit for the purchase of
one or more firearm safety devices from a federally licensed dealer
in a single transaction. Only one credit can be earned per return
in a tax year. The credit is for the amount paid for the qualifying
items, including sales tax, limited to $500. "Firearm" means any
pistol, revolver, rifle, shotgun, machine gun, submachine gun,
black powder weapon, or assault rifle which is designed to fire or
is capable of firing fixed cartridge ammunition or from which a shot
or projectile is discharged by an explosive. "Firearm safety device"
means a safe, gun safe, gun case, lock box, or other device that
is designed to be or can be used to store a firearm and that is
designed to be unlocked only by means of a key, a combination,
or other similar means. Only $500,000 in credits can be granted
in a year. A copy of the receipt must be attached to the return as
documentation of the credit.

Holden's Hope – Line 21 – You may donate all or part of your
adjusted overpayment to Holden's Hope to support families of
infants who have long medical stays in the hospital and families
coping with miscarriages, stillbirths or the loss of an infant. For
more information, visit www.holdenshopeforever.org.
SCHEDULE F-NR – 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 qualifications.
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 2023 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)

Biomed/University Research – This credit is no longer available
because Act 386 of the 2017 Regular Legislative Session ended
the credit effective July 1, 2017.

Adoption of Unrelated Infant – Code 78F – Act 452 of the 2023
Regular Legislative Session allows a refundable credit of $5,000
for the adoption of a child who is unrelated to the taxpayer and
who is less than three years of age. An adoption of an infant from
foster care does not qualify for the credit. The credit is taken for
the year in which the adoption becomes final. Attach a copy of the
adoption order or decree and a letter from the private agency or
attorney stating the date of placement.

Digital Interactive Media – This credit is no longer available
because the time to carry forward unused credits has ended.
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/fileonline for free filing options.

Historic Residential – This credit is no longer available because
Act 272 of the 2013 Regular Legislative Session ended the credit
effective December 31, 2017.
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•	 www.revenue.louisiana.gov/latap for free payment options.

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General Information for Filing your 2023 Louisiana Nonresident and
Part–Year Resident Individual Income Tax Return

!

•	 Please use black ink only.
•	 Free internet filing is available for most Louisiana taxpayers on www.revenue.louisiana.gov/fileonline.
•	 See page 1 for What’s New for 2023.

WHO MUST FILE A RETURN (Form IT-540B)
1.	 If you are a nonresident, or part-year resident, with income
from Louisiana sources, who is required to file a federal
individual income tax return, you must file a Louisiana return
reporting income earned in 2023.

representative, and the decedent met the filing 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 certificate. If a refund is due to the
decedent’s estate, survivor, etc., you must also complete and
attach Form R-6642, Refund Claim on Behalf of Deceased
Taxpayer, found on the LDR website. The surviving spouse,
executor, administrator, or legal representative may claim the
credit for Funeral and Burial Expense for a Pregnancy-related
Death on the final return if applicable. See the instructions for
the credit for more information.

a.	 Write amounts only on those lines that are applicable.
b.	 Use only a pen with black ink.
c.	 Because this form is read by a machine, enter your
numbers clearly inside the boxes like this:

0 1 2 3 4 5 6 7 8 9 X

	

5.	 Nonresident Professional Athletes – If you are a nonresident
professional athlete, who either plays for a professional sports
franchise, or who is a member of a professional sports association
or league, you must file Form IT-540B, and Schedules NRPA-1
and NRPA-2 electronically. Refer to Louisiana Administrative
Codes (LAC) 61:I.1305 and 61:III.1527 on LDR’s website at
www.revenue.louisiana.gov/policies.

d.		 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).
e.	 To avoid any delay in processing, use this form for 2023
only.
f.	

If you are filing an amended return, mark an “X” in the
“Amended Return” box on the face of the return.

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. Do not
abbreviate the country name.

2.	 You must file a return to obtain a refund or credit if you overpaid
your tax through withholding, declaration of estimated tax,
credit carried forward, composite partnership payments made
on your behalf, or claiming a 2023 refundable child care credit.
3.	 Military – If you are military personnel whose domicile is not
Louisiana, you 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. If you qualify under
the Military Spouses Residency Relief Act, mark an "X' in the
"MSRA" box on the face of the return. 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 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 filing 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.
NONRESIDENT RETURN OR PART-YEAR RETURN
If you are filing as a nonresident, mark an "X" in the Nonresident
Return box. If you are filing as a part-year resident, mark an "X" in
the Part-Year Return box.

If you are military personnel whose home of record is
Louisiana and you meet the filing requirements of 1 or 2
above, you must file a return, regardless of where you were
stationed. If you are single, you should file Form IT-540,
Louisiana Resident Individual Income Tax Return, and report
all of your income to Louisiana. If you are married, and both
you and your spouse are residents of Louisiana, you should
file Form IT-540 and report all of your income to Louisiana.
If you are married and one of you is NOT a resident of
Louisiana, you may file as a resident (Form IT-540) or a
nonresident (Form IT-540B), whichever is more beneficial to
you and your spouse.

FORMS
Forms and instructions are on the Louisiana Department of
Revenue (LDR) website, www.revenue.louisiana.gov/taxforms.
AMENDED RETURNS
If you file your income tax return and later become aware of any
changes you must make to income, deductions, exemptions, or
credits, you must file 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 filed.
If you are amending your income tax return due to utilizing a Net
Operating Loss (NOL) carryback as allowed by federal law, see
“NET OPERATING LOSS (NOL)” later.

4.	 Surviving Spouses, Executors, Administrators, or Legal
Representatives – A final return for a decedent must be filed if
you are the surviving spouse, executor, administrator, or legal
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General Information for Filing your 2023 Louisiana Nonresident and
Part–Year Resident Individual Income Tax Return...Continued
NOTE: Do not make any adjustments for refunds received, or
for payments made with the original return. This information
is already on file.

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.

NET OPERATING LOSS (NOL)
If the current tax year produces a Louisiana NOL, attach a Federal
pro forma Form 1040 to show how the Louisiana NOL was
calculated.

You can also pay your taxes by credit card over the internet or
by telephone. Visit LDR's website for more information.

If you are utilizing a Louisiana NOL carry forward, you must mark
an “X” in the “NOL” box on the face of the return, and include a
schedule showing the year in which the NOL occurred and the
amount utilized each year and a Federal pro forma Form 1040 to
show how the utilized Louisiana NOL was calculated. In the space
provided on Line 9 of the Nonresident and Part-Year Resident
(NPR) Worksheet, enter the amount of the Louisiana NOL being
utilized. This amount should also be included in the amount in the
Louisiana column.

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 file your return by the due date, you do not
need to file for an extension. You will automatically be granted an
extension of six months to November 15, 2024.
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, 2024. An extension means
only that you will not be assessed a delinquent filing penalty for
filing 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 file
your return after the extended due date, you will be assessed
delinquent filing penalty from the original due date of the return.
NOTE: No paper or electronic extension form needs to be filed to
obtain the automatic extension.

If you are amending your return to utilize a Federal NOL carryback,
you must mark an “X” in the “Amended Return” box on the face of
the return, and include an explanation of the change and a copy of
the federal amended return, Federal Form 1040X, or Federal Form
1045 whichever was filed.
If you are amending your return to utilize a Federal and Louisiana
NOL carryback, you must mark an “X” in the “Amended Return”
box and also in the “NOL” box on the face of the return, and
include a schedule showing the year in which the NOL occurred
and the amount utilized each year; a copy of the federal amended
return, Federal Form 1040X or Federal Form 1045 whichever was
filed; and a Federal pro forma Form 1040 to show how the utilized
Louisiana NOL was calculated. In the space provided on Line 9 of
the NPR Worksheet, enter the amount of the Louisiana NOL being
utilized. This amount should also be included in the amount in the
Louisiana column.

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.

If you did not provide a Federal pro forma Form 1040 for the year
that produced the loss, you must provide a copy when utilizing the
NOL. See LAC 61:I.1302 for more information.

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.

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.

CONSUMER EXCISE TAX RETURN
Louisiana imposes an excise tax on tobacco products and
alcoholic beverages. As a resident, 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.

WHEN TO FILE
1.	 A 2023 calendar year return is due on or before May 15, 2024.
2.	 Returns for fiscal years are due on or before the 15th day of
the fifth month after the close of the taxable year.

ELECTRIC AND HYBRID VEHICLE ROAD USAGE FEE
Louisiana imposes a road usage fee on the owner or lessee of
an electric or hybrid vehicle registered and operated in Louisiana
during the calendar year as provided by R.S. 32:461. The fee is
dedicated to state and local transportation and development funds
and is to supplement the “road tax” paid on gas. The fee for 2023
is due on or before May 15, 2024. See the instructions for Line
23B for more information.

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 Social Security Numbers on Form IT-540B 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
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Instructions for Preparing your 2023 Nonresident and Part-Year Resident Income Tax Return
NOTE: If you are not required to file a federal return, but had
Louisiana income tax withheld in 2023, complete Lines 1 through
6D. In the appropriate boxes above Line 7, enter the total amount
of wages and income even though you may not be required to
file a federal return and mark the box to the right. Skip to Line 14,
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.

Line 7 – Enter the amount of your Federal Adjusted Gross Income
(Federal AGI). This amount is taken from the Nonresident and
Part-year Resident (NPR) Worksheet, Federal column, Line 12. If
your Federal AGI is less than zero, enter zero “0.”
Line 8 – Enter the amount of your Louisiana Adjusted Gross
Income. This amount is taken from the NPR Worksheet, Line 20.
If your Louisiana Adjusted Gross Income is less than zero, enter
zero “0.”

Lines 1-5 – Filing status – You must use the same filing status on
your Louisiana return as you did on your federal return. In the box
on the left, enter the number corresponding to your filing status:
“1” for Single, “2” for Married Filing Jointly, “3” for Married Filing
Separately, “4” for Head of Household, and “5” for Qualifying
Surviving Spouse. 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 file as Head of Household or Qualifying
Surviving Spouse, you must show the child's name if the qualifying
person is a child but not your dependent.

Line 9 – Divide Line 8 by Line 7. Carry out to two decimal places
in the percentage, for example 48.32 percent. Do not round
up. The percentage cannot exceed 100 percent. When Federal
Adjusted Gross Income is less than Louisiana income, the ratio
shall be 100 percent (R.S. 47:293(10)).
Lines 10A through 10E – If you did not itemize your deductions
on your federal return, skip Lines 10A through 10D, enter a zero
"0" on Line 10E and go to Line 11.
Line 10A – 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.

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, or you are blind. 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 10B – 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 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 10C – If you itemized your deductions on your federal
return and your filing status is 1 or 3, enter $13,850; 2 or 5, enter
$27,700; 4, enter $20,800.
Line 10D – Subtract Line 10C from Line 10B. If less than zero,
enter zero “0.”

Line 6D – Add Lines 6A, 6B, and 6C.

Tax Computation Worksheet (Keep this worksheet for your records.)
A Taxable Income: Enter the amount from Form IT-540B, Line 11.

A

First Bracket: If Line A is greater than $12,500 ($25,000 if filing status is 2 or
B 5), enter $12,500 ($25,000 if filing status is 2 or 5). If Line A is less than $12,500
($25,000 if filing status is 2 or 5), enter amount from Line A.

B

00

E

00

Taxable First Bracket: Subtract Line E from Line B. Multiply balance by 1.85%
F rounding to the nearest cent, and enter the result in the TAX column.

F

00

1.85%
Rate

Second Bracket: Subtract Line B from Line A; and, if the balance is greater than zero,
enter the balance or $37,500 ($75,000 if filing status is 2 or 5), whichever is less.
G Note: Reduce this amount by the amount that Line E exceeds Line B. Multiply balance
by 3.5% rounding to the nearest cent, and enter the result in the TAX column.

G

00

3.5%
Rate

Third Bracket: Subtract $50,000 ($100,000 if filing status is 2 or 5), from Line A, and
H enter the balance. If less than zero, enter “0.” Multiply the balance by 4.25% rounding
to the nearest cent, and enter the result in the TAX column.

H

00

4.25%
Rate

Combined Personal Exemption – Standard
C1 Deduction: If your filing status is 2, 4, or 5, enter
$9,000; if 1 or 3, enter $4,500.

C1

00

Credit for Dependents: Enter $1,000 for taxpayers
C2 and/or spouses who are 65 or over, or blind, and for
each dependent claimed on Form IT-540B, Line 6C.

C2

00

C3

00

C3 Total: Add Lines C1 and C2.
D Ratio: Enter the ratio from Form IT-540B, Line 9.

D
E Allowable Deduction: Multiply Line C3 by the ratio on Line D.

I

%

Total Tax: Add the amounts in the TAX column on Lines F, G, and H and round to the nearest dollar. Enter here
and on Form IT-540B, Line 12.

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00

TAX

I

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Instructions for Preparing your 2023 Nonresident and Part-Year Resident Income Tax Return ...Continued
Line 10E – If you did not itemize your deductions on your federal
return, enter a zero "0". Otherwise, multiply Line 10D by the
percentage on Line 9. This amount of deduction is the portion
applicable to your Louisiana income.

Line 19 – If Line 14 is greater than Line 18, subtract Line 18
from Line 14. Also, enter a zero “0” on Line 20 and go to Line 21.
Otherwise, enter a zero “0” on Line 19 and go to Line 20.
Line 20 – If Line 18 is greater than Line 14, subtract Line 14 from
Line 18.

Line 11 – Subtract Line 10E from Line 8. If less than zero, enter
zero "0."

Line 21 – Enter the amount of the Nonrefundable Priority 3
Credits from Form IT-540B, Schedule J-NR, Line 16. These
credits are limited to the tax liability calculated on Line 19.

Line 12 – Calculate your Louisiana income tax by using the Tax
Computation Worksheet on page 4. DO NOT USE RESIDENT
TAX TABLES.

Line 22 – Subtract Line 21 from Line 19. If less than zero, enter
zero “0.”

Line 13 – Enter the amount of the Nonrefundable Priority 1
Credits from Form IT-540B, Schedule C-NR, Line 5.

Line 23A – During 2023, if you purchased goods for use in Louisiana
from outside the state and were not charged Louisiana state sales
tax, you are required to file 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 file Form R-5629, Consumer
Excise Tax Return. Use the Consumer Use Tax Worksheet below to
calculate your use tax. Do not include any consumer use tax reported
for 2023 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 14 – Subtract Line 13 from Line 12. If the result is less than
zero, or if you are not required to file a federal return, enter zero
“0” and complete the remainder of the return.
Line 15 – Enter the amount of your Louisiana Refundable Child
Care Credit from the 2023 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, and your
child care expenses must have been incurred in Louisiana.
See the Louisiana Child Care Credit instructions. 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.

Line 23B – During 2023, if you owned or leased an electric or
hybrid vehicle that was registered and operated in Louisiana, you
are required to file and pay a road usage fee directly to LDR under
R.S. 32:461. The fee is for the calendar year and is prorated if the
vehicle was owned, leased, or registered for less than a year. The
fee is dedicated to state and local transportation and development
funds and is to supplement the “road tax” paid on gas. Use Form
R-19000A, Schedule A for Electric and Hybrid Vehicle Road Usage
Fee, to calculate your fee and attach it to your return. You may
attach multiple copies if you own more than two vehicles. See the
instructions to Form R-19000. For additional information, see LAC
61:I.5501 and LDR’s website. Mark an "X" in the box to indicate if no
road usage fee is due or the amount is from Form R-19000A.

Line 15A – Enter the amount from the 2023 Louisiana Refundable
Child Care Credit Worksheet, Line 3.
Line 15B – Enter the amount from the 2023 Louisiana Refundable
Child Care Credit Worksheet, Line 6.
Line 16 – Enter the amount of your 2023 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 16, enter the number of
your qualified dependents who attended the associated star rated
facility or facilities.

Line 24 – Add Lines 22, 23A, and 23B.
Line 25 – Enter the amount from Line 20, if applicable.

Line 17 – Enter the amount of the Other Refundable Priority 2
Credits from Form IT-540B, Schedule F-NR, Line 9.

Line 26 – Enter the amount of Refundable Priority 4 Credits from
Form IT-540B, Schedule I-NR, Line 6.

Line 18 – Add Lines 15, 16, and 17. Do not include amounts on
Lines 15A and 15B.

Line 27 – Enter the amount of Louisiana income tax withheld
in 2023. You must attach copies of all W-2 and 1099 forms that
indicate tax was withheld.

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. See the instructions for Line 23A for more information.
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-540B, Line 23A.
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Instructions for Preparing your 2023 Nonresident and Part-Year Resident Income Tax Return ...Continued
Line 28 – Enter the amount of any credit carried forward from
2022. This amount is shown on your 2022 Form IT-540, Line 36,
or IT-540B, Line 38.

Lines 41 through 43 – You may make an additional donation to
the funds listed on Lines 41 through 43. 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 29 – Enter the amount of any payment made on your
behalf by a composite partnership filing. Enter the name of the
partnership on the line provided on the return. If more than one
partnership made a payment on your behalf, attach a schedule
labeled with your name and Social Security Number and list each
partnership and payment made.

Line 44 – Interest is charged on all tax amounts not paid by
the due date. Enter the amount from the Interest Calculation
Worksheet, Line 5.
Line 45 – If you fail to file your tax return by the extended due date
– on or before November 15, 2024, for calendar year filers, or on
or before your fiscal year extended due date, you may be charged
a delinquent filing penalty. Enter the amount from the Delinquent
Filing Penalty Calculation Worksheet, Line 3.

Line 30 – Enter the total amount of estimated payments you made
for the 2023 tax year.
Line 31 – Enter the amount of any extension payment you made
for the 2023 tax year.

Line 46 – If you fail to pay the tax due by the due date – on
or before May 15, 2024, for calendar year filers, you may be
charged a delinquent payment penalty. Enter the amount from
the Delinquent Payment Penalty Calculation Worksheet, Line 7.

Line 32 – Add Lines 25 through 31.
Line 33 – Overpayment – If Line 32 is greater than Line 24,
subtract Line 24 from Line 32. Your overpayment may be
reduced by the Underpayment of Estimated Tax Penalty. If
Line 32 is equal to Line 24, enter a zero “0” on Lines 33 through
40 and go to Line 41. If Line 32 is less than Line 24, enter a zero
“0” on Lines 33 through 39 and go to Line 40.

Line 47 – See the instructions for Underpayment Penalty.
Line 48 – Add Lines 40 through 47. 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.

Line 34 – See instructions for Underpayment Penalty.
Line 35 – If Line 33 is greater than Line 34, subtract Line 34 from
Line 33 and enter the balance on Line 35. If Line 34 is greater than
Line 33, enter zero “0” on Lines 35 through 39, subtract Line 33
from Line 34 and enter the balance on Line 40.

You can also pay your taxes by credit card over the internet or by
telephone. Visit LDR's website for more information.

Line 36 – You may donate all or part of your overpayment (Line
35) to various organizations or funds listed on Schedule D-NR,
Lines 2 through 21. Enter the amount from Schedule D-NR, Line
22. This amount cannot be greater than Line 35.

Social Security Numbers – Enter your social security number in
boxes provided on each page of the return.

Line 37 – Subtract Line 36 from Line 35. This amount of
overpayment is available for credit or refund.

Name Boxes – Enter the first 4 letters of the primary taxpayer’s
last name in the boxes on the second, third, and fourth page of
this return.

Line 38 – Enter the amount of available overpayment shown on
Line 37 that you wish to credit to 2024.

Filing – YOU MUST SIGN AND DATE YOUR RETURN. If married
filing jointly, both spouses must sign.

Line 39 – Subtract Line 38 from Line 37. This amount is to be
refunded. You must select how you want to receive your refund.
If this is your first time filing, 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.

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 identification number in the space provided under
the box. If the paid preparer has a Preparer Tax Identification
Number (PTIN), the PTIN must be entered in the space provided
under the box; otherwise enter the Federal Employer Identification
Number (FEIN) or LDR account number. If the paid preparer
represents a firm, the firm’s FEIN must be entered in the “Paid
Preparer Use Only” box. The failure of a paid preparer to sign or
provide an identification number will result in the assessment of
the unidentified preparer penalty on the preparer. The penalty of
$50 is for each occurrence of failing to sign or failing to provide an
identification number.

Line 40 – If Line 24 is greater than Line 32, subtract Line 32
from Line 24. If you entered an amount from Line 35 as the result
of underpayment penalty exceeding an overpayment, complete
Lines 41 through 43, enter zero “0” on Lines 44 through 46, and
go to Line 47.
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DO NOT SUBMIT A PHOTOCOPY OF THE RETURN. Only
submit an original return.

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Instructions for Nonresident and Part-Year Resident (NPR) Worksheet
The Nonresident and Part-year Resident Worksheet is used to
identify that portion of Federal Adjusted Gross Income that is
Louisiana-sourced income. The top of the worksheet has two
columns, Federal and Louisiana. Using your federal income
tax return, complete the Federal column for Lines 1 – 12. The
income lines of the worksheet correspond to specific line number
references on Federal Form 1040 or 1040-SR. Under the
Louisiana column, enter the amount of income that was earned or
sourced in Louisiana on Lines 1 - 9 and use Lines 13 through 20 to
calculate Louisiana Adjusted Gross Income. Each of the Addition
and Subtraction items are allowable in accordance with state law.
IMPORTANT! Any nonresident with gambling winnings from a
Louisiana casino or other source, who is required to file a federal
individual income tax return, must file a Louisiana return reporting
the winnings. If the amount of tax withheld is overpaid, a refund of
the difference will be issued or credited.

annuities that was earned in Louisiana in the Louisiana column.
Line 7 – In the Federal column, enter the amount of rental real
estate, royalty, partnership, S corporation and trust income from
your Federal Form 1040 or 1040-SR, Schedule 1, Line 5, including
any losses from this line that are included in your Federal Adjusted
Gross Income. If the amount is a loss, indicate the loss by using
brackets. For example, an S corporation loss of $2,000 would be
reflected as <2,000>. Of the Federal amount, enter the amount
of income from rental real estate, royalties, partnerships, S
corporations, trusts, etc. that was sourced in Louisiana in the
Louisiana column.
Line 8 – In the Federal column, enter the amount of Social Security
benefits from your Federal Form 1040 or 1040-SR, Line 6b. Do
not enter the taxable amount of your Social Security benefits in the
Louisiana column. Social Security benefits taxable for Federal are
not taxable to Louisiana as provided under R.S. 47:44.2.

If you are a nonresident or part-year resident professional athlete,
you will need to complete Schedules NRPA-1 and NRPA-2 first
before completing the Louisiana column for Lines 1 through 9.
See the instructions for Non-Resident Professional Athlete later.

Line 9 – If you have taxable refunds, credits, offsets, alimony
received, unemployment compensation, or other income reported
on Federal Form 1040 or 1040-SR, Schedule 1, Lines 1, 2a, 7,
and 8a through 8z, add the amounts together. Note: Prizes and
awards, gambling winnings, including lotteries, sports wagering,
fantasy sports contests, raffles, and lump-sum payment from the
sale of a right to receive future lottery payments are examples of
other income as defined by IRS. In the Federal column, enter the
total amount from the lines listed above. Of the Federal amount,
enter the amount of income from these sources that was earned
in Louisiana in the Louisiana column.

ADJUSTED GROSS INCOME
Line 1 – In the Federal column, enter the amount of wages,
salaries, tips, etc. from your Federal Form 1040 or 1040-SR, Line
1z. Of the Federal amount, enter the amount of income earned in
Louisiana in the Louisiana column.
Line 2 – In the Federal column, enter the amount of taxable
interest from your Federal Form 1040 or 1040-SR, Line 2b. Of the
Federal amount, enter the amount of interest income earned in
Louisiana in the Louisiana column.

Line 10 – Add Lines 1 through 9 for each column.
Line 11 – In the Federal column, enter the total amount of
adjustments to gross income from your Federal Form 1040 or
1040-SR, Line 10. Of the Federal amount, enter the amount of
Louisiana adjustments to income in the Louisiana column.

Line 3 – In the Federal column, enter the amount of dividends
from your Federal Form 1040 or 1040-SR, Line 3b. Of the Federal
amount, enter the amount of dividends earned in Louisiana in the
Louisiana column.

Line 12 – Under the Federal column, subtract Line 11 from Line
10 and enter the result on Line 12. This amount should agree with
Federal Form 1040 or 1040-SR, Line 11. Under the Louisiana
column, subtract Line 11 from Line 10 and enter the result on
Line 12. Enter the Federal Adjusted Gross Income from the NPR
worksheet, Federal column, Line 12 on Form IT-540B, Line 7.
Complete the remainder of the worksheet to calculate Louisiana
Adjusted Gross Income.

Line 4 – If you have business or farm income on your Federal
Form 1040 or 1040-SR, Schedule 1, Lines 3 and 6, add the
amounts together including any losses from these lines that are
included in your Federal Adjusted Gross Income. In the Federal
column, enter the total amount of business or farm income. If the
amount is a loss, indicate the loss by using brackets. For example,
a business loss of $1,356 would be reflected as <1,356>. Of the
Federal amount, enter the amount of business and farm income
that was sourced in Louisiana in the Louisiana column.

ADDITIONS
Line 13 – Tax-exempt interest and dividend income reported on
your federal return are taxable to Louisiana, if ALL of the following
conditions are met:

Line 5 – If you have capital gains or ordinary gains on your Federal
Form 1040 or 1040-SR, Line 7 and Schedule 1, Line 4, add the
amounts together including any losses from these lines that are
included in your Federal Adjusted Gross Income. In the Federal
column, enter the total amount of capital gains and ordinary gains.
If the amount is a loss, indicate the loss by using brackets. For
example, an ordinary loss of $3,500 would be reflected as <3,500>.
Of the Federal amount, enter the amount of gains or losses that
was sourced in Louisiana in the Louisiana column.

a.	 The interest and dividends were earned while you were
domiciled in Louisiana.
b.	The interest and dividends were 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.

Line 6 – In the federal column, enter the amount of IRA
distributions or benefits from pensions and annuities from your
Federal Form 1040 or 1040-SR, Line 4b and 5b. Of the Federal
amount, enter the amount of IRA distributions, pensions and
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c. 	The obligations were purchased on or after January 1, 1980.

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Instructions for Nonresident and Part-Year Resident (NPR) Worksheet ...Continued
Enter the amount of interest or dividend income taxable to
Louisiana from Federal Form 1040 or 1040-SR, Line 2a on Line
13 in the Louisiana column. See Revenue Ruling 11-001 if you
have any Build America Bonds.

Example:
Credit Description	

Amount of Credit Claimed

.

START Savings 						
00
0 9 E
7 0 0
Program	

Line 14 – If any previously exempted Louisiana Student Tuition
Assistance and Revenue Trust (START) contributions were
refunded to you during 2023 by the Louisiana Office of Student
Financial Aid, enter the amount in the Louisiana column.

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 12 under the Louisiana column. Include
amounts received from mutual funds, which are identified
as income from investments in U.S. government obligations.
If the amount is not identified specifically, it is taxable and
cannot be excluded. This amount must be included in the
calculation of Line 12 in the Louisiana column.

Line 15 – If any previously exempted Louisiana Student Tuition
Assistance and Revenue Trust Grades K-12 (START K12)
contributions were refunded to you during 2023 by the Louisiana
Office of Student Financial Aid, enter the amount in the Louisiana
column.
Line 16 – 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 the 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. 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. You must attach a copy of Form R-6981, Louisiana
Statement of Owner’s Share of Entity Level Tax Items, and a pro
forma Nonresident and Part-Year Resident (NPR) Worksheet of
the Louisiana Form IT-540B excluding any income, deductions, or
other tax items that were included in the calculation of Louisiana
net income on the entity’s Louisiana Form CIFT-620. The
difference of the amount on the NPR worksheet, Line 12, from the
original version and the pro forma version is the amount you can
exclude. If the difference is a loss, the loss must be added to your
AGI for Louisiana purposes. This amount should be included on
the NPR Worksheet, Louisiana column, Line 12. You may need to
complete a pro forma Federal Form 1040 in order to complete the
pro forma NPR worksheet.

02E –	 Louisiana State Employees’ Retirement Benefits Enter
the amount of retirement benefits received from the
Louisiana State Employees’ Retirement System. This
amount must be included in the calculation of Line 12
under the Louisiana column. Indicate the month and year
that you or your spouse retired in the appropriate space.
03E –	Louisiana State Teachers’ Retirement Benefits –
Enter the amount of retirement benefits received from
the Louisiana State Teachers’ Retirement System. This
amount must be included in the calculation of Line 12
under the Louisiana column. Indicate the month and year
that you or your spouse retired in the appropriate space.
04E –	Federal Retirement Benefits – Enter the amount of
retirement benefits received from a Federal Retirement
System, including benefits received from a military
survivor benefit plan. This amount must be included in the
calculation of Line 12 under the Louisiana column. Indicate
the month and year that you or your spouse retired in the
appropriate space.
05E –	Other Retirement Benefits – Enter the amount of
retirement benefits received from any retirement systems
whose benefits are specifically exempted by law from
Louisiana income tax. This includes retirement systems
for school employees, State Police, municipal employees
and police, parochial employees, firefighters, 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 benefits 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 must be
included in the calculation of Line 12 under the Louisiana
column. Indicate the month and year that you or your
spouse retired in the appropriate space.

Line 17 – Add Lines 12 through 16 and enter the result in the
Louisiana column.
EXEMPT INCOME LINES 18A THROUGH 18F
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 18A through 18F.
NOTE: Use only the codes referenced in the table on the
Nonresident and Part-Year Resident Worksheet. The codes
listed here are not interchangeable with other codes in these
instructions.

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Code 	

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 filing status is single, head of household, married filing

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Instructions for Nonresident and Part-Year Resident Worksheet ...Continued
CODE	

EXEMPTION DESCRIPTION

CODE	

EXEMPTION DESCRIPTION

separately, or qualifying surviving spouse, and you are 65
years of age or older. If your filing status is married filing
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.

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. This amount must be included in the calculation of
Line 12 under the Louisiana column.

	

“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 Federal Form 1040 or 1040-SR, Line 4b and
5b. Do not include retirement benefits that are coded as
02E, 03E, 04E, OR 05E. Enter the name of the payor on
the line provided.

	

If your filing status is single, head of household, married
filing separately, or qualifying widow(er), determine the
exempt amount that should be entered by completing the
FIRST COLUMN of the worksheet provided below.

	

If your filing status is married filing jointly, determine the
exempt amount that should be entered by completing
BOTH COLUMNS of the worksheet provided below.

09E –	 START Savings Program Contributions – R.S. 47:293(9)
(a)(vi) provides that any Louisiana resident who is a
Louisiana Student Tuition Assistance and Revenue Trust
(START) account holder with a filing status of single,
married filing separately, head of household, and qualifying
widow(er) can exempt up to $2,400 per beneficiary from
Louisiana taxable income. Account holders with a filing
status of married filing jointly can exempt up to $4,800
per beneficiary from Louisiana taxable income. In certain
situations, the exemption amount can be doubled. See
Revenue Information Bulletin 06-003 for more information.
The exemption for amounts contributed to a START K12
account is reported using code 28E.

Worksheet for Code 06E 	
1.	Enter retirement income you received and
reported on Federal Form 1040 or 1040SR, Line 4b and Line 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, or 05E
	 on the NPR worksheet. 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.
5.	For each taxpayer 65 or older, enter
	 the amount from Line 3 or Line 4,
	 whichever is less.

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,
2023, you went on active duty and continuously remained
on active duty at least through May 14, 2023, (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 2023
return. If filing electronically, bring a copy of your orders
including endorsements to your tax preparer. This amount
must be included in the calculation of Line 12 under the
Louisiana column.

Taxpayer 	 Spouse
a.

b.

________

________

________

________

________

________

$6,000

$6,000

________

________

6.	If your filing status is single, head of household, married filing
	 separately, or qualifying widow(er), enter the amount from Line
	 5(a) above on the NPR worksheet and code as 06E. If your filing
	 status is married filing jointly, add the amounts on Lines 5(a) and 	
	 5(b) above and enter the result on the NPR worksheet and
	 code as 06E.

11E –	Road Home – R.S. 47:293(9)(a)(i) and (10) provide
that any grant, loan, or other benefit 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. Benefits may include payments
from Restore Louisiana for recovery from the Great Flood
of 2016. This amount must be included in the calculation
of Line 12 under the Louisiana column.

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
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13E –	Recreation Volunteer – R.S. 47:293(9)(a)(xii) and (10)
provide an exclusion of $500 per tax year for individuals
who volunteer for recreation departments. To qualify for
the Recreation Volunteer 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.

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Instructions for Nonresident and Part-Year Resident Worksheet ...Continued
CODE	

EXEMPTION DESCRIPTION

CODE	

14E –	Volunteer Firefighter – R.S. 47:293(9)(a)(xii) and (10)
provides an exclusion of $500 per tax year for individuals
who serve as volunteer firefighters. To qualify for the
Volunteer Firefighter 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 certificate 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.

20E –	Capital Gain from Sale of Louisiana Business –
R.S. 47:293(9)(a)(xvii) and (10) provide 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
organization commercially domiciled in Louisiana. To
qualify for the deduction, the taxpayer must have held the
business for a minimum of five years immediately prior
to the sale or exchange. See Form R-6180, Net Capital
Gains Deduction Worksheet, for more information and
documentation required to be attached to your return.
This amount must be included in the calculation of Line 12
under the Louisiana column.

16E –	Voluntary Retrofit Residential Structure – R.S.
47:293(9)(a)(xiii) and (10) provide an exclusion for a
taxpayer who voluntarily retrofits 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
financial incentives and is limited to $5,000 per retrofitted
residential structure. To qualify, the voluntary retrofitting
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.

21E –	 Employment of Certain Qualified Disabled Individuals
– R.S. 47:297.13 provides a deduction for a taxpayer who
provides continuous employment to a qualified individual
with a disability within the state. Form R-10605, Application
for Deduction for Employment of Certain Qualified Disabled
Individuals, must be attached to your return.

17E –	 Elementary and Secondary School Tuition – Louisiana
residents are allowed a deduction for certain school
expenses paid during their time as a resident. R.S.
47:297.10 provides a deduction for expenses paid for your
qualified 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 2023 return or must have been claimed on your 2022
return. To calculate the amount of the deduction, use the
2023 Louisiana School Expense Deduction Worksheet.

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 on 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 must be included in the
calculation of Line 12 in the Louisiana column.

18E –	Educational Expenses for Home-Schooled Children
Louisiana residents are allowed a deduction for certain
school expenses paid during their time as a resident.
R.S. 47:297.11 provides a deduction for expenses paid
for homeschooling your qualified 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 2023
return or must have been claimed on your 2022 return.
To calculate the amount of the deduction, use the 2023
Louisiana School Expense Deduction Worksheet.

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EXEMPTION DESCRIPTION

19E –	 Educational Expenses for a Quality Public Education
Louisiana residents are allowed a deduction for certain
school expenses paid during their time as a resident. R.S.
47:297.12 provides a deduction for expenses paid for a
quality education for your qualified 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 2023
return or must have been claimed on your 2022 return.
To calculate the amount of the deduction, use the 2023
Louisiana School Expense Deduction Worksheet.

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 2023 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

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Instructions for Nonresident and Part-Year Resident Worksheet ...Continued
CODE	

EXEMPTION DESCRIPTION

CODE	

28E –	START K12 Savings Program Contributions – R.S.
47:293(9)(a)(xxv) provides that any Louisiana resident who
is a Louisiana Student Tuition Assistance and Revenue
Trust K-12 (START K12) account holder with a filing status
of single, married filing separately, head of household,
and qualifying widow(er) can exempt up to $1,200 per
beneficiary from Louisiana taxable income. Account holders
with a filing status of married filing jointly can exempt up to
$2,400 per beneficiary 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.

entity tax election under R.S. 47:287.732.2. See Revenue
Information Bulletin 18-029 for more information and the
documentation required to be attached to your return. The
associated income must be included or was included in the
calculation of Line 12 under the Louisiana column.
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 reported at the
entity level that is included on Federal Form 1040 or
1040-SR. 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. You must attach a copy of Form R-6981,
and a pro forma NPR Worksheet of the Louisiana Form
IT-540B excluding any income, deductions or other tax
items that were included in the calculation of Louisiana
net income on the entity’s Louisiana Form CIFT-620. The
difference of the amount on the NPR worksheet, Line 12,
from the original version and the pro forma version is the
amount you can exclude. If the difference is a loss, the
loss must be added to your Federal AGI for Louisiana
purposes on Line 16. This amount must be included in the
calculation of Line 12 in the Louisiana column. You may
need to complete a pro forma Federal Form 1040 in order
to complete the pro forma NPR worksheet.

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