Louisiana Nonresident Income Tax Return

Nonresident Income Tax Return
Form IT-540B
Mark Box:
Name
Change
Decedent
Filing
Spouse
Decedent
Address
Change
Amended
Return
NOL

IT-540B WEB
(Page 1 of 4)

2023 LOUISIANA NONRESIDENT
AND PART-YEAR RESIDENT

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

Your legal first name

Init. Last name

Suffix

If joint return, spouse’s name

Init. Last name

Suffix

Your
SSN
Spouse’s
SSN

Present home address (number and street or rural route)

Unit Type

City, Town, or APO

Unit Number

State

Area code and daytime telephone number

ZIP

Foreign Nation, if not United States (do not abbreviate)

MSRA

Nonresident
Return

Your Date of Birth

Spouse’s Date of Birth

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

6 EXEMPTIONS:

Enter a “1” in box if single.

6A

Enter a “2” in box if married filing jointly.
6B

Enter a “3” in box if married filing separately.

X

Yourself

65 or
older

Blind

Spouse

65 or
older

Blind

Total of
6A & 6B

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.

6C	 DEPENDENTS – Enter dependent information below. If you have more than 6 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

6C

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.

6D	 TOTAL EXEMPTIONS – Total of 6A, 6B, and 6C 	

6D

FOR OFFICE USE ONLY
Field
Flag

WEB

62465

2023 Form IT-540B WEB (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 14.

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 20.

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

REFUNDABLE TAX CREDITS

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.
10A

FEDERAL ITEMIZED DEDUCTIONS

10A

10B

FEDERAL ITEMIZED DEDUCTION FOR MEDICAL AND DENTAL EXPENSES

10B

10C

FEDERAL STANDARD DEDUCTION

10C

10D

EXCESS FEDERAL ITEMIZED DEDUCTIONS – Subtract Line 10C from Line 10B.

10D

10E

ALLOWABLE DEDUCTIONS – Multiply Line 10D by the percentage on Line 9. Round to the nearest
dollar.

10E

11

LOUISIANA NET INCOME – Subtract Line 10E from Line 8. If less than zero, enter zero “0.”

11

12

YOUR LOUISIANA INCOME TAX – See the Tax Computation Worksheet to calculate the amount of
your Louisiana income tax.

12

13

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

13

14

TAX LIABILITY AFTER NONREFUNDABLE PRIORITY 1 CREDITS – Subtract Line 13 from Line 12. If
the result is less than zero, or you are not required to file a federal return, enter zero “0.”

14

15

2023 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.

15

15A

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

15A

15B

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

15B

16

2023 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.

16

	
5	4	3	2
17

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

17

18

TOTAL REFUNDABLE PRIORITY 2 CREDITS – Add Lines 15, 16, and 17. Do not include amounts on
Lines 15A, and 15B.

18

19

TAX LIABILITY AFTER REFUNDABLE PRIORITY 2 CREDITS

19

20

OVERPAYMENT AFTER REFUNDABLE PRIORITY 2 CREDITS

20

21

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

21

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

CONTINUE ON NEXT PAGE

WEB

62466

2023 Form IT-540B WEB (Page 3 of 4)
Enter your Social Security Number.

22

22

ADJUSTED LOUISIANA INCOME TAX – Subtract Line 21 from Line 19.
No use tax due.

23A

23A

CONSUMER USE TAX
Amount from the Consumer
Use Tax Worksheet.
No usage fee due.

23B

23B

ELECTRIC AND HYBRID VEHICLE ROAD USAGE FEE

REFUND DUE

PAYMENTS

Amount from Form R-19000A.

24

TOTAL INCOME TAX, CONSUMER USE TAX, AND ELECTRIC AND HYBRID VEHICLE ROAD USAGE FEE
– Add Lines 22, 23A, and 23B

24

25

OVERPAYMENT OF REFUNDABLE PRIORITY 2 CREDITS – Enter the amount from Line 20.

25

26

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

26

27

AMOUNT OF LOUISIANA TAX WITHHELD FOR 2023 – Attach Forms W-2 and 1099.

27

28

AMOUNT OF CREDIT CARRIED FORWARD FROM 2022

28

29

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

29

30

AMOUNT OF ESTIMATED PAYMENTS MADE FOR 2023

30

31

AMOUNT OF EXTENSION PAYMENT

31

32

TOTAL REFUNDABLE TAX CREDITS AND PAYMENTS – Add Lines 25 through 31.

32

33

OVERPAYMENT – If Line 32 is greater than Line 24, subtract Line 24 from Line 32. Your overpayment may be
reduced by Underpayment of Estimated Tax Penalty. Otherwise, go to Line 40.

33

34

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

34

35

ADJUSTED OVERPAYMENT – If Line 33 is greater than Line 34, subtract Line 34 from Line 33, and enter on
Line 35. If Line 34 is greater than Line 33, subtract Line 33 from Line 34, and enter the balance on Line 40.

35

36

TOTAL DONATIONS – From Schedule D-NR, Line 22

36

37

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

37

38

AMOUNT OF LINE 37 TO BE CREDITED TO 2024 INCOME TAX 	

CREDIT

38

AMOUNT TO BE REFUNDED – Subtract Line 38 from Line 37. If mailing to LDR, use Address 2 on the next page.
39

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

39

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

WEB

62467

2023 Form IT-540B WEB (Page 4 of 4)

AMOUNTS DUE LOUISIANA

Enter your Social Security Number.

40

AMOUNT YOU OWE – If Line 24 is greater than Line 32, subtract Line 32 from Line 24.

40

41

ADDITIONAL DONATION TO THE MILITARY FAMILY ASSISTANCE FUND

41

42

ADDITIONAL DONATION TO THE COASTAL PROTECTION AND RESTORATION FUND

42

43

ADDITIONAL DONATION TO LOUISIANA FOOD BANK ASSOCIATION

43

44

INTEREST – From the Interest Calculation Worksheet, Line 5.

44

45

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

45

46

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

46

47

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

47

48

BALANCE DUE LOUISIANA – Add Lines 40 through 47. If mailing to LDR, use
address 1 below. For electronic payment options, see the instructions.

48

	

PAY THIS AMOUNT.

DO NOT SEND CASH.

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.

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 39.
Your Signature

Date (mm/dd/yyyy)

Print/Type Preparer’s Name

PAID
PREPARER
USE ONLY

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

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.

Date (mm/dd/yyyy)

Check

■

if Self-employed

{ Ad dr e s s}

Individual Income Tax Return
Calendar year return due 5/15/2024

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.

WEB

62468

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

2023 Nonresident and Part-Year Resident (NPR) Worksheet

Additions

	

Federal

See instructions for completing the NPR worksheet.
1

Wages, salaries, tips, etc.

2

Taxable interest

3

Dividends

4

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

5

Gains (or losses)

6

IRA distributions, pensions and annuities

7

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

8

Social Security benefits

9

Other income - Enter the amount of Louisiana NOL utilized___________________________

10

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

11

Total Adjustments to Income

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 11.

13

Interest and dividend income from other states and their political subdivisions

14

Recapture of START contributions

15

Recapture of START K12 contributions

16

Add back of pass-through entity loss

17

Total - Add Lines 12 through 16.

Louisiana

EXEMPT INCOME - Enter on Lines 18A through 18F 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 the instructions.

Subtractions

Exempt Income Description

Code

18A

E

18B

E

18C

E

18D

E

18E

E

18F

E

19

Total Exempt Income – Add Lines 18A through 18F.

20

LOUISIANA ADJUSTED GROSS INCOME. Subtract Line 19 from Line 17. Also, enter this
amount on Form IT-540B, Line 8.

Description - See instructions.

Code

Interest and Dividends on U.S. Government Obligations
Louisiana State Employees’ Retirement Benefits
Taxpayer date retired: M M Y Y Y Y Spouse date retired:

01E

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

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: _______________________________________________

M M Y Y Y Y

05E

Provide name of pension or annuity: _______________________________________________________________

06E

Taxpayer date retired:

M M Y Y Y Y

Spouse date retired:

Annual Retirement Income Exemption for Taxpayers 65 or over

Amount

Description - See the 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
IRC Code 280C Expense
COVID-19 Relief Benefits
START K12 Savings Program Contributions
Digital Nomads
Other, see instructions. Identify: _______________________

WEB

08E
09E
10E
11E
13E
14E
16E
17E
18E
19E
20E
21E
22E
23E
24E
25E
27E
28E
29E
49E

62469

ATTACH TO RETURN IF COMPLETED.

2023 Louisiana School Expense Deduction Worksheet
Your Name

I.	

II.	

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 12-008 and 09-019 on LDR’s
website for more information. Expenses paid with amounts deducted as START K12 Savings Program Contributions are not eligible for this deduction.
1.	

Elementary and Secondary School Tuition – 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 $5,000. 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 – 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 $5,000. 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 – 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 $5,000. 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 cancelled 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 $5,000.

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 $5,000, 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.

$

WEB

62476

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

SCHEDULE C-NR – 2023 NONREFUNDABLE PRIORITY 1 CREDITS
Enter credit description and associated code, along with the dollar amount of credit claimed. See the 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 13.
Description

Code

Description

Code

Premium Tax

100

Qualified Playgrounds

150

Bone Marrow

120

Debt Issuance

155

Description
Other

5
Code
199

WEB

62470

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

SCHEDULE D-NR – 2023 DONATION SCHEDULE

1

1

Adjusted Overpayment- From IT-540B, Line 35

2

The Military Family Assistance
Fund

2

12

Louisiana National Guard Honor
Guard for Military Funerals

12

3

Coastal Protection and
Restoration Fund

3

13

Louisiana State Troopers
Charities, Inc.

13

4

The START Program

4

14

Louisiana Coalition Against
Domestic Violence

14

5

Wildlife Habitat and Natural
Heritage Trust Fund

5

15

Dreams Come True, Inc.

15

6

Louisiana Cancer Trust Fund

6

16

Sexual Trauma Awareness and
Response (STAR)

16

7

Louisiana Pet Overpopulation
Advisory Council

7

17

Louisiana State University Agricultural
Center Grant Walker Educational
Center (4-H Camp Grant Walker)

17

8

Louisiana Food Bank Association

8

18

Maddie's Footprints

18

9

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

9

19

University of New Orleans
Foundation

19

10

Louisiana Association of United
Ways/LA 2-1-1

10

20

Southeastern Louisiana
University Foundation

20

11

American Red Cross

11

21

Holden's Hope

21

22

TOTAL DONATIONS – Add Lines 2 through 21. This amount cannot be more than Line 1. Also, enter this amount
on Form IT-540B, Line 36.

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 35 of Form IT-540B to the organizations or funds listed below. Enter on Lines 2 through 21, the portion of the overpayment
you wish to donate. The total on Line 22 cannot exceed the amount of your overpayment on Line 35 of Form IT-540B.

22

WEB

62471

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

SCHEDULE F-NR – 2023 REFUNDABLE PRIORITY 2 CREDITS
Enter credit description and associated code, along with the dollar amount of credit claimed. See the instructions
	

Credit Description 	

Credit Code 	

Amount of Credit Claimed

1

1

2

2

3

3

4

4

5

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 the instructions
	

Credit Description 	

Credit Code 	

Amount of Credit Claimed

6

2

F

6

Musical and Theatrical Production

6

2

F

7

Musical and Theatrical Production

6

2

F

6. 	 Musical and Theatrical Production
6A.	
7.	
7A.
8.	

8

8A.
9.	
	

OTHER REFUNDABLE PRIORITY 2 CREDITS – Add Lines 1 through 8. Also, enter this amount
on Form IT-540B, Line 17.

Description

Code

Description

Code

Description

9

Code

Description

Code

Ad Valorem Offshore Vessels

52F

Technology Commercialization

59F

School Readiness Fees and Grants to
Resource and Referral Agencies

Telephone Company Property

54F

School Readiness Child Care
Provider

65F

Retention and Modernization

70F

Adoption of Unrelated Infant

78F

Prison Industry Enhancement

55F

School Readiness Child Care
Directors and Staff

66F

Digital Interactive Media & Software

73F

Other Refundable Credit

80F

58F

School Readiness Business –
Supported Child Care

67F

Stillborn Child

76F

Milk Producers

68F

Funeral and Burial Expense for a
Pregnancy-Related Death

77F

WEB

62472

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

SCHEDULE I-NR – 2023 REFUNDABLE PRIORITY 4 CREDITS
Enter credit description and associated code, along with the dollar amount of credit claimed. See the instructions
Credit Description 	

	

Credit Code 	

Amount of Credit Claimed

1

1

2

2

3

3

4

4

5

5

6

TOTAL REFUNDABLE PRIORITY 4 CREDITS – Add Lines 1 through 5. Also, enter this
amount on Form IT-540B, Line 26.

6

Description

Code

Inventory Tax

50F

Ad Valorem Natural Gas

51F

WEB

62473

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

SCHEDULE J-NR – 2023 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 2023 Louisiana Nonrefundable Child Care Credit.

1

2

2023 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 2018 THROUGH 2022
– See the Nonrefundable Child Care Credit Worksheet.

3

2023 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.
4

4

5
5

4

3

2

AMOUNT OF LOUISIANA NONREFUNDABLE SCHOOL READINESS CREDIT CARRIED FORWARD FROM 2018
THROUGH 2022 – See the Nonrefundable School Readiness Credit Worksheet.

5

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

	

Credit Code 	

6

Amount of Credit Claimed
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

Description

Description

Code

Code

Organ Donation

202

Other

399

LA Import

460

Ad Valorem Natural Gas Credit
Carried Forward

Previously Unemployed

208

Refunds by Utilities

412

LA Work Opportunity

461

Atchafalaya Trace

504

Owner of Accessible and Barrier-free
Home

221

Donation to School Tuition
Organization

424

Youth Jobs

462

Cane River Heritage

506

New Jobs Credit

224

QMC Music Job Creation Credit

454

Apprenticeship (2022)

463

Ports of Louisiana Investor

508

Eligible Re-entrants

228

Neighborhood Assistance

457

Donation to Qualified Foster Care
Charitable Organization

464

Enterprise Zone

510

Apprenticeship (2007)

236

Research and Development

458

Firearm Safety Devices

465

Recycling Credit

550

Tax Equalization

305

Ports of Louisiana Import Export
Cargo

459

Inventory Tax Credit Carried Forward
and ITEP

500

Other

599

Manufacturing Establishments

310

502

CONTINUE ON NEXT PAGE.

WEB

62474

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

SCHEDULE J-NR – 2023 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 the instructions
Credit Description 	

	

Credit Code 	

Amount of Credit Claimed
12

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 21.

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

Motion Picture Infrastructure

261

Research and Development

252

LCDFI

258

Angel Investor

262

Historic Structures

253

New Markets

259

Other

299

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ATTACH THIS WORKSHEET TO YOUR RETURN IF COMPLETED.

2023 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 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 2023 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 2023 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 2023 for
the person listed in column (F)

	First	

Last

.00
.00
.00
.00
.00
3

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 15A.

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 15B.

6

7

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

7

.00
.00
.00
.00
.00

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

9

If Line 7 is: 	

		
		
		
		
		
		

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 	

Multiply Line 6 by the decimal amount on Line 8.

8

X ._________

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 15.

11

.00

X .50
.00

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62477

ATTACH THIS WORKSHEET TO YOUR RETURN IF COMPLETED.

2023 Louisiana Refundable School Readiness Credit Worksheet (For use with Form IT-540B)
Your Name

Social Security Number

R.S. 47:6104 provides a School Readiness Credit in addition to the credit for child care expenses as provided under R.S. 47:297.4. To qualify for this
credit, the taxpayer must have Federal Adjusted Gross Income 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 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 2023 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 15.
1.	

Enter the amount of 2023 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 2023, shown on Form R-10614, determine the
applicable percentage for the School Readiness Credit from the chart shown below:
(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)

2. 	 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 16. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4	 ______________ . 00

	

On Form IT-540B, Line 16 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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ATTACH THIS WORKSHEET TO YOUR RETURN IF COMPLETED.
Your Name

Social Security Number

2023 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

1A

	
	
	

Adjusted Gross Income	

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

Percentage
1A

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

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 2023. 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 2023.

2A

X . _______

.00

.00

3

Enter the amount of Louisiana income tax from Form IT-540B, Line 19.

3

4

If Line 3 is equal to zero, your entire Child Care Credit for 2023 (Line 2 or 2A above) will be carried forward to
2024. Also, any available carryforward from 2018 through 2022 will be carried forward to 2024. 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 2018 through 2022 utilized for 2023.
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 2018 through 2022.

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 2023 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 2018 through 2022 that can be carried forward to 2024. Also, your entire Child Care Credit for 2023 (Line 2
or 2A above) will be carried forward to 2024. 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 2018 through 2022 plus any
amount of your 2023 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 2023 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 2023 (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

Use Line 14 to determine what amount of your 2023 Child Care Credit you can claim.

14

If Line 12 above is less than zero, the amount on Line 10 above is the amount of your 2023 Child Care Credit.
Enter the amount from Line 10 above on Form IT-540B, Schedule J-NR, Line 2.

14

Use Line 15 to determine the amount of your 2023 Child Care Credit to be carried forward to 2024.

15

If Line 12 above is less than zero, subtract Line 10 from Line 11 to compute your Child Care Credit Carryforward
to 2024. Enter the result here and keep this amount for your records.

15

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62479

ATTACH THIS WORKSHEET TO YOUR RETURN IF COMPLETED.
Your Name

Social Security Number

2023 Louisiana Nonrefundable School Readiness Credit Worksheet (For use with Form IT-540B)
See instructions.
1

Enter the amount of 2023 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 2023, 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 2023.

4

5

Enter the amount from Form IT-540B, Line 19.

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 2023 (Line 4) will be carried forward to 2024. Also, any available
carryforward from 2018 through 2022 will be carried forward to 2024. 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 2018 through 2022 utilized for 2023.
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 2018 through 2022.

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 2023
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 2018 through 2022 that can be carried forward to 2024. Also, your entire
School Readiness Credit for 2023 (Line 4) will be carried forward to 2024. 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 2018 through 2022 plus any amount of your 2023 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 2023 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 2023 (Line 4) has been utilized. Enter the amount from Line 15
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 2023 School Readiness Credit you can claim.

18

If Line 16 is less than zero, the amount on Line 14 is the amount of your 2023 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 2023 School Readiness Credit to be carried forward to 2024.

19

If Line 16 is less than zero, subtract Line 14 from Line 15 to compute your School Readiness Credit
Carryforward to 2024 Enter the result here and keep this amount for your records.

19

.00

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