Louisiana Louisiana Nonresident Income Tax Return Instructions

Louisiana Nonresident Income Tax Return Instructions
Form IT-540Bi
IT-540Bi (1/25)

General Information and Instructions
for Completing Form IT-540B Louisiana
Nonresident Individual Income Tax Return

WHAT’S NEW FOR LOUISIANA 2024 INDIVIDUAL INCOME TAX?
Deceased Taxpayers Date of Death – New spaces were added
on the face of the tax return for deceased taxpayer(s) date of
death. Taxpayers who select the Decedent Filing or Spouse
Decedent box are now required to enter the date of death for the
deceased taxpayer(s).

SCHEDULE J-NR – NONREFUNDABLE PRIORITY 3 CREDITS
Child Care Credit Carried Forward From 2019 through 2023
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 2024 tax year, credits from 2019 through 2023 can
be applied on Line 3. Any remaining child care credit from 2018
cannot be applied to the 2024 tax liability. (La. R.S. 47:297.4)

NONRESIDENT AND PART-YEAR RESIDENT (NPR) WORKSHEET
Act 423 of the 2023 Regular Session of the Louisiana Legislature
increases the deduction limitations for elementary and secondary
school tuition (code 17E), education expenses for home-schooled
children (code 18E), and for certain educational expenses for a
quality public education (code 19E). Effective for the 2024 tax year,
the deduction limitation is increased to $6,000 per dependent, not
to exceed the total taxable income of the taxpayer. See Revenue
Information Bulletin 24-007 for more information.
SCHEDULE D-NR – DONATIONS

School Readiness Credit Carried Forward From 2019 through
2023 – 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 2024 tax year, credits from 2019 through
2023 can be applied on Line 5. Any remaining child care credit
from 2018 cannot be applied to the 2024 tax liability. (La. R.S.
47:6104)

Louisiana Cancer Advisory Board – Line 6 – Act 404 of the
2024 Regular Session renamed the Louisiana Cancer Trust Fund
to the Louisiana Cancer Advisory Board.

Previously Unemployed – Code 208 – This credit is no longer
available because the time to carry forward unused credits has
ended.

SCHEDULE F-NR – REFUNDABLE PRIORITY 2 CREDITS

New Markets – Code 259 – This credit is no longer available
because the time to carry forward unused credits has ended.

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 2024 can be found at www.revenue.louisiana.gov/
SchoolReadiness. You must enter the facility license number
from Form R-10615, Louisiana School Readiness Tax Credit for
Child Care Director and Staff Member, on Line 5A 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. (La. R.S. 47:6106)

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/LaTAP for free filing and payment
options

Restaurant Recycling of Oyster Shells – Code 79F – La. R.S.
47:6043 allows a refundable credit for restaurants that donate
oyster shells for use in benefitting the environment. The credit
is equal to $1 per 50 pounds of oyster shell material donated or
$2,000 per restaurant, whichever is less. To qualify, the oyster
shells must be donated to the Oyster Shell Recycling Program of
the Coalition to Restore Coastal Louisiana or any other oyster shell
recycling program or activity designated as an approved program
or activity by the department. The amount of credits granted by
the Department of Revenue is capped at $100,000 per calendar
year. Attach Form R-90154, Receipt for Restaurant Oyster Shell
Recycling Credit, to your return. Per La. R.S. 47:1624(F), the
accrual of interest shall be suspended during any period of time
that a delay in the issuance of a refund is attributable to the
taxpayer’s failure to provide information or documentation required
by LAC 61:I.1933.
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General Information for Filing Your 2024 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/LaTAP.
•	 See page 1 for What’s New for 2024.

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 2024.

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
representative, and the decedent met the filing requirements at
the date of death. If both conditions apply, mark the decedent
box, enter the date of death 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. 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.	 Enter 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 inside the boxes like this:

0 1 2 3 4 5 6 7 8 9 X

	

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).

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 61:I.1305 and 61:III.1527 on LDR’s website at www.
revenue.louisiana.gov/policies.

e.	 To avoid any delay in processing, use this form for 2024 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 2024 refundable child care credit.
3.	 Military – The federal Servicemembers Civil Relief Act
extends certain residency protections to servicemembers and
their spouse. A servicemember’s state of residence does not
change when he or she moves to a new state under military
orders to be in the new state. A spouse’s state of residence
also 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. If you qualify under the Military Spouses
Residency Relief Act, mark an "X' in the "MSRA" box on the
face of the return. See Revenue Information Bulletin 24-015
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. Louisiana Department of
Revenue ("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 dates 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.

If you are an unmarried military personnel whose home of
record is Louisiana and you meet the filing requirements of
1 or 2 above, you must file a return and report all of your
income, regardless of where you were stationed. You should
file Form IT-540, Louisiana Resident Individual Income Tax
Return, reporting all of your income to Louisiana. If your
domicile is NOT Louisiana, you must report any nonmilitary
Louisiana sourced income on Form IT-540B, Louisiana
Nonresident Individual Income Tax 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.
FORMS
Forms and instructions are on LDR's website, www.revenue.
louisiana.gov/taxforms.

A servicemember and their spouse may select between one
of three residency possibilities for purposes of taxation: (1) the
residence or domicile of the servicemember, (2) the residence or
domicile of the servicemember’s spouse, or (3) the permanent
duty station of the servicemember. Regardless of residency,
income earned within or derived from Louisiana sources, such
as rents, royalties, estates, trusts, or partnerships, is taxable to
Louisiana. If you are married, you are required to file using the
same filing status as you did on your federal return. If both you
and your spouse are residents of Louisiana, you should file
Form IT-540 reporting all of your income to Louisiana. If 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.

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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, and 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.

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General Information for Filing Your 2024 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, 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 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, 2025.
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, you should
submit your payment with a payment voucher (Form R-2868V)
by May 15, 2025. 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 a 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
LDR's 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 and RIB 22-011 for more information.

INTEREST AND PENALTIES
See Interest and Penalty Calculation Worksheet later in the
instructions.

FEDERAL TAX ADJUSTMENTS
Louisiana Revised Statute 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.

KEEP YOUR RECORDS
You should keep copies of federal and state tax returns and W-2
statements for four years. In most cases, you do not have to
submit a copy of your federal return with your state return unless
requested by LDR.
CONSUMER EXCISE TAX RETURN
Louisiana imposes an excise tax on tobacco products and
alcoholic beverages. 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 2024 calendar year return is due on or before May 15, 2025.
2.	 Returns for fiscal years are due on or before the 15th day of
the fifth month after the close of the taxable year.
3.	 If the due date falls on a weekend or legal state holiday, the
return is due the next business day.

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 La. 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
2024 is due on or before May 15, 2025. See the instructions for
Line 23B for more information.

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 2024 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 2024, 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 6D – Add Lines 6A, 6B, and 6C.
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 (La. 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.

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 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.
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 six 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 $14,600; 2 or 5, enter
$29,200; 4, enter $21,900.

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

00

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

C2

00

C3 Total: Add Lines C1 and C2.

C3

00

D Ratio: Enter the ratio from Form IT-540B, Line 9.

D

%

B

00

E

Allowable Deduction: Multiply Line C3 by the ratio on Line D and round to the
nearest dollar.

E

00

F

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

F

00

1.85%
Rate

G

Second Bracket: Subtract Line B from Line A. 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 the balance by 3.5%, rounding to the nearest cent, and enter the result in the TAX column.

00

3.5%
Rate

00

4.25%
Rate

Third Bracket: Subtract $50,000 ($100,000 if filing status is 2 or 5), from Line A,
H and 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.
I

H

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 2024 Nonresident and Part-Year Resident Income Tax Return ...Continued
Line 10D – Subtract Line 10C from Line 10B. If less than zero,
enter zero “0.”

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 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 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 23A – During 2024, 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 2024 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 13 – Enter the amount of the Nonrefundable Priority 1
Credits from Form IT-540B, Schedule C-NR, Line 5.
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 2024 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 2024, 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 La.
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 2024 Louisiana Refundable
Child Care Credit Worksheet, Line 3.
Line 15B – Enter the amount from the 2024 Louisiana Refundable
Child Care Credit Worksheet, Line 6.
Line 16 – Enter the amount of your 2024 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 26 – Enter the amount of Refundable Priority 4 Credits from
Form IT-540B, Schedule I-NR, Line 6.

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

Line 27 – Enter the amount of Louisiana income tax withheld
in 2024. You must attach copies of all W-2 and 1099 forms that
indicate tax was withheld.

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

Consumer Use Tax Worksheet
Under La. R.S. 47:302(K), LDR is required to collect an 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 2024 Nonresident and Part-Year Resident Income Tax Return ...Continued
Line 28 – Enter the amount of any credit carried forward from
2023. This amount is shown on your 2023 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, 2025, 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 2024 tax year.
Line 31 – Enter the amount of extension payment you made for
the 2024 tax year.

Line 46 – If you fail to pay the tax due by the due date on
or before May 15, 2025, 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 on page 20.
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 on page 20.
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 www.revenue.louisiana.gov/MakeAPayment 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 19. Enter the amount from Schedule D-NR, Line
20. 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 four 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 2025.
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.

Filing – YOU MUST SIGN AND DATE YOUR RETURN. If married
filing jointly, both spouses must sign. Also, enter your email
address in the space provided, if applicable.
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 through 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 through 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.

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.

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. If the amount is a loss, indicate
the loss by using brackets. See page 3 for additional information
if there is a Louisiana net operating loss being utilized. 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.

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 La. R.S. 47:44.2.

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. If the amount
is a loss, indicate the loss by using brackets. For example, a loss
of $20,000 would be reflected as <20,000>.

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 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 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.

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. If
the amount in either column is a loss, indicate the loss by using
brackets. For example, a loss of $20,000 would be reflected as
<20,000>. Complete the remainder of the worksheet to calculate
Louisiana Adjusted Gross Income.

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.

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:
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
annuities that was earned in Louisiana in the Louisiana column.

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
Credit Description	

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.

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 2024 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 2024 by the Louisiana
Office of Student Financial Aid, enter the amount in the Louisiana
column.
Line 16 – La. 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 La. 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.

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.

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 PartYear 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. Per
La. R.S. 47:1624(F), the accrual of interest shall be suspended
during any period of time that a delay in the issuance of a refund
is attributable to the taxpayer’s failure to provide information or
documentation required by LAC 61:l.1001.

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.You must attach a
copy of your 1099-R(s) to your return.

Line 17 – Add Lines 12 through 16 and enter the result in the
Louisiana column. If the total is a loss, indicate the loss by using
brackets. For example, a total of $20,000 would be reflected as
<20,000>.
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.

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
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,

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 on other
schedules.
Example:
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Code 	

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

EXEMPTION DESCRIPTION

CODE	

up to $6,000 of the annual retirement income that each
taxpayer receives may be exempt from state taxation.
	

“Annual retirement income” that is taxable to Louisiana
is any distributions from a pension, an annuity, or an
individual retirement arrangement (IRA) that you receive
and report on Federal Form 1040 or 1040-SR, Lines 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 surviving spouse, determine
the exempt amount that should be entered by completing
the FIRST COLUMN of the worksheet provided below.

	

10E –	 Military Pay Exclusion – La. 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, 2024, you went on active duty and continuously
remained on active duty at least through May 13, 2024,
(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
2024 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.

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.
Worksheet for Code 06E 	
1.	Enter retirement income you received
and reported on Federal Form 1040 or
1040-SR, Lines 4b and Line 5b. Enter
taxpayer’s amount on Line 1(a) and enter
spouse’s amount on Line 1(b).

Taxpayer 	 Spouse
a.

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

$6,000

$6,000

5.	For each taxpayer 65 or older, enter the
amount from Line 3 or Line 4, whichever
is less.

________

________

11E –	Road Home – La. 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.

6.	If your filing status is single, head of household, married filing
separately, or qualifying surviving spouse, 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.

13E –	 Recreation Volunteer – La. 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.

08E –	Native American Income – Louisiana Administrative
Code 61:I.1303 provides that income derived from sources
on the reservation that have been earned or received by
an enrolled member of a federally recognized Indian tribe
who resides on that tribe’s reservation shall be exempted
from Louisiana individual income tax. The income derived
from sources outside of the reservation, including
sources outside of Louisiana, that have been earned or
received by an enrolled member of a federally recognized
Indian tribe residing on that tribe’s reservation is taxable for
Louisiana individual income tax purposes. Income earned
by a member of a federally recognized tribe residing off of
the tribe’s reservation in Louisiana is taxable regardless
of the income source. Additionally, an enrolled member
of a federally recognized Indian tribe who resides on the
reservation for a portion of the year and resides off the
reservation for a portion of the year is taxed based on
where the enrolled member resided when the income was
earned. This amount must be included in the calculation of
Line 12 under the Louisiana column.
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EXEMPTION DESCRIPTION

09E –	START Savings Program Contributions – La. 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
surviving spouse 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.

14E –	 Volunteer Firefighter – La. R.S. 47:293(9)(a)(xii) and (10)
provide 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

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

EXEMPTION DESCRIPTION

CODE	

16E –	Voluntary Retrofit Residential Structure – La. 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 and 23-028 for more
information.

21E –	 Employment of Certain Qualified Disabled Individuals –
La. 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. La. 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 2024 return or must have been claimed on your 2023
return. To calculate the amount of the deduction, use the
2024 Louisiana School Expense Deduction Worksheet.

22E –	S Bank Shareholder Income Exclusion – La. 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 La. 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 La.
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. La.
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 2024
return or must have been claimed on your 2023 return.
To calculate the amount of the deduction, use the 2024
Louisiana School Expense Deduction Worksheet.

23E –	Entity-Level Taxes Paid to Other States – La. R.S.
47:33(6) provides a deduction for an individual partner,
member, or shareholder’s proportionate share of an entitylevel 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 2024 and is limited
to the extent that the proportionate share of the related
income is or was taxed by Louisiana. The deduction is
only allowed if the entity did not make the pass-through
entity tax election under La. R.S. 47:287.732.2. See
Revenue Information Bulletin 18-029 and 23-024 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.

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. La.
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 2024 return or must have been claimed on your 2023
return. To calculate the amount of the deduction, use the
2024 Louisiana School Expense Deduction Worksheet.
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EXEMPTION DESCRIPTION

20E –	Capital Gain from Sale of Louisiana Business – La.
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 LAC 61:l.1312 and Form R-6180, Net
Capital Gains Deduction Worksheet, for more information
and documentation required to be attached to your return.
This amount should be included in the calculation of Line
12 under the Louisiana column. Per La. R.S. 47:1624(F),
the accrual of interest shall be suspended during any
period of time that a delay in the issuance of a refund is
attributable to the taxpayer’s failure to provide information
or documentation required by LAC 61:l.1312.

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.

24E –	Pass-Through Entity Exclusion – La. 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 La. 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

10

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

EXEMPTION DESCRIPTION

CODE	

29E –	 Digital Nomad – La. 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 remote work performed while
a resident. To qualify as a digital nomad, the individual
must establish residency in Louisiana after December 31,
2021, meet other requirements, and apply to LDR to be
certificated as a digital nomad. Per La. R.S. 47:1624(F),
the accrual of interest shall be suspended during any
period of time that a delay in the issuance of a refund is
attributable to the taxpayer’s failure to provide information
or documentation required by LAC 61:l.1357.

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. 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. Per La. R.S. 47:1624(F), the accrual of interest
shall be suspended during any period of time that a delay
in the issuance of a refund is attributable to the taxpayer’s
failure to provide information or documentation required by
LAC 61:l.1001.

49E –	Other – On a separate schedule, list the source and
amount of other income included on Line 12 under the
Louisiana column that Louisiana cannot tax. You must
attach copies of supporting documentation in order to
verify the exemption claimed on this line. Do not list income
earned in another state. Residents of Louisiana are taxed
on all income, regardless of where the income was earned.
See Revenue Ruling 11-001 if you have any Build America
Bonds. This code should be used for the following:

25E –	 IRC 280C Expense – La. R.S. 47:293(9)(a)(ix) and (10)
provide for an exclusion of your IRC 280C expense
adjustment. See Revenue Information Bulletin 06–017 for
further details. To substantiate the credit, provide LDR with
a copy of Federal Form 3800 that indicates the credit plus
the appropriate form for the credit. A shareholder of an S
corporation or other pass-through entity should attach a
copy of the Schedule K-1 to substantiate the credit if the
entity did not make the pass-through entity tax election.

• 	Out-of-state employees claiming the exclusion for all
income received for disaster or emergency-related
work conducted in the state during a declared state
of emergency. Requests for written notice concerning
emergency-related services are posted as Revenue
Information Bulletins on LDR’s website. This amount
must be i