Louisiana Resident Income Tax Return Instructions

Resident Income Tax Return Instructions
Form IT540i
WHAT’S NEW FOR LOUISIANA 2023 INDIVIDUAL INCOME TAX?
Filing Status – Line 5 – The filing status of qualifying widow(er) has been
updated to Qualifying Surviving Spouse to reflect current terminology.

SCHEDULE J – NONREFUNDABLE PRIORITY 3 CREDITS
Child Care Credit Carried Forward From 2018 through 2022 – Line
3 – The child care tax credit for taxpayers whose federal adjusted gross
income exceeds $25,000 may not be refunded, and any unused credit
amounts can be used over the next five years. For the 2023 tax year,
credits from 2018 through 2022 can be applied on Line 3. Any remaining
child care credit from 2017 cannot be applied to the 2023 tax liability. (R.S.
47:297.4)

Electric and Hybrid Vehicle Road Usage Fee – Line 22B – Act 578 of
the 2022 Regular Legislative Session levies a road usage fee to be paid
by the owner or lessee of an electric or hybrid vehicle registered and
operated in Louisiana during the calendar year. The fee is based on a
calendar year and is prorated if the vehicle was owned or leased for less
than a year. The fee is dedicated to state and local transportation and
development funds and is to supplement the “road tax” paid on gas. Use
Form R-19000A, Schedule A for Electric and Hybrid Vehicle Road Usage
Fee, to calculate your fee and attach it to your return. You may attach
multiple copies if you own more than two vehicles. See the instructions to
Form R-19000. For additional information, see LAC 61:I.5501 and LDR’s
website. (R.S. 32:461)

School Readiness Credit Carried Forward From 2018 through 2022 –
Line 5 – The school readiness credit for taxpayers whose federal adjusted
gross income exceeds $25,000 may not be refunded, and any unused
credit amounts can be used over the next five years. For the 2023 tax year,
credits from 2018 through 2022 can be applied on Line 5. Any remaining
child care credit from 2017 cannot be applied to the 2023 tax tax liability.
(R.S. 47:6104)

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

Motion Picture Investment – Code 251 and Motion Picture
Infrastructure – Code 561 – Act 411 of the 2023 Regular Legislative
Session prohibits a taxpayer from using a credit if there exists a delinquent
federal, state, or local tax obligation. The taxpayer must certify that there
is no delinquent federal, state, or local tax obligation on Form R-90150,
Taxpayer Certification of Compliance of Tax Obligations for the Motion
Picture Production Credit. This form must be attached to the return.

SCHEDULE E – ADJUSTMENTS TO INCOME
Add Back of Pass – Through Entity Loss – Line 2D and Pass –
Through Entity Exclusion Deduction – Code 24E – Instructions were
updated to clarify that you must attach a copy of Form R-6981, Louisiana
Statement of Owner’s Share of Entity Level Tax Items, and a pro forma
Federal Form 1040 that excludes any income, deductions or other tax
items that were included in the calculation of Louisiana net income on the
entity’s Louisiana Form CIFT-620. The amount that you can exclude using
Code 24E is the difference in Federal AGI calculated on your Federal Form
1040 and the pro forma Federal Form 1040. If the difference is a loss, the
loss must be added to your Federal AGI on Line 2D.

Historic Structures – Code 253 – Act 426 of the 2023 Regular Legislative
Session expands the credit to include expenditures which are incurred on
or after January 1, 2023 and to allow the credit for expenditures related to
the rehabilitation of a historic structure contributing to the National Register
of Historic Places. In addition, Act 426 increases the credit and provides
a different rate for qualifying structures located in a rural area for taxable
periods beginning on or after January 1, 2023, and before January 1, 2029.
(R.S. 47:6019)
Firearm Safety Devices – Code 465 – Act 403 of the 2023 Regular
Legislative Session provides a credit for the purchase of one or more
firearm safety devices from a federally licensed dealer in a single
transaction. Only one credit can be earned per return in a tax year. The
credit is for the amount paid for the qualifying items, including sales
tax, limited to $500. “Firearm” means any pistol, revolver, rifle, shotgun,
machine gun, submachine gun, black powder weapon, or assault rifle
which is designed to fire or is capable of firing fixed cartridge ammunition
or from which a shot or projectile is discharged by an explosive. “Firearm
safety device” means a safe, gun safe, gun case, lock box, or other
device that is designed to be or can be used to store a firearm and that is
designed to be unlocked only by means of a key, a combination, or other
similar means. Only $500,000 in credits can be granted in a year. A copy of
the receipt must be attached to the return as documentation of the credit.

Capital Gain from Sale of Louisiana Business – Code 20E –
Instructions were updated to refer taxpayers to Form R-6180, Net
Capital Gains Deduction Worksheet, for more information and for the
documentation required to be attached to your return.
SCHEDULE F – REFUNDABLE PRIORITY 2 CREDITS
School Readiness Child Care Directors and Staff – Code 66F and
Line 5A – The credit is for eligible child care directors and eligible child
care staff based on certain attained qualifications. The amount of the credit
is adjusted each year if there is an increase in the Consumer Price Index
Urban (CPI-U). The credit amount for 2023 can be found at www.revenue.
louisiana.gov/SchoolReadiness. You must enter the facility license number
from Form R-10615 on Line 5A and attach a copy of Form R-10615 to
your return. Failure to do so will result in processing delays. For more
information regarding this credit, contact the Louisiana Department of
Education. (R.S. 47:6106)

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

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

Digital Interactive Media – This credit is no longer available because the
time to carry forward unused credits has ended.
VISIT THESE LDR WEBSITES:
•	 www.revenue.louisiana.gov/taxforms for forms and instructions.
•	 www.revenue.louisiana.gov/individuals for tax information.
•	 www.revenue.louisiana.gov/fileonline for free filing options.
•	 www.revenue.louisiana.gov/latap for free payment options.

Historic Residential – This credit is no longer available because Act
272 of the 2013 Regular Legislative Session ended the credit effective
December 31, 2017.

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General Information for Filing Your 2023 Louisiana Resident Individual Income Tax Return

!

• Use black ink only.
• Free internet filing is available for most Louisiana taxpayers at www.revenue.louisiana.gov/fileonline.
• See page 15 for What’s New for 2023.

WHO MUST FILE A RETURN
1.	 If you are a Louisiana resident who is required to file a federal
individual income tax return, you must file a Louisiana income tax
return reporting all income earned in 2023.
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, or by claiming a 2023 refundable child care credit, or a
Louisiana earned income credit.
3.	 If you are not required to file a federal return but had Louisiana
income tax withheld in 2023, you must file a return to claim a
refund of the amount withheld. Refer to the IRS requirements
for filing in order to determine if you must file a federal return. For
additional information, see the NOTE on page 1.
4.	 Military – If you are military personnel whose home of record is
Louisiana and you meet the filing requirements of 1 or 2 above,
you must file a return and report all of your income, regardless of
where you were stationed. If you are single, you should file Form
IT-540, Louisiana Resident Individual Income Tax Return, reporting
all of your income to Louisiana. If you are married and both you and
your spouse are residents of Louisiana, you should file Form IT-540
reporting all of your income to Louisiana.
	 Any military personnel whose domicile is NOT Louisiana must
report any nonmilitary Louisiana sourced income on Form IT-540B,
Louisiana Nonresident Individual Income Tax Return. The federal
Military Spouses Residency Relief Act has extended certain
residency protections to spouses of military members. Under this Act,
a spouse’s state of residence does not change when he or she moves
to a new state to be with a servicemember who is under military
orders to be in the new state. A spouse who is NOT a resident of
Louisiana but is in Louisiana solely to be with a Louisiana stationed
servicemember who is NOT a resident of Louisiana must report all
Louisiana sourced income other than wages, interest, or dividends
on Form IT-540B. Income earned within or derived from Louisiana
sources, such as rents, royalties, estates, trusts, or partnerships, is
taxable to Louisiana. See Revenue Information Bulletin 10-005 for
more information.
	 If you are married and one of you is not a resident of Louisiana, you
may file as a resident (Form IT-540) or a nonresident (Form IT-540B),
whichever is more beneficial to you and your spouse. Resident
taxpayers are allowed a credit for income tax paid to another state on
nonmilitary income or on income earned by your spouse if that income
is included on the Louisiana return. Use Nonrefundable Priority 1
Credits, Schedule C, Line 1 to report taxes paid to another state.
	 Louisiana residents who are members of the armed services and
were stationed out-of-state for 120 or more consecutive days on
active duty may be entitled to an exemption of up to $50,000 of
military income. See the instructions for Schedule E, Code 10E.
5.	 Professional Athletes – Louisiana Administrative Code (LAC)
61:III.1527 requires all professional athletes that participate in
athletic events within Louisiana to file all tax returns electronically.
Nonresident professional athletes must file Form IT-540B and
Schedules NRPA-1 and NRPA-2, electronically.
6.	 A temporary absence from Louisiana does not automatically change
your domicile for income tax purposes. You must confirm your
intention to change your domicile to another state by actions taken to
establish a new domicile outside of Louisiana and by actions taken
to abandon the Louisiana domicile and its privileges. Examples of
establishing a domicile include registering to vote, registering and
titling vehicles, obtaining a driver’s license, changing children’s
school of attendance, obtaining a homestead exemption, or any
other actions that show intent to establish a new domicile outside of
Louisiana. These are intended as examples and do not necessarily
indicate a change in domicile. You are considered to be a Louisiana
resident if you continue to maintain a residence in Louisiana while
working in another state. Use Nonrefundable Priority 1 Credits,
Schedule C, Line 1 to report taxes paid to another state.
7.	Surviving Spouses, Executors, Administrators, or Legal
Representatives – A 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 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.

FORMS
Forms and instructions are on the Louisiana Department of Revenue
(LDR) website, www.revenue.louisiana.gov/taxforms.
AMENDED RETURNS
If you file your income tax return and later become aware of any changes
you must make to income, deductions, exemptions, or credits, you must file
an amended (corrected) Louisiana return. You must use the correct form
for the tax year being amended, mark an “X” in the “Amended Return” box
on the face of the return, include an explanation of the change and a copy
of the federal amended return, Federal Form 1040X, if one was filed. If
you are amending your income tax return due to utilizing a Net Operating
Loss (NOL) carryback, you must mark an “X” in the “Amended Return” box
and also in the “NOL Carryback” box on the face of the return, include
an explanation of the change and a copy of the federal amended return,
Federal Form 1040X, if one was filed.
NOTE: Do not make any adjustments for refunds received or for payments made with the original return. This information is already on file.
FEDERAL TAX ADJUSTMENTS
Louisiana Revised Statute (R.S.) 47:103(C) requires taxpayers whose federal
returns are adjusted to furnish a statement disclosing the nature and amounts
of the adjustments within 60 days after the adjustments have been made and
accepted. This statement must accompany the amended state return.
WHEN TO FILE
1.	 A 2023 calendar year return is due on or before May 15, 2024.
2.	 Returns for fiscal years are due on or before the 15th day of the fifth
month after the close of the taxable year.
3.	 If the due date falls on a weekend or legal state holiday, the return is
due the next business day.
WHERE TO FILE AND PAY TAX
Enter your legal name and Social Security Number on your return and any
correspondence. NOTE: On a joint return, list the names and the Social
Security Numbers on Form IT-540 in the same order that you listed them
on your federal return.
A return for which a payment is due must be mailed to P.O. Box 3550,
Baton Rouge, LA 70821-3550. Print the last four digits of your Social
Security Number on your check or money order. DO NOT SEND
CASH. An electronic payment option is available on the LDR website
at www.revenue.louisiana.gov/latap.
You can also pay your taxes by credit card over the internet or by
telephone. Visit www.revenue.louisiana.gov for more information.
All other individual income tax returns must be mailed to P.O. Box 3440,
Baton Rouge, LA 70821-3440.
EXTENSION OF TIME FOR FILING A RETURN
If you know you cannot file your return by the due date, you do not need to
file for an extension. You will automatically be granted an extension of six
months to November 15, 2024.
Important: An extension does not relieve you of your obligation to
pay all tax amounts due by the original due date. If you anticipate that
you will owe additional tax on your return, then you should submit your
payment with a payment voucher (Form R-2868V) by May 15, 2024. An
extension means only that you will not be assessed a delinquent filing
penalty for filing your return after the due date but before the extended due
date. Interest on the additional tax due from the due date of the return and
any penalties will be assessed if applicable. If you file your return after the
extended due date, you will be assessed delinquent filing penalty from the
original due date of the return. NOTE: No paper or electronic extension
form needs to be filed to obtain the automatic extension.
INSTALLMENT REQUEST
If you are unable to pay the balance in full by the due date, you may submit an
installment request using Form R-19026, Installment Request for Individual
Income, which is available on the LDR website. You may also submit the
request by accessing your account at www.revenue.louisiana.gov/latap.
There is a fee of $105 to establish a standard installment payment agreement.
INTEREST AND PENALTIES
See Interest and Penalty Calculation Worksheet later in the instructions.
KEEP YOUR RECORDS
You should keep copies of federal and state tax returns and W-2
statements for four years. In most cases, you do not have to submit a copy
of your federal return with your state return unless requested by LDR.

GENERAL INFORMATION
CONSUMER EXCISE TAX RETURN
Louisiana imposes an excise tax on tobacco products and alcoholic
beverages. If you purchased any of these products on the internet or
through the mail, you are required to pay the excise tax on those products.
You must use Form R-5629, Consumer Excise Tax Return, to report and
pay the tax due on these products.

ELECTRIC AND HYBRID VEHICLE ROAD USAGE FEE
Louisiana imposes a road usage fee on the owner or lessee of an electric
or hybrid vehicle registered and operated in Louisiana during the calendar
year as provided by R.S. 32:461. The fee is dedicated to state and local
transportation and development funds and is to supplement the “road tax”
paid on gas. The fee for 2023 is due on or before May 15, 2024. See the
instructions for Line 22B for more information.

Instructions for Preparing Your 2023 Louisiana Resident Income Tax Return Form (IT-540)
ABOUT THIS FORM
The return has been designed for electronic scanning, which permits faster
processing with fewer errors. In order to avoid unnecessary delays caused
by manual processing, taxpayers should follow the guidelines listed below:

status is Qualifying Surviving Spouse. You must claim an exemption for
yourself on Line 6A, even if someone else claimed you on their federal tax
return. This box has already been marked with an “X” for you.
Line 6C – Enter the names of the dependents claimed on your federal
return. Complete the required information. If you have more than 6
dependents, attach a statement to your return with the required information.
In the box on Line 6C, enter the total number of dependents claimed.

1.	 Enter amounts only on those lines that are applicable.
2.	 Use only a pen with black ink.
3.	 Because this form is read by a machine, enter your numbers inside
the boxes like this:

Line 6D – Add Lines 6A, 6B, and 6C.
Line 6E – If you are claiming the deduction for certain adoptions on
Schedule E, enter the number of dependents included on Line 6C for whom
you are claiming the deduction. You must show the child’s name on the line
provided. If more space is needed, attach a statement to your return with the
required information. Do not include on this line dependents you adopted
that qualify you for the credit for adoption of unrelated infant on Schedule F.

0 1 2 3 4 5 6 7 8 9 X
4.	 All numbers should be rounded to the nearest dollar. Numbers should
NOT be entered over the pre-printed zeros, in the boxes on the far
right, which are used to designate cents (.00).
5.	 To avoid any delay in processing, use this form for 2023 only.

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

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

Line 7 – Enter the amount of your Federal Adjusted Gross Income
(Federal AGI). This amount is taken from Federal Form 1040 or 1040-SR,
Line 11. If your Federal AGI is less than zero, enter “0.”

Nonresidents must use Form IT-540B to file their Louisiana return.
Part-year residents have the option to file a resident or nonresident
return, whichever is more beneficial. See Revenue Ruling 05-008 on
LDR’s website. Nonresident professional athletes must electronically
file Form IT-540B and Schedules NRPA-1 and NRPA-2.

If you have any exempt income or deductions other than what is reported
on Line 8D, you need to complete Schedule E to determine your Louisiana
Adjusted Gross Income. Mark an “X” in the box on Line 7 if the amount
from Schedule E, Line 5, is used.

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.

Lines 8A through 8D – If you did not itemize your deductions on your
federal return, skip Lines 8A, 8B, 8C, and 8D and go to Line 9.
Line 8A – If you itemized your deductions on your federal return, enter the
amount of your federal itemized deductions, shown on Federal Form 1040
or 1040-SR, Schedule A, Line 17.
Line 8B – If you itemized your deductions on your federal return, enter the
amount of your allowable federal itemized deduction for medical and dental
expenses, shown on Federal Form 1040 or 1040-SR, Schedule A, Line 4.

If there is a change in your name or address since last year’s return (for
example, new spouse), mark an “X” in the “Name Change” or “Address
Change” box. LDR automatically updates your account when you change
your address with the Post Office. A direct address change can be
accomplished by marking the “Address Change” box when filing your
return, or can be submitted by accessing your account at www.revenue.
louisiana.gov/latap. If married, enter Social Security Numbers and 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.

Line 8C – If you itemized your deductions on your federal return and your
filing status is 1 or 3, enter $13,850; 2 or 5, enter $27,700; 4, enter $20,800.
Line 8D – Subtract Line 8C from Line 8B. If less than zero, enter zero “0.”
Line 9 – Subtract Line 8D from Line 7. If less than zero, enter zero “0.”
Line 10 – Use the tax table that corresponds with your filing status. Locate the
amount of your tax table income from Line 9 in the first two columns of the
tax table. Read across to the column numbered the same as the total number
of exemptions claimed on Line 6F. The amount shown in that column is your
Louisiana tax liability. Enter this amount on Line 10. If you have more than 8
exemptions, refer to the instructions at the top of the tax tables.

NOTE: If you are not required to file a federal return, but had Louisiana
income tax withheld in 2023, complete Lines 1 through 6F. In the appro­
priate boxes above Line 7, enter the total amount of wages and income
and mark the box to the right. Skip to Line 12, enter zero “0” and complete
the remainder of the return. You must enter the total amount of wages and
income in the boxes above Line 7. Failure to do so will result in processing
delays.

Line 11 – Enter the amount of the Nonrefundable Priority 1 Credits from
Form IT-540, Schedule C, Line 6.
Line 12 – Subtract Line 11 from Line 10. If the result is less than zero or
if you are not required to file a federal return, enter zero “0” and complete
the remainder of the return.

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 13 – Enter the amount of your Louisiana Refundable Child Care
Credit from the 2023 Louisiana Refundable Child Care Credit Worksheet,
Line 11. This worksheet must be attached to your return. Your Federal
Adjusted Gross Income must be $25,000 or less to claim a credit on
this line. 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 13A – Enter the amount from the 2023 Louisiana Refundable Child
Care Credit Worksheet, Line 3.

Lines 6A and 6B – Exemptions – Mark an “X” in the appropriate boxes.
You must use the same number of exemptions on your Louisiana return
as you did on your federal return, unless: you are listed as a dependent on
someone else’s return, you are age 65 or over, you are blind, or your filing
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Line 13B – Enter the amount from the 2023 Louisiana Refundable Child
Care Credit Worksheet, Line 6.
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Instructions for Preparing Your 2023 Louisiana Resident Income Tax Return ...Continued
Line 14 – Enter the amount of your 2023 Louisiana Refundable School
Readiness Credit. Your Federal Adjusted Gross Income must be
$25,000 or less to claim a credit on this line. The amount is determined
from your Louisiana Refundable School Readiness Credit Worksheet.
This worksheet must be attached to your return. In the boxes under Line
14, enter the number of your qualified dependents who attended the
associated star rated facility or facilities.

IT-540, Schedule I, Line 6.
Line 26 – Enter the amount of Louisiana income tax withheld in 2023. You
must attach copies of all W-2 and 1099 forms that indicate tax was withheld.
Line 27 – Enter the amount of any credit carried forward from 2022. This
amount is shown on your 2022 Form IT-540, Line 36, or IT-540B, Line 38.
Line 28 – Enter the total amount of estimated payments you made for the
2023 tax year.

Line 15 – Enter the amount of your Louisiana Earned Income Credit (LA
EIC). If you claimed a Federal Earned Income Credit (EIC), you are entitled
to a LA EIC as provided under R.S. 47:297.8. The refundable credit is equal
to 5 percent of your Federal EIC. The Louisiana Earned Income Credit
Worksheet must be attached to your return.

Line 29 – Enter the amount of extension payment you made for the 2023
tax year.
Line 30 – Add Lines 24 through 29.
Line 31 – Overpayment – If Line 30 is greater than Line 23, subtract
Line 23 from Line 30. Your overpayment may be reduced by the
Underpayment of Estimated Tax Penalty. If Line 30 is equal to Line 23,
enter a zero “0” on Lines 31 through 38 and go to Line 39. If Line 30 is less
than Line 23, enter a zero “0” on Lines 31 through 37 and go to Line 38.

Line 16 – Enter the amount of the Other Refundable Priority 2 Credits from
Form IT-540, Schedule F, Line 9.
Line 17 – Add Lines 13, and 14 through 16. Do not include amounts on
Lines 13A and 13B.
Line 18 – If Line 12 is greater than Line 17, subtract Line 17 from Line 12.
Also, enter a zero “0” on Line 19 and go to Line 20. Otherwise, enter a zero
“0” on Line 18 and go to Line 19.

Line 32 – See instructions for Underpayment Penalty.
Line 33 – If Line 31 is greater than Line 32, subtract Line 32 from Line 31
and enter the balance on Line 33. If Line 32 is greater than Line 31, enter
zero “0” on Lines 33 through 37, subtract Line 31 from Line 32, and enter
the balance on Line 38.

Line 19 – If Line 17 is greater than Line 12, subtract Line 12 from Line 17.
Line 20 – Enter the amount of the Nonrefundable Priority 3 Credits from
Form IT-540, Schedule J, Line 16. These credits are limited to the tax
liability calculated on Line 18.

Line 34 – You may donate all or part of your overpayment (Line 33) to
various organizations or funds listed on Schedule D, Lines 2 through
21. Enter the amount from Schedule D, Line 22. This amount cannot be
greater than Line 33.

Name Boxes – Enter the first 4 letters of the primary taxpayer’s last name
in the boxes at the bottom of the second, third, and fourth pages.

Line 35 – Subtract Line 34 from Line 33. This amount of overpayment is
available for credit or refund.

Line 21 – Subtract Line 20 from Line 18. If less than zero, enter zero “0.”
Line 22A – During 2023, if you purchased goods for use in Louisiana from
outside the state and were not charged Louisiana state sales tax, you are
required to file and pay the tax directly to LDR. This includes purchases from
catalogs, television, Internet, another state, or outside the U.S. If any of the
items were alcoholic beverages or tobacco products, you are required to file
Form R-5629. Use the Consumer Use Tax Worksheet below to calculate
your use tax. Do not include any consumer use tax reported for 2023 on
Form R-1035, Consumer Use Tax Return, or purchases made for your
business. You must register your business with LDR and report the use tax
for your business under that account. Mark an “X” in the box to indicate if
no use tax is due or the amount is from the Consumer Use Tax Worksheet.

Line 36 – Enter the amount of available overpayment shown on Line 35
that you wish to credit to 2024.
Line 37 – Subtract Line 36 from Line 35. This amount is to be refunded.
You must select how you want to receive your refund. If this is your 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.

Line 22B – During 2023, if you owned or leased an electric or hybrid
vehicle that was registered and operated in Louisiana, you are required to
file and pay a road usage fee directly to LDR under R.S. 32:461. The fee is
for the calendar year and is prorated if the vehicle was owned or leased 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 38 – If Line 23 is greater than Line 30, subtract Line 30 from Line 23.
If you entered an amount from Line 33 as the result of an underpayment
penalty exceeding an overpayment, complete Lines 39 through 41, enter
zero “0” on Lines 42 through 44, and go to Line 45.
Lines 39 through 41 – You may make a donation to the funds listed
on Lines 39 through 41.You must include payment for the amount being
donated with your return. The donation will not be made unless you make
payment and the donation cannot be refunded at a later date.

Line 23 – Add Lines 21, 22A, and 22B.
Line 24 – Enter the amount from Line 19, if applicable.

Line 42 – Interest is charged on all tax amounts not paid by the due date.
Enter the amount from the Interest Calculation Worksheet, Line 5.

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

Consumer Use Tax Worksheet
Under La. R.S. 47:302(K), LDR is required to collect a 8.45 percent tax on out-of-state purchases subject to use tax. This 8.45 percent rate (which
includes 4 percent to be distributed by LDR to local governments) is in lieu of the actual rate in effect for your area, and is payable regardless of the
actual combined state and local rate for your area. See the instructions for Line 22A 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-540, Line 22A.
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Instructions for Preparing Your 2023 Louisiana Resident Income Tax Return ...Continued
Line 43 – If you fail to file your tax return by the extended due date – on
or before November 15, 2024, for calendar year filers, or on or before your
fiscal year extended due date, you may be charged a delinquent filing
penalty. Enter the amount from the Delinquent Filing Penalty Calculation
Worksheet, Line 3.

Social Security Numbers – Enter your social security number in boxes
provided on each page of your return.
Name Boxes – Enter the first 4 letters of the primary taxpayer’s last name
in the boxes under the signature line.
Filing – YOU MUST SIGN AND DATE YOUR RETURN. If married filing
jointly, both spouses must sign.

Line 44 – If you fail to pay the tax due by the due date – on or before
May 15, 2024, for calendar year filers, you may be charged a delinquent
payment penalty. Enter the amount from the Delinquent Payment Penalty
Calculation Worksheet, Line 7.

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 45 – See the instructions for Underpayment Penalty.
Line 46 – Add Lines 38 through 45. You may make an electronic payment
at www.revenue.louisiana.gov/latap. You may also make payment by
check or money order. DO NOT SEND CASH. Make your check or money
order payable to the Louisiana Department of Revenue. Print the last
four digits of your Social Security Number on your check or money order
and attach it to your return.
You can also pay your taxes by credit card over the internet or by telephone.
Visit www.revenue.louisiana.gov/MakeAPayment for more information.

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

General Information Regarding Tax Credits and Pass-through Entity Tax Election
If a schedule is required in the instructions below, you must attach a
separate schedule for each credit claimed. The schedule should clearly
identify the credit, your name, and your Social Security Number. If
documentation is required, you must submit the documentation with your
return. For faster processing, you can upload all required information
when you file your return electronically. Revenue Information Bulletins are
posted on www.revenue.louisiana.gov/policies under Policy Documents.

to pay Louisiana income tax at the entity level, any credits earned by the
entity for 2023 cannot be used on the individual income tax return. Credits
earned in the year the election was made or after the election was made
are tax items of the entity, and the credit and its future carryforward must
be reported on the entity’s return. Tax credits earned in tax years prior to
the election that have previously passed through to the owners are tax
items of the owners, and any credit carryforward remaining can only be
used on the individual income tax return.

A shareholder, partner or member of an S corporation or other passthrough entity must attach a copy of the Schedule K-1 and other
documentation required to substantiate their share of any credit passed
down from the entity.

If the income earned by a trust, or estate as a member, shareholder,
or partner of an electing entity is distributed to a beneficiary filing an
individual income tax return in Louisiana in the same taxable year it is
earned, the individual is allowed to take the exclusion of the distributed
income on their individual income tax return for that taxable year. If the
income earned by a partnership as a member, shareholder, or partner of
an electing entity is included on individual income tax return in Louisiana
in the same taxable year it is earned, the individual is allowed to take the
exclusion of the distributed income on their individual income tax return for
that taxable year.

Note: If you are claiming a credit that is recorded in the Tax Credit Registry,
you must attach a copy of Form R-6135, Credit Registration Form, to the
return and list the State Certification Number in the appropriate space on
the return.
See Revenue Information Bulletin 14-005 for information on the Tax Credit
Registry and Revenue Information Bulletin 17-008 for claiming a purchased
transferable tax credit.

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

Pass-through Entity Tax Election: If you are a shareholder, member,
or partner of an entity that has made the pass-through entity tax election

Instructions for Nonrefundable Priority 1 Credits, Schedule C
Line 1 – If you are a resident of Louisiana, you are allowed a credit for
income taxes paid to other states for income reported on your Louisiana
return (R.S.47:33). Note that you may not claim the tax withheld; you must
file a return with the other state and claim the tax actually paid. You may
not claim credit for taxes paid to cities or foreign countries. See Revenue
Ruling 02-013 for information on taxes paid to the District of Columbia.

Line 1A – Enter the total from Form R-10606, Column 8, Line 15.
Line 1B – Enter the total from Form R-10606, Column 9, Line 15.
Additional Nonrefundable Priority 1 Credits, Lines 2 through 5
Additional nonrefundable credits available for the tax year ending December
31, 2023, are referenced individually by a three-digit code. Please enter the
credit description, identifying code, and the dollar amount claimed in the
appropriate spaces on Lines 2 through 5.

The credit is allowed ONLY if the other state does not allow a nonresident
credit against the income taxes imposed by that state for taxes paid or
payable to the state of residence. The credit is limited to the amount of
Louisiana income tax that would have been imposed if the income earned
in the other state had been earned in Louisiana.

NOTE: Use only the codes referenced in the table on Schedule C. The
codes listed here are not interchangeable with other codes listed in
this booklet.

The credit is equal to the lesser of the amount of taxes paid to the other
state or the amount determined by multiplying the taxpayer’s Louisiana
income tax liability by a fraction, the numerator of which is the taxpayer’s
Louisiana tax table income attributable to the other state to which net
income taxes were paid, and the denominator of which is total Louisiana
tax table income. See Revenue Information Bulletin 16-052 for information
on qualifying states. A copy of the returns filed with the other states and
Form R-10606, Supplemental Worksheet for Credit for Taxes Paid to Other
States, must be attached to your return. If the taxes were paid on your
behalf on a composite return to another state, copies of the return for the
other state and your Schedule K-1 must be attached to the return.
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Example:
Credit Description	
Premium Tax	
	

Code 	

1 0 0

Amount of Credit Claimed

5 0 0

.

00 	

Line 6 – Add Lines 1B, and 2 through 5. Also, enter the amount on Form
IT–540, Line 11.

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

CREDIT DESCRIPTION

CODE	

100 – 	 Premium Tax – R.S. 47:227 provides a credit for premium taxes
paid during the preceding 12 months by an insurance company
authorized to do business in Louisiana. The credit may be passed
through to individuals who are shareholders or members of certain
legal entities. A schedule must be attached listing the entities that
paid the premium tax and generated the credit on behalf of the
individual.

CREDIT DESCRIPTION
be deducted as an expense for income tax purposes. The
credit can only be passed through to individuals who are
shareholders or members of certain legal entities. The amount
of the credit is equal to 18 percent of the bone marrow donor
expense paid or incurred by the employer during the tax year.

150 –	 Qualified Playgrounds – R.S. 47:6008 provides a credit for
donations to assist qualified playgrounds. The credit is for the
lesser of $720 or 36 percent of the value of the cash, equipment,
goods, or services donated. For more information on this credit,
see Revenue Ruling 02-020.

120 – 	 Bone Marrow – R.S. 47:287.758 provides a credit to employers
authorized to do business in the state who incur bone marrow
donor expense by developing a bone marrow donation program,
educating employees related to bone marrow donations, making
payments to a health care provider for determining tissue types
of potential donors, and paying wages to an employee for
time related to tissue typing and bone marrow donation. If
the wage expense is used to obtain the credit, it cannot

155 – 	 Debt Issuance – R.S. 47:6017 provides a credit for 72 percent
of the amount of the filing fee paid to the Louisiana State Bond
Commission, which is incurred by an economic development
corporation in the preparation and issuance of bonds.
199 – 	 Other – Reserved for future credits.

Instructions for Donations, Schedule D
Line 1 – Enter the amount of adjusted overpayment from Form IT-540,
Line 33.

Line 12 – You may donate all or part of your adjusted overpayment to the
Honor Guard for Military Funerals Fund. This fund provides for military
funeral honors for members of Louisiana’s military forces.

Line 2 – You may donate all or part of your adjusted overpayment to The
Military Family Assistance Fund. This fund provides assistance to family
members of active Louisiana military personnel.

Line 13 – You may donate all or part of your adjusted overpayment to
the Louisiana State Troopers Charities, Inc. to assist in educational and
community oriented programs that promote or improve the standing of the
Louisiana State Police in the communities of this State.

Line 3 – You may donate all or part of your adjusted overpayment to
the Coastal Protection and Restoration Fund for the purposes of coastal
restoration, conservation, and hurricane protection. For more information,
visit www.coastal.la.gov.

Line 14 – You may donate all or part of your adjusted overpayment to
the Louisiana Coalition Against Domestic Violence (LCADV) fund. The
purpose of this fund is to provide resources to educate women who are
victims of domestic violence. For more information, visit www.lcadv.org.

Line 4 – You may contribute an amount of your adjusted overpayment
to the Louisiana Student Tuition Assistance and Revenue Trust (START)
Savings Program. Contributions are not allowed to a START K12 account.
IMPORTANT: If filing a joint return, you or your spouse must be a
registered account owner in the START Savings Program in order to
contribute all or part of your overpayment. If you do not have an account,
you may contact the Louisiana Office of Student Financial Assistance at
1-800-259-5626, or go to www.startsaving.la.gov to enroll. All contributions
of your overpayment will be equally distributed among the account holder’s
beneficiaries.

Line 15 – You may donate all or part of your adjusted overpayment to the
Dreams Come True, Inc. for the purpose of fulfilling dreams of children with
life-threatening illnesses. For more information, visit www.dctofla.com.
Line 16 – You may donate all or part of your adjusted overpayment to the
Sexual Trauma Awareness and Response (STAR) organization to support
survivors of sexual trauma, improve systems response, and create social
change to end sexual violence. For more information, visit www.star.ngo.

Line 5 – You may donate all or part of your adjusted overpayment to the
Wildlife Habitat and Natural Heritage Trust Fund. This fund provides for the
acquisition and management of lands used for state parks, state forests,
and wildlife and fishery management areas.

Line 17 – You may donate all or part of your adjusted overpayment to the
Louisiana State University Agricultural Center Grant Walker Educational
Center (4-H Camp Grant Walker) to provide quality field trips, off-season
programs, and other great educational products. For more information,
visit www.lsuagcenter.com/topics/kids_teens/events/camps/grant_walker.

Line 6 – You may donate all or part of your adjusted overpayment to
the Louisiana Cancer and Lung Trust Fund Board. This fund provides for
resources to reduce the incidence, morbidity, mortality, and economic
impact of all forms of cancer through education, prevention, research, and
early detection.

Line 18 – You may donate all or part of your adjusted overpayment to
Maddie’s Footprints to help families who have experienced miscarriages,
stillbirths, or the loss of an infant. For more information, visit www.
maddiesfootprints.org.
Line 19 – You may donate all or part of your adjusted overpayment to
the University of New Orleans (UNO) Foundation to provide the critical
resources for UNO to achieve its mission of providing educational
excellence to a diverse undergraduate and graduate student body and
creating knowledge through research. For more information, visit www.
unofoundation.org.

Line 7 – You may donate all or part of your adjusted overpayment to
the Louisiana Pet Overpopulation Advisory Council for the purpose of
promoting the proper treatment and well-being of animals. For more
information, visit www.louisianapetoverpopulation.org.
Line 8 – You may donate all or part of your adjusted overpayment to
promote unity among member food banks in Louisiana in support of their
common mission to feed the hungry. For more information, visit www.
feedinglouisiana.org.

Line 20 – You may donate all or part of your adjusted overpayment to
the Southeastern Louisiana University Foundation to engage in initiatives
that help build and advance the reputation of Southeastern and that
support strong constituent relationships. For more information, visit www.
southeastern.edu/alumni_donors/foundation.

Line 9 – You may donate all or part of your adjusted overpayment to the
Make-A-Wish Foundation of the Texas Gulf Coast & Louisiana. For more
information, visit www.texgulf.wish.org.
Line 10 – You may donate all or part of your adjusted overpayment to the
Louisiana Association of United Ways/LA 2-1-1 for the purpose of the 2-1-1
helpline. For more information, visit www.louisiana211.org.

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

Line 11 – You may donate all or part of your adjusted overpayment to the
American Red Cross. For more information, visit www.redcross.org.

Line 22 – Add Lines 2 through 21. This amount cannot be more than Line
1. Also, enter this amount on Form IT-540, Line 34.

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Instructions for Adjustments to Income, Schedule E
Line 1 – Enter the amount of your Federal AGI. This amount is shown on
your Federal Form 1040 or 1040-SR, Line 11. If the amount is less than
zero, mark the box on Line 1. Do not use a negative sign with the amount.
For example, if your Federal AGI is a $10,000 loss, mark the box on Line
1 and enter 10,000.

CODE	

01E –	 Interest and Dividends on U.S. Government Obligations
– Enter the amount of interest and dividends received from
U.S. government obligations that are included in the amount
on Line 1 of Schedule E. Include amounts received from
mutual funds, which are identified as income from investments
in U.S. government obligations. If the amount is not
identified specifically, it is taxable and cannot be excluded.

Line 2A – Tax-exempt interest and dividend income reported on your
federal return are taxable to Louisiana if ALL of the following conditions
are met:

02E –	 Louisiana State Employees’ Retirement Benefits – Enter the
amount of retirement benefits received from the Louisiana State
Employees’ Retirement System. This amount should be included
in the amount on Schedule E, Line 1. Indicate the month and year
that you or your spouse retired in the appropriate space.

a.	 You are filing as a resident of Louisiana.
b.	 The interest or dividend income is received from obligations of
a state or political subdivision of a state other than Louisiana.
Obligations of the State of Louisiana, its political subdivisions, or
public corporations created by them and their constituted authorities
are exempt from Louisiana taxes.

03E –	 Louisiana State Teachers’ Retirement Benefits – Enter the
amount of retirement benefits received from the Louisiana State
Teachers’ Retirement System. This amount should be included in
the amount on Schedule E, Line 1. Indicate the month and year
that you or your spouse retired in the appropriate space.

c.	 The obligations were purchased on or after January 1, 1980.
Enter the TOTAL taxable interest and dividends. Do not list interest and
dividends separately. See Revenue Ruling 11-001 if you have any Build
America Bonds.

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 should be included in the amount on Schedule E, Line 1.
Indicate the month and year that you or your spouse retired in the
appropriate space.

Line 2B – Enter any previously exempted Louisiana Student Tuition
Assistance and Revenue Trust (START) contributions that were refunded
to you during 2023 by the Louisiana Office of Student Financial Aid.
Line 2C – Enter any previously exempted Louisiana Student Tuition
Assistance and Revenue Trust Grades K-12 (START K12) contributions
that were refunded to you during 2023 by the Louisiana Office of Student
Financial Aid.

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 should be included in the amount on Schedule E, Line 1.
Indicate the month and year that you or your spouse retired in the
appropriate space.

Line 2D – R.S. 47:297.14 provides for an exclusion for an individual who
is a shareholder, member, or partner of an entity that made the passthrough entity tax election under R.S. 47:287.732.2. This election allows S
corporations, and other entities taxed as partnerships for federal income
tax purposes, to pay Louisiana income tax at the entity level. The entity
must have received LDR’s approval of the election. The add-back amount
is the Louisiana net operating loss that was reported at the entity level for
this tax year that is included on Federal Form 1040 or 1040-SR. You must
also include any net operating loss carried forward from a tax year in which
the election was made and utilized in this tax year.
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 Federal Form 1040 that excludes any income, deductions,
or other tax items that were included in the calculation of Louisiana net
income on the entity’s Louisiana Form CIFT-620. The amount that you can
exclude is the difference in Federal AGI calculated on your Federal Form
1040 and the pro forma Federal Form 1040. If the difference is a loss, the
loss must be added to your Federal AGI on this line. This amount should
be included in the amount on Schedule E, Line 1.

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,
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.

Line 3 – Add Lines 1, 2A, 2B, 2C, and 2D. If the amount is less than zero,
enter zero “0.” This line may not be less than zero.
EXEMPT INCOME LINES 4A THROUGH 4G
Income items that are considered exempt by Louisiana law to arrive at
Louisiana taxable income are referenced individually by a three-digit
code. Enter the description, identifying code, and dollar amount in the
appropriate spaces on Lines 4A through 4G.
NOTE: Use only the codes referenced in the table on Schedule E. The
codes listed here are not interchangeable with other codes listed in
this booklet.
Example:
Exemption Description	
START Savings Program 	

Code 	

0 9 E

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Amount

7 0 0

.

EXEMPTION DESCRIPTION

	

If your filing status is single, head of household, married filing
separately, or qualifying surviving spouse, determine the exempt
amount that should be entered for code 06E by completing the
FIRST COLUMN of the worksheet provided on the next page.

	

If your filing status is married filing jointly, determine the exempt
amount that should be entered for code 06E by completing BOTH
COLUMNS of the worksheet provided on the next page.

00

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

EXEMPTION DESCRIPTION

Worksheet for Code 06E	

Taxpayer	

Spouse

a.

b.

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

________

________

2.	Enter retirement income you received
and reported as codes 02E, 03E, 04E,
and 05E of Schedule E. Enter taxpayer’s
amount on Line 2(a) and enter spouse’s
amount on Line 2(b).

________

________

3.	Subtract Line 2 from Line 1.

________

________

4.	Maximum exemption for individuals 65 or
older.

$6,000

$6,000

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

________

________

CODE	

endorsements that establish your 120 plus consecutive days of
active duty with your 2023 return. If filing electronically, bring a
copy of your orders including endorsements to your tax preparer.
11E –	 Road Home – R.S. 47:293(9)(a)(i) provides 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 AGI. Benefits may include payments from
Restore Louisiana for recovery from the Great Flood of 2016. This
amount should be included in the amount on Schedule E, Line 1.
13E –	 Recreation Volunteer – R.S. 47:293(9)(a)(xii) provides an
exclusion of $500 per tax year for individuals who volunteer for
recreation departments. To qualify for this exclusion, the taxpayer
must serve as a volunteer for 30 or more hours during the taxable
year and must be registered as a volunteer with a recreation
department operated by the state of Louisiana or a political
subdivision of the state. The recreation department must certify
that the taxpayer served as a volunteer and was not compensated
for their services.

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 Schedule E 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 Schedule E and code as 06E.

14E –	 Volunteer Firefighter – R.S. 47:293(9)(a)(xii) provides an exclusion
of $500 per tax year for individuals who serve as volunteer firefighters.
To qualify for this exclusion, the taxpayer must complete 24 hours of
continuing education and be an active member of the Louisiana
State Fireman’s Association or on the departmental personnel roster
for the State Fire Marshal’s Volunteer Fireman’s Insurance Program.
To substantiate the exclusion, a taxpayer should retain either a
membership card with the taxpayer’s name and the applicable tax
year, a lifetime membership card, or a copy of the departmental
personnel roster for the State Fire Marshal’s Volunteer Fireman’s
Insurance Program and a 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.

07E –	 Taxable Amount of Social Security – Social Security benefits
that are taxed on your federal return are exempt from Louisiana
tax. Enter the amount shown on your Federal Form 1040 or 1040SR, Line 6b.
08E –	Native American Income – Louisiana Administrative Code
61:I.1303 provides that income derived from sources on the
reservation that have been earned or received by an enrolled
member of a federally recognized Indian tribe who resides on that
tribe’s reservation shall be exempted from Louisiana individual
income tax. The income derived from sources outside of the
reservation, including sources outside of Louisiana, that have
been earned or received by an enrolled member of a federally
recognized Indian tribe residing on that tribe’s reservation is
taxable for Louisiana individual income tax purposes. Income
earned by a member of a federally recognized tribe residing off
of the tribe’s reservation in Louisiana is taxable regardless of the
income source. Additionally, an enrolled member of a federally
recognized Indian tribe who resides on the reservation for a
portion of the year and resides off the reservation for a portion of
the year is taxed based on where the enrolled member resided
when the income was earned.

16E – 	 Voluntary Retrofit Residential Structure – R.S. 47:293(9)(a)(xiii)
provides an exclusion for a taxpayer who voluntarily retrofits an
existing residential structure on which the homestead exemption
is claimed for ad valorem tax purposes, and the structure is not
rental property. The exclusion is for 50 percent of the cost paid or
incurred on or after January 1, 2007, less the value of any other
state, municipal, or federally sponsored financial incentives and is
limited to $5,000 per retrofitted residential structure. To qualify, the
voluntary retrofitting must not be a construction, reconstruction,
alteration, or repair of an existing residential structure and must
comply with the State Uniform Construction Code. See Revenue
Information Bulletin 09-007 for more information.

09E –	 START Savings Program Contributions – R.S. 47:293(9)(a)
(vi) provides that any Louisiana Student Tuition Assistance and
Revenue Trust (START) account holders with a 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
on LDR’s website. The exemption for amounts contributed to a
START K12 account is reported using code 28E.

17E – 	Elementary and Secondary School Tuition – R.S. 47:297.10
provides a deduction for expenses paid for your qualified
dependent’s enrollment in a nonpublic elementary or secondary
school or any public elementary or secondary laboratory school
operated by a public college or university. Expenses paid with
amounts deducted as START K12 Savings Program Contributions
(Code 28E) are not eligible for this deduction. The dependent must
be claimed on your 2023 return or must have been claimed on
your 2022 return. To calculate the amount of the deduction, use
the 2023 Louisiana School Expense Deduction Worksheet on the
back of Schedule E.

10E –	 Military Pay Exclusion – R.S. 47:293(9)(e) provides an exclusion
to Louisiana residents who were on active duty in the U.S. armed
forces for 120 or more consecutive days. The exempt portion is
the compensation earned outside of Louisiana during and after
120 plus consecutive days of active duty, up to $50,000. Example:
If on January 15, 2023, you went on active duty and continuously
remained on active duty at least through May 14, 2023, (120
days) during which you served 40 days in Louisiana and the
remainder outside of Louisiana, income from the 41st day forward
is exempt, up to $50,000, once you have served more than 120
consecutive days. Retain a copy of your official orders, including
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EXEMPTION DESCRIPTION

18E –	 Educational Expenses for Home-Schooled Children – R.S.
47:297.11 provides a deduction for expenses paid for homeschooling your qualified dependent. Expenses paid with amounts
deducted as START K12 Savings Program Contributions (Code
28E) are not eligible for this deduction. The dependent must be
claimed on your 2023 return or must have been claimed on your
2022 return. To calculate the amount of the deduction, use the
2023 Louisiana School Expense Deduction Worksheet on the
back of Schedule E.

6

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

EXEMPTION DESCRIPTION

CODE	

19E – 	Educational Expenses for a Quality Public Education – R.S.
47:297.12 provides a deduction for expenses paid for a quality
education for your qualified dependent’s enrollment in a public
elementary or secondary school. Expenses paid with amounts
deducted as START K12 Savings Program Contributions (Code
28E) are not eligible for this deduction. The dependent must be
claimed on your 2023 return or must have been claimed on your
2022 return. To calculate the amount of the deduction, use the
2023 Louisiana School Expense Deduction Worksheet on the
back of Schedule E.

any income, deductions or other tax items that were included in
the calculation of Louisiana net income on the entity’s Louisiana
Form CIFT-620. The amount that you can exclude is the difference
in Federal AGI calculated on your Federal Form 1040 and the pro
forma Federal Form 1040. If the difference is a loss, the loss must
be added to your Federal AGI on Line 2D. This amount should b