Louisiana Resident Income Tax Return Instructions

Resident Income Tax Return Instructions
IT540i WEB(2025)
WHAT’S NEW FOR LOUISIANA 2025 INDIVIDUAL INCOME TAX?
ITIN check box – New check box was added on the face of the tax
return for taxpayers with an individual taxpayer identification number for
identification purposes.
Exemptions – previously Lines 6A, 6B, 6D, 6E, 6F – Act 11 of the
2024 Third Extraordinary Legislative Session repealed the exemption
for additional $1,000 deduction for persons 65 and older, blind and
dependents. These lines were removed from the tax form.
Age Designation – Line 6A – Line 6A is designated for taxpayers who
are 65 or older.
Dependents – Line 6C – The number of dependents that can be entered
increased from six to eight. If taxpayers have more than eight dependents,
attach a statement to the return with the required information.
Louisiana Standard Deduction – Line 8 – Act 11 of the 2024 Third
Extraordinary Legislative Session increased the standard deduction.
Taxpayers are allowed a standard deduction to determine their tax
liability. The amount of the deduction is $12,500 for individuals filing
single and married filing separate; $25,000 for individuals filing married
filing joint, qualifying surviving spouse and head of household.
Your Louisiana Income Tax – Line 11 – Act 11 of the 2024 Third
Extraordinary Legislative Session changed the income tax rate to a flat
tax rate of 3%.
SCHEDULE C – NONREFUNDABLE PRIORITY 1 CREDITS
Bone Marrow – Code 120 – The code is no longer available on the
return because Act 11 of the 2024 Third Extraordinary Legislative
Session repealed this exemption effective December 31, 2024.
Donations to Eligible Maternal Wellness Center – Code 190 – La.
R.S. 47:6113 provides a nonrefundable credit equal to 50 percent of the
donation made to an eligible maternal wellness center during the taxable
year. The credit must be claimed in the tax period in which the donation is
made and may not exceed 50 percent of the taxpayer’s income tax liability.
For more information on this credit, see Revenue Information Bulletin
25-014 posted on LDR’s website. Form R-90156, Receipt for Donations to
Eligible Maternal Wellness Center Credit, must be attached to the return.
SCHEDULE D – DONATION SCHEDULE
The following donations were removed:
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Louisiana State Troopers Charities, Inc
Louisiana Coalition Against Domestic Violence, Inc
University of New Orleans Foundation
Southeastern Louisiana University Foundation
Holden’s Hope
Louisiana Pet Overpopulation

SCHEDULE E – ADJUSTMENTS TO INCOME
Add back of federal depreciation previously accelerated via state
bonus – Line 2E – La. R.S. 47:297.25 allows businesses to elect a
bonus depreciation deduction, also known as full expensing, for qualified
property placed in service during the tax year. This election permits you
to deduct 100% of the cost of qualified property on your Louisiana return
in the year the property is placed in service.
For each taxable year following the year you claim this deduction, you
are required to add back to your Federal AGI the amount of federal
depreciation claimed on the same property because the property was
fully expensed on your Louisiana return in the initial year. See Revenue
Information Bulletin 25-012 for additional information.
Annual Retirement Income Exemption for Taxpayers 65 or older –
Code 6E – The annual retirement exemption for individuals age 65 and
older has increased from $6,000 to $12,000.
IRC 280C Expense – Code 25E – The code is no longer available on
the return because Act 11 of the 2024 Third Extraordinary Legislative
Session repealed this exemption effective December 31, 2024.
Louisiana Fortify Homes Program Grants – Code 31E – La. R.S.
47:293(9)(a)(xxvii) provides an exclusion of grants received from the
Louisiana Fortify Homes Program pursuant to La. R.S. 22:1483.1. See
Revenue Information Bulletin 25-020.

Bonus Depreciation – Code 32E – La. R.S. 47:297.25 allows businesses
to elect a bonus depreciation deduction, also known as full expensing,
for qualified property placed in service during the tax year. This election
permits you to deduct 100% of the cost of qualified property on your
Louisiana return in the year the property is placed in service. Use
this code to report the bonus depreciation amount that exceeds the
depreciation claimed on your federal return. For this deduction, “qualified
property” and “qualified improvement property” have the same meanings
as those defined by Sections 168(k) and 168(e)(6) of the Internal
Revenue Code, respectively, as in effect on January 1, 2024. The term
“research and experimental expenditures” is defined as in Section 174
of the Internal Revenue Code, effective as of January 1, 2024. For more
information, see Revenue Information Bulletin 25-012. Form R-90158,
Bonus Depreciation Schedule, must 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 2024 can be found at https://
revenue.louisiana.gov/individuals/general-resources/school-readinesscredit/. 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. (La. R.S. 47:6106)
Prison Industry Enhancement – Code 55F – The code is no longer
available on the return because Act 11 of the 2024 Third Extraordinary
Legislative Session repealed this exemption effective December 31, 2024.
SCHEDULE J – NONREFUNDABLE PRIORITY 3 CREDITS
Child Care Credit Carried Forward From 2020 through 2024 – 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 2025 tax year,
credits from 2020 through 2024 can be applied on Line 3. Any remaining
child care credit from 2019 cannot be applied to the 2025 tax liability.
(La. R.S. 47:297.4)
School Readiness Credit Carried Forward From 2020 through 2024
– 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 2025
tax year, credits from 2020 through 2024 can be applied on Line 5. Any
remaining child care credit from 2019 cannot be applied to the 2025 tax
liability. (La. R.S. 47:6104)
Owner of Accessible and Barrier-free Home – Code 221 – This credit
is no longer available because the time to carry forward unused credits
has ended.
New Jobs Credit – Code 224 – This credit is no longer available
because the time to carry forward unused credits has ended.
Eligible Re-entrants – Code 228 – This credit is no longer available
because the time to carry forward unused credits has ended.
Apprenticeship (2007) – Code 236 – This credit is no longer available
because the time to carry forward unused credits has ended.
Louisiana Fortified Roof – Code 466 – La. R.S. 47:6028 provides a
credit for Louisiana resident taxpayers who install a fortified roof, as
certified by the Insurance Institute for Business and Home Safety, on
their primary residence. The credit is equal to the full amount of qualified
expenses, up to $10,000 per residence for owner-occupied homes with a
homestead exemption. See Revenue Information Bulletin 25-020.
VISIT THESE LDR WEBSITES:
•	 https://revenue.louisiana.gov/tax-forms/ for forms and instructions
•	 https://revenue.louisiana.gov/individuals/general-resources/individualincome-tax/ for tax information
•	 https://latap.revenue.louisiana.gov/_/ for free filing and payment options

General Information for Filing Your 2025 Louisiana Resident Individual Income Tax Return

!

• Use black ink only.
• Free internet filing is available for most Louisiana taxpayers at https://latap.revenue.louisiana.gov/_/

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 2025.
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, claiming a 2025 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 2025, 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 2.
4.	 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.
See Revenue Information Bulletin 24-015 for more information.
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.
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. 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 who participate in athletic events within
Louisiana to file all tax returns electronically. Nonresident professional athletes
must electronically file Form IT-540B and Schedules NRPA-1 and NRPA-2.
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, 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.

www. reve nu e.lo uisian a. gov	

FORMS
Forms and instructions are on the Louisiana Department of Revenue
(“LDR”) website, https://revenue.louisiana.gov/tax-forms/. Submit
comments, questions, suggestions to LDR about forms or instructions at
[email protected].
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, 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 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 2025 calendar year return is due on or before May 15, 2026.
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 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 https://
latap.revenue.louisiana.gov/_/.
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 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 16, 2026.
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, 2026. 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.
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 https://latap.revenue.louisiana.gov/_/. 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.

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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 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 2025 is due on or before May 15, 2026.
See the instructions for Line 23B for more information.

Instructions for Preparing Your 2025 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:

Line 6A – Age Designation – Mark an “X” in the appropriate boxes, if you
or your spouse are age 65 or older.
Line 6B – Enter the names of the dependents claimed on your federal
return. Complete the required information. If you have more than eight
dependents, attach a statement to your return with the required information.
In the box on Line 6B, 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.

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 11b. If your Federal AGI is less than zero, enter “0.”

3.	 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
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).

If you have any exempt income or deductions other than what is reported
on Lines 8 and 9D, 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.

5.	 To avoid any delay in processing, use this form for 2025 only.

Line 8 – If your filing status is 1 or 3, enter $12,500; 2, 4, or 5, enter $25,000.

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

Lines 9A through 9D – If you did not itemize your deductions on your
federal return, skip Lines 9A through 9D and go to Line 10.

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.

Line 9A – 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 9B – 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.

NAME, ADDRESS, AND SOCIAL SECURITY NUMBER – Enter your
legal name, address, daytime telephone number, social security number,
and date of birth on your return. Mark the box next to SSN to indicate the
number entered is an individual taxpayer identification number (ITIN). 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.

Line 9C – If you itemized your deductions on your federal return and
your filing status is 1 or 3, enter $15,750; 2 or 5, enter $31,500; 4, enter
$23,625.
Line 9D – Subtract Line 9C from Line 9B. If less than zero, enter zero “0.”
Line 10 – Subtract Lines 8 and 9D from Line 7. If less than zero, enter
zero “0.”
Line 11 – Multiply Line 10 by .03. Round to the nearest dollar.

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 it can be submitted by accessing your account at https://latap.
revenue.louisiana.gov/_/. 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 12 – Enter the amount of the Nonrefundable Priority 1 Credits from
Form IT-540, Schedule C, Line 6.
Line 13 – Subtract Line 12 from Line 11. 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 14 – Enter the amount of your Louisiana Refundable Child Care
Credit from the 2025 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.

NOTE: If you are not required to file a federal return but had Louisiana
income tax withheld in 2025, complete Lines 1 through 6B. In the
appro­priate boxes above Line 7, enter the total amount of wages and
income and mark the box to the right. Skip to Line 13, 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 14A – Enter the amount from the 2025 Louisiana Refundable Child
Care Credit Worksheet, Line 3.
Line 14B – Enter the amount from the 2025 Louisiana Refundable Child
Care Credit Worksheet, Line 6.

Lines 1 through 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.
www. reve nu e.lo uisian a. gov	

Line 15 – Enter the amount of your 2025 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 15, enter the number of your qualified dependents who
attended the associated star rated facility or facilities.

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Instructions for Preparing Your 2025 Louisiana Resident Income Tax Return ...Continued
Line 16 – 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 La. 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 total amount of estimated payments you made for
the 2025 tax year.
Line 30 – Enter the amount of extension payment you made for the 2025
tax year.
Line 31 – Add Lines 25 through 30.

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

Line 32 – Overpayment – If Line 31 is greater than Line 24, subtract Line
24 from Line 31. Your overpayment may be reduced by the Underpayment
of Estimated Tax Penalty. If Line 31 is equal to Line 24, enter a zero “0”
on Lines 32 through 39 and go to Line 40. If Line 31 is less than Line 24,
enter a zero “0” on Lines 32 through 38 and go to Line 39.

Line 18 – Add Lines 14 and 15 through 17. Do not include amounts on
Lines 14A and 14B.
Line 19 – If Line 13 is greater than Line 18, subtract Line 18 from Line
13. 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 33 – See instructions for Underpayment Penalty on page 14.
Line 34 – If Line 32 is greater than Line 33, subtract Line 33 from Line
32 and enter the balance on Line 34. If Line 33 is greater than Line 32,
enter zero “0” on Lines 34 through 38, subtract Line 32 from Line 33, and
enter the balance on Line 39.

Line 20 – If Line 18 is greater than Line 13, subtract Line 13 from Line 18.
Line 21 – 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 19.

Line 35 – You may donate all or part of your overpayment (Line 34) to
various organizations or funds listed on Schedule D, Lines 2 through
13. Enter the amount from Schedule D, Line 14. This amount cannot be
greater than Line 34.

Line 22 – Subtract Line 21 from Line 19. If less than zero, enter zero “0.”
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 36 – Subtract Line 35 from Line 34. This amount of overpayment is
available for credit or refund.

Line 23A – During 2025, if you purchased goods or digital products 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 2025 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 37 – Enter the amount of available overpayment shown on Line 36
that you wish to credit to 2026.
Line 38 – Subtract Line 37 from Line 36. 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 23B – During 2025 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 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 39 – If Line 24 is greater than Line 31, subtract Line 31 from Line 24.
If you entered an amount from Line 34 as the result of an underpayment
penalty exceeding an overpayment, complete Lines 40 through 42, enter
zero “0” on Lines 43 through 45, and go to Line 46.

Line 25 – Enter the amount from Line 20, if applicable.

Lines 40 through 42 – You may make an additional donation to the
funds listed on Lines 40 through 42. 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 26 – Enter the amount of the Refundable Priority 4 Credits from
Form IT-540, Schedule I, Line 6.

Line 43 – Interest is charged on all tax amounts not paid by the due date.
Enter the amount from the Interest Calculation Worksheet, Line 5.

Line 27 – Enter the amount of Louisiana income tax withheld in 2025.
You must attach copies of all W-2 and 1099 forms that indicate tax was
withheld.

Line 44 – If you fail to file your tax return by the extended due date on or
before November 16, 2026, 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 24 – Add Lines 22, 23A, and 23B.

Line 28 – Enter the amount of any credit carried forward from 2024. This
amount is shown on your 2024 Form IT-540, Line 36, or IT-540B, Line 38.

Consumer Use Tax Worksheet
Under La. R.S. 47:302(K), LDR is required to collect an 9 percent tax on out-of-state purchases subject to use tax. This 9 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 (9 percent) ............. 	

X .09

2. Total use tax due ................. $	.00	
☛ Enter here and on Form IT-540, Line 23A.
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Instructions for Preparing Your 2025 Louisiana Resident Income Tax Return ...Continued
Line 45 – If you fail to pay the tax due by the due date on or before
May 15, 2026, for calendar year filers, you may be charged a delinquent
payment penalty. Enter the amount from the Delinquent Payment Penalty
Calculation Worksheet, Line 7.

Name Boxes – Enter the first four 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. Also, enter your email address in the
space provided, if applicable.

Line 46 – See the instructions for Underpayment Penalty on page 14.
Line 47 – Add Lines 39 through 46. You may make an electronic payment
at https://latap.revenue.louisiana.gov/_/. 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.

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.

You can also pay your taxes by credit card over the internet or
by telephone. Visit https://revenue.louisiana.gov/file-pay-online/ more
information.

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

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 https://revenue.louisiana.gov/tax-policy/ under Policy Documents.

to pay Louisiana income tax at the entity level, any credits earned by
the entity for 2025 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 (La. 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.

for the other state and your Schedule K-1 must be attached to the return.
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, 2025, 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 on other schedules.

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 taxable income attributable to the other state to which net
income taxes were paid, and the denominator of which is total Louisiana
taxable 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
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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 12.

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

CREDIT DESCRIPTION

CODE	

100 – 	 Premium Tax – La. 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
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.

150 –	 Qualified Playgrounds – La. 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.

190 –	 Donations to Eligible Maternal Wellness Center – La. R.S.
47:6113 provides a nonrefundable credit equal to 50 percent of
the donation made to an eligible maternal wellness center during
the taxable year. The credit must be claimed in the tax period
in which the donation is made and may not exceed 50 percent
of the taxpayer’s income tax liability. For more information on
this credit, see Revenue Information Bulletin 25-014 posted on
LDR’s website. Form R-90156, Receipt for Donations to Eligible
Maternal Wellness Center Credit, must be attached to the return.

155 – 	 Debt Issuance – La. R.S. 47:6017 provides a credit for 72 percent

199 – 	 Other – Reserved for future credits

Instructions for Donations, Schedule D
Line 1 – Enter the amount of adjusted overpayment from Form IT-540,
Line 34.

Line 7 – 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 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 8 – 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 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 9 – You may donate all or part of your adjusted overpayment to
the American Red Cross. For more information, visit www.redcross.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 10 – 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 11 – 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 12 – 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 13 – 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 6 – You may donate all or part of your adjusted overpayment to the
Louisiana Cancer Advisory Board for the purpose of combating cancer
and research into a cure for the disease.

Line 14 – Add Lines 2 through 13. This amount cannot be more than Line
1. Also, enter this amount on Form IT-540, Line 35.

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 11b. 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.

Line 2B – Enter any previously exempted Louisiana Student Tuition
Assistance and Revenue Trust (START) contributions that were refunded
to you during 2025 by the Louisiana Office of Student Financial
Assistance.
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 2025 by the Louisiana Office of Student
Financial Assistance.

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:

Line 2D – 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 passthrough 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 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.

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

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 CIT-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. 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.
Line 2E – La. R.S. 47:297.25 allows businesses to elect a bonus
depreciation deduction, also known as full expensing, for qualified
property placed in service during the tax year. This election permits
you to deduct 100% of the cost of qualified property on your Louisiana
return in the year the property is placed in service. For each taxable
year following the year you claim this deduction, you are required to add
back to your Federal AGI the amount of federal depreciation claimed
on the same property because the property was fully expensed on your
Louisiana return in the initial year. See Revenue Information Bulletin
25-012 for additional information. Form R-90158, Bonus Depreciation
Schedule, must be attached to your return.

06E –	 Annual Retirement Income Exemption for Taxpayers 65
Years of Age or Older – Up to $12,000 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 $12,000 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 Line 1 through 2E. 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.

	

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 below.

	

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 below.

NOTE: Use only the codes referenced in the table on Schedule E.
The codes listed here are not interchangeable with other codes
listed on other schedules.
Example:
Exemption Description	
START Savings Program 	

Code 	

0 9 E

CODE	

Amount

7 0 0

.

Worksheet for Code 06E

00

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 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.
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.
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.

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.

Taxpayer

Spouse

a.

b.

________

________

________

________

________

________

4.	Maximum exemption for individuals 65 or
older

$12,000

$12,000

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

________

________

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.

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.
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CREDIT DESCRIPTION

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 https://revenue.
louisiana.gov/tax-education-and-faqs/faqs/individual-incometax/. 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. You must attach a copy of your
1099-R(s) to your return.

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
1040-SR, Line 6b.

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

EXEMPTION DESCRIPTION

CODE	

08E –	 Native American Income – LAC 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.

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

09E –	 START Savings Program Contributions – La. 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 – 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 2025 return
or must have been claimed on your 2024 return. To calculate
the amount of the deduction, use the 2025 Louisiana School
Expense Deduction Worksheet.

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, 2025, you
went on active duty and continuously remained on active duty
at least through May 14, 2025, (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 2025 return. If filing electronically, bring a copy of
your orders including endorsements to your tax preparer.

18E –	 Educational Expenses for Home-Schooled Children – 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 2025 return or must have been claimed on your
2024 return. To calculate the amount of the deduction, use the
2025 Louisiana School Expense Deduction Worksheet.
19E – 	Educational Expenses for a Quality Public Education – 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 2025 return or must have been claimed on your
2024 return. To calculate the amount of the deduction, use the
2025 Louisiana School Expense Deduction Worksheet.

11E –	 Road Home – La. 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.

20E –	 Capital Gain from Sale of Louisiana Business – La. R.S.
47:293(9)(a)(xvii) provides 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. This deduction is limited to those with
installment and perfected sales prior to January 1, 2025. 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 amount on Schedule E, Line 1. 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.

13E –	 Recreation Volunteer – La. 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.
14E –	 Volunteer Firefighter – La. 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
www. reve nu e.lo uisian a. gov	

EXEMPTION DESCRIPTION

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CREDIT DESCRIPTION

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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 this state. Form R-10605, Application for Deduction for
Employment of Certain Qualified Disabled Individuals, must be
attached to your return.

Assistance and Revenue Trust K-12 (START K12) account
holders with a filing status of single, married filing separately,
head of household, and qualifying surviving spouse can exempt
up to $1,200 per beneficiary from Louisiana taxable income.
Account holders with a filing status of married filing jointly
can exempt up to $2,400 per beneficiary from Louisiana
taxable income. See Revenue Information Bulletin 22-016 on
LDR’s website. Amounts deducted that are used to pay costs
associated with a student’s enrollment in a school or homeschooled are not eligible for t