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Louisiana Free Printable  for 2020 Louisiana Resident Income Tax Return

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Resident Income Tax Return
Form IT-540

LOUISIANA FILE ONLINE Fast. Easy. Absolutely Free. revenue.louisiana.gov/fileonline Are you due a refund? If you file this paper return, it will take up to 14 weeks to get your refund check. With Louisiana File Online and direct deposit, you can receive your refund within 45 days. Mark Box: IMPORTANT! IT-540-WEB (Page 1 of 4) 2019 LOUISIANA RESIDENT Name Change Decedent Filing Spouse Decedent You must enter your SSN below in the same order as shown on your federal return. Your legal first name Init. Last name Suffix If joint return, spouse’s name Init. Last name Suffix Your SSN Spouse’s SSN Present home address (number and street including apartment number or rural route) Address Change City, Town, or APO Amended Return State NOL Carryback 2015 Legislation Recovery Area code and daytime telephone number ZIP Your Date of Birth Spouse’s Date of Birth MM D D Y Y Y Y MM D D Y Y Y Y 6 EXEMPTIONS: FILING STATUS: Enter the appropriate number in the filing status box. It must agree with your federal return. Enter a “1” in box if single. 6A X Yourself 65 or older Blind Spouse 65 or older Blind Enter a “2” in box if married filing jointly. 6B Enter a “3” in box if married filing separately. Qualifying Widow(er) Total of 6A & 6B Enter a “4” in box if head of household. If the qualifying person is not your dependent, enter name here. Enter a “5” in box if qualifying widow(er). 6C DEPENDENTS – Enter dependent information below. If you have more than 6 dependents, attach a statement to your return with the required information. Enter the number of dependents claimed on Federal Form 1040 or 1040-SR in the boxes here. First Name Last Name Social Security Number Relationship to you 6C Birth Date (mm/dd/yyyy) IMPORTANT! All four (4) pages of this return MUST be mailed in together along with your W-2s and completed schedules. Please paperclip. Do not staple. 6D TOTAL EXEMPTIONS – Total of 6A, 6B, and 6C 6D FOR OFFICE USE ONLY Field Flag WEB 62015 2019 Form IT-540-WEB (Page 2 of 4) Enter your Social Security Number. If you are not required to file a federal return, indicate wages here. 7 Mark this box and enter zero “0” on Line 13. FEDERAL ADJUSTED GROSS INCOME – If your Federal Adjusted Gross Income is less than zero, enter “0.” From Louisiana Schedule E, attached 7 If you did not itemize your deductions on your federal return, leave Lines 8A, 8B, and 8C blank and go to Line 9. 8A FEDERAL ITEMIZED DEDUCTIONS 8A 8B FEDERAL STANDARD DEDUCTION 8B 8C EXCESS FEDERAL ITEMIZED DEDUCTIONS – Subtract Line 8B from Line 8A. 8C 9 FEDERAL INCOME TAX – See instructions. If your federal income tax has been decreased by the foreign tax credit, see instructions for optional deduction. If your federal income tax has 1 been decreased by a federal disaster credit allowed by the IRS, see Schedule H. 2 9 10 YOUR LOUISIANA TAX TABLE INCOME – Subtract Lines 8C and 9 from Line 7. If less than zero, enter “0.” Use this figure to find your tax in the tax tables. 10 11 YOUR LOUISIANA INCOME TAX – Enter the amount from the tax table that corresponds with your filing status. 11 12 NONREFUNDABLE PRIORITY 1 CREDITS – From Schedule C, Line 9 13 TAX LIABILITY AFTER NONREFUNDABLE PRIORITY 1 CREDITS – Subtract Line 12 from Line 11. If the result is less than zero, or you are not required to file a federal return, enter zero “0.” 14 2019 LOUISIANA REFUNDABLE CHILD CARE CREDIT – Your Federal Adjusted Gross Income must be EQUAL TO OR LESS THAN $25,000 to claim the credit on this line. See the instructions and the Refundable Child Care Credit Worksheet. 14A Enter the qualified expense amount from the Refundable Child Care Credit Worksheet, Line 3. 14B Enter the amount from the Refundable Child Care Credit Worksheet, Line 6. 15 2019 LOUISIANA REFUNDABLE SCHOOL READINESS CREDIT – Your Federal Adjusted Gross Income must be EQUAL TO OR LESS THAN $25,000 to claim the credit on this line. See the Refundable School Readiness Credit Worksheet. 12 13 14 14A 14B 15 5 4 3 2 16 EARNED INCOME CREDIT – See Louisiana Earned Income Credit (LA EIC) Worksheet, Line 3. 16 17 LOUISIANA CITIZENS INSURANCE CREDIT 17 18 OTHER REFUNDABLE PRIORITY 2 CREDITS – From Schedule F, Line 10 19 TOTAL REFUNDABLE PRIORITY 2 CREDITS – Add Lines 14, and 15 through 18. Do not include amounts on Lines 14A, 14B, and 17A. 19 20 TAX LIABILITY AFTER REFUNDABLE PRIORITY 2 CREDITS 20 21 OVERPAYMENT AFTER REFUNDABLE PRIORITY 2 CREDITS 21 22 NONREFUNDABLE PRIORITY 3 CREDITS – From Schedule J, Line 16 22 17A 18 CONTINUE ON NEXT PAGE. Enter the first 4 letters of your last name in these boxes. WEB 62016 2019 Form IT-540-WEB (Page 3 of 4) Enter your Social Security Number. 23 ADJUSTED LOUISIANA INCOME TAX – Subtract Line 22 from Line 20. 24 CONSUMER USE TAX - You must mark one of these boxes. 23 24 No use tax due. PAYMENTS Amount from the Consumer Use Tax Worksheet. 25 TOTAL INCOME TAX AND CONSUMER USE TAX – Add Lines 23 and 24. 25 26 OVERPAYMENT OF REFUNDABLE PRIORITY 2 CREDITS – Enter the amount from Line 21. 26 27 REFUNDABLE PRIORITY 4 CREDITS – From Schedule I, Line 6 27 28 AMOUNT OF LOUISIANA TAX WITHHELD FOR 2019 – Attach Forms W-2 and 1099. 28 29 AMOUNT OF CREDIT CARRIED FORWARD FROM 2018 29 30 AMOUNT OF ESTIMATED PAYMENTS MADE FOR 2019 30 31 AMOUNT PAID WITH EXTENSION REQUEST 31 32 TOTAL REFUNDABLE TAX CREDITS AND PAYMENTS – Add Lines 26 through 31. 32 33 OVERPAYMENT – If Line 32 is greater than Line 25, subtract Line 25 from Line 32. Your overpayment may be reduced by the Underpayment of Estimated Tax Penalty. Otherwise, go to Line 40. 33 34 UNDERPAYMENT PENALTY – See the instructions for Underpayment Penalty and Form R-210R. If you are a farmer, check the box. 34 35 ADJUSTED OVERPAYMENT – If Line 33 is greater than Line 34, subtract Line 34 from Line 33, and enter on Line 35. If Line 34 is greater than Line 33, subtract Line 33 from Line 34, and enter the balance on Line 40. 35 36 TOTAL DONATIONS – From Schedule D, Line 18 36 37 SUBTOTAL – Subtract Line 36 from Line 35. This amount of overpayment is available for credit or refund. 37 38 AMOUNT OF LINE 37 TO BE CREDITED TO 2020 INCOME TAX CREDIT 38 REFUND DUE AMOUNT TO BE REFUNDED – Subtract Line 38 from Line 37. If mailing to LDR, use Address 2 on the next page. 39 39 Enter a “2” in box if you want to receive your refund by paper check. Enter a “3” in box if you want to receive your refund by direct deposit. Complete information below. If information is unreadable, you are filing for the first time, or if you do not make a refund selection, you will receive your refund by paper check. REFUND DIRECT DEPOSIT INFORMATION Type: Checking Savings Routing Number Will this refund be forwarded to a financial institution located outside the United States? Yes No Account Number COMPLETE AND SIGN RETURN ON NEXT PAGE. Enter the first 4 letters of your last name in these boxes. WEB 62017 2019 Form IT-540-WEB (Page 4 of 4) AMOUNTS DUE LOUISIANA Enter your Social Security Number. 40 AMOUNT YOU OWE – If Line 25 is greater than Line 32, subtract Line 32 from Line 25. 40 41 ADDITIONAL DONATION TO THE MILITARY FAMILY ASSISTANCE FUND 41 42 ADDITIONAL DONATION TO THE COASTAL PROTECTION AND RESTORATION FUND 42 43 ADDITIONAL DONATION TO LOUISIANA FOOD BANK ASSOCIATION 43 44 INTEREST – From the Interest Calculation Worksheet, Line 5. 44 45 DELINQUENT FILING PENALTY – From the Delinquent Filing Penalty Calculation Worksheet, Line 7. 45 46 DELINQUENT PAYMENT PENALTY – From Delinquent Payment Penalty Calculation Worksheet, Line 7. 46 47 UNDERPAYMENT PENALTY – See the instructions for Underpayment Penalty and Form R-210R. If you are a farmer, check the box. 47 48 BALANCE DUE LOUISIANA – Add Lines 40 through 47. If mailing to LDR, use address 1 below. For electronic payment options, see instructions. 48 PAY THIS AMOUNT. DO NOT SEND CASH. IMPORTANT ! All four (4) pages of this return MUST be mailed in together along with your W-2s and completed schedules. Please paperclip. Do not staple. Under penalties of perjury, I declare that I have examined this return and accompanying schedules and statements, and to the best of my knowledge and belief, they are true, correct, and complete. Declaration of preparer (other than taxpayer) is based on all information of which preparer has any knowledge. If I made a contribution to the START Savings Program, I consent that my Social Security Number may be given to the Louisiana Office of Student Financial Assistance to properly identify the START Savings Program account holder. If married filing jointly, both Social Security Numbers may be submitted. I understand that by submitting this form I authorize the disbursement of individual income tax refunds through the method as described on Line 39. Your Signature Date (mm/dd/yyyy) Print/Type Preparer’s Name PAID PREPARER USE ONLY Spouse’s Signature (If filing jointly, both must sign.) Preparer’s Signature Date (mm/dd/yyyy) Firm’s Name ➤ Firm’s FEIN ➤ Firm’s Address ➤ Telephone ➤ Enter the first 4 letters of your last name in these boxes. Date (mm/dd/yyyy) Check ■ if Self-employed { Ad d r es s } Individual Income Tax Return Calendar year return due 5/15/2020 1 2 Mail Balance Due Return with Payment TO: Department of Revenue P. O. Box 3550 Baton Rouge, LA 70821-3550 Mail All Other Individual Income Tax Returns TO: Department of Revenue P. O. Box 3440 Baton Rouge, LA 70821-3440 PTIN, FEIN, or LDR Account Number of Paid Preparer For Office Use Only. WEB 62018 ATTACH TO RETURN IF COMPLETED. Enter your Social Security Number. SCHEDULE C – 2019 NONREFUNDABLE PRIORITY 1 CREDITS 1 2 CREDIT FOR TAX LIABILITIES PAID TO OTHER STATES – A copy of the return filed with the other states must be submitted with this schedule. 1A Enter the total of Net Tax Liability Paid to Other States from Form R-10606. 1A 1B Enter the Credit for Taxes Paid to Other States from Form R-10606. 1B CREDIT FOR CERTAIN DISABILITIES - Mark an “X” in the appropriate boxes. Only one credit is allowed per person. See the instructions for definitions of these disabilities. Deaf Loss of Limb Mentally Incapacitated Blind 2A Yourself 2B Spouse 2C * 3 4 Dependent Enter the total number of qualifying 2D individuals. Only one credit is allowed per person. 2D 2E Multiply Line 2D by $72. 2E * List dependent names here.  CREDIT FOR CONTRIBUTIONS TO EDUCATIONAL INSTITUTIONS 3A Enter the value of computer or other technological equipment donated. Attach Form R-3400. 3B Multiply Line 3A by 29 percent. Round to the nearest dollar. 3A 3B CREDIT FOR CERTAIN FEDERAL TAX CREDITS 4A Enter the amount of eligible federal credits. 4A 4B Multiply Line 4A by 7 percent. Enter the result or $18, whichever is less. This credit is limited to $18. 4B Additional Nonrefundable Priority 1 Credits Enter credit description and associated code, along with the dollar amount of credit claimed. See the instructions. Credit Description Credit Code 5 5 6 6 7 7 8 8 9 Amount of Credit Claimed 9 TOTAL NONREFUNDABLE PRIORITY 1 CREDITS – Add Lines 1B, 2E, 3B, 4B, and 5 through 8. Also, enter this amount on Form IT-540, Line 12. Description Code Description Code Description Code Education Credit Act 125 Recovery 099 Bone Marrow 120 Nonviolent Offenders 140 Premium Tax 100 Law Enforcement Education 125 Owner of Newly Constructed Accessible Home Act 125 Recovery 145 Commercial Fishing 105 First Time Drug Offenders 130 Qualified Playgrounds 150 Small Town Health Professionals 115 Bulletproof Vest 135 Debt Issuance 155 File electronically! www.revenue.louisiana.gov/fileonline Description Code Donations of Materials, Equipment, Advisors, Instructors Act 125 Recovery Conversion of Vehicle to Alternative Fuel Other WEB 175 185 199 62019 ATTACH TO RETURN IF COMPLETED. Enter your Social Security Number. SCHEDULE D – 2019 DONATION SCHEDULE 1 1 Adjusted Overpayment – From IT-540, Line 35 2 The Military Family Assistance Fund 2 10 Louisiana Association of United Ways/LA 2-1-1 10 3 Coastal Protection and Restoration Fund 3 11 American Red Cross 11 4 The START Program 4 12 Louisiana National Guard Honor Guard for Military Funerals 12 5 Wildlife Habitat and Natural Heritage Trust Fund 5 13 Louisiana State Troopers Charities, Inc. 13 6 Louisiana Cancer Trust Fund 6 14 Friends of Palmetto State Park 14 7 Louisiana Pet Overpopulation Advisory Council 7 15 Children’s Therapeutic Services at the Emerge Center 15 8 Louisiana Food Bank Association 8 16 Louisiana Horse Rescue Association 16 9 Make-A-Wish Foundation of the Texas Gulf Coast and Louisiana 9 17 Louisiana Coalition Against Domestic Violence 17 18 TOTAL DONATIONS – Add Lines 2 through 17. This amount cannot be more than Line 1. Also, enter this amount on Form IT-540, Line 36. DONATIONS OF LINE 1 DONATIONS OF LINE 1 Individuals who file an individual income tax return and have overpaid their tax may choose to donate all or part of their overpayment shown on Line 35 of Form IT-540 to the organizations or funds listed below. Enter on Lines 2 through 17, the portion of the overpayment you wish to donate. The total on Line 18 cannot exceed the amount of your overpayment on Line 35 of Form IT-540. 18 WEB 62020 ATTACH TO RETURN IF COMPLETED. SCHEDULE E – 2019 ADJUSTMENTS TO INCOME Enter your Social Security Number. FEDERAL ADJUSTED GROSS INCOME – Enter the amount from your Federal Form 1040 or 1040-SR, Line 8b. Check box if amount is less than zero. 1 2A INTEREST AND DIVIDEND INCOME FROM OTHER STATES AND THEIR POLITICAL SUBDIVISIONS 2A 2B RECAPTURE OF START CONTRIBUTIONS 2B 2C ADD BACK OF DONATION TO SCHOOL TUITION ORGANIZATION CREDIT 2C 2D ADD BACK OF PASS – THROUGH ENTITY LOSS 2D TOTAL – Add Lines 1, 2A, 2B, 2C, and 2D. 3 1 3 EXEMPT INCOME – Enter on Lines 4A through 4G the amount of exempted income included in Line 1 above. Enter the description and associated code, along with the dollar amount. See the instructions. Exempt Income Description Code Amount 4A E 4A 4B E 4B 4C E 4C 4D E 4D 4E E 4E 4F E 4F 4G E 4G 4H EXEMPT INCOME BEFORE APPLICABLE FEDERAL TAX – Add Lines 4A through 4G. 4H 4I FEDERAL TAX APPLICABLE TO EXEMPT INCOME – Use Option 1 or Option 2, see instructions. 4I 4J EXEMPT INCOME – Subtract Line 4I from Line 4H. 4J 5A LOUISIANA ADJUSTED GROSS INCOME BEFORE IRC 280C EXPENSE ADJUSTMENT – Subtract Line 4J from Line 3. 5A 5B IRC 280C EXPENSE ADJUSTMENT 5B 5C LOUISIANA ADJUSTED GROSS INCOME – Subtract Line 5B from Line 5A. Also, enter this amount on Form IT-540, Line 7. Mark the box on Form IT-540, Line 7, indicating that Schedule E was used. 5C Description - See instructions. Code Interest and Dividends on U.S. Government Obligations Louisiana State Employees’ Retirement Benefits 01E Taxpayer date retired: _____________________ Spouse date retired _____________________ 02E Louisiana State Teachers’ Retirement Benefits Taxpayer date retired: _____________________ Spouse date retired: _____________________ 03E Federal Retirement Benefits Taxpayer date retired: _____________________ Spouse date retired: _____________________ Other Retirement Benefits – Provide name or statute: _______________________________________________ Taxpayer date retired: _____________________ Spouse date retired: _____________________ 04E 05E Annual Retirement Income Exemption for Taxpayers 65 or over Provide name of pension or annuity: _______________________________________________________________ 06E Description - See instructions. Code Taxable Amount of Social Security Native American Income START Savings Program Contribution Military Pay Exclusion Road Home Recreation Volunteer Volunteer Firefighter Voluntary Retrofit Residential Structure Elementary and Secondary School Tuition Educational Expenses for Home-Schooled Children Educational Expenses for Quality Public Education Capital Gain from Sale of Louisiana Business Employment of Certain Qualified Disabled Individuals S Bank Shareholder Income Exclusion Entity Level Taxes Paid to Other States Pass - Through Entity Exclusion 07E 08E 09E 10E 11E 13E 14E 16E 17E 18E 19E 20E 21E 22E 23E 24E Other, see instructions. 49E Identify: ____________________________________________ File electronically! www.revenue.louisiana.gov/fileonline WEB 62021 ATTACH TO RETURN IF COMPLETED. 2019 Louisiana School Expense Deduction Worksheet Your Name I. II. Your Social Security Number This worksheet should be used to calculate the three School Expense Deductions listed below. Refer to Revenue Information Bulletins 09-019 and 12-008 on LDR’s website for more information. 1. Elementary and Secondary School Tuition – R.S. 47:297.10 provides a deduction for amounts paid during the tax year for tuition and fees required for your dependent child’s enrollment in a nonpublic elementary or secondary school that complies with the criteria set forth in Brumfield v. Dodd and Section 501(c)(3) of the Internal Revenue Code or to any public elementary or secondary laboratory school that is operated by a public college or university. The school can verify that it complies with the criteria. The deduction is equal to the actual amount of tuition and fees paid per dependent, limited to $5,000. The tuition and fees that can be deducted include amounts paid for tuition, fees, uniforms, textbooks and other supplies required by the school. 2. Educational Expenses for Home-Schooled Children – R.S. 47:297.11 provides a deduction for educational expenses paid during the tax year for home-schooling your dependent child. In order to qualify for the deduction, you must be approved by the State Board of Elementary and Secondary Education (BESE) for home-schooling. The deduction is equal to 50 percent of the actual qualified educational expenses paid for the home-schooling per dependent, limited to $5,000. Qualified educational expenses include amounts paid for the purchase of textbooks and curricula necessary for home-schooling. 3. Educational Expenses for a Quality Public Education – R.S. 47:297.12 provides a deduction for the fees or other amounts paid during the tax year for a quality education of a dependent child enrolled in a public elementary or secondary school, including Louisiana Department of Education approved charter schools. The deduction is equal to 50 percent of the amounts paid per dependent, limited to $5,000. The amounts that can be deducted include amounts paid for uniforms, textbooks and other supplies required by the school. On the chart below, list the name of each qualifying dependent and the name of the school the student attends. If the student is home-schooled, enter “home-schooled.” Enter an “X” in the box in column 1 if your dependent qualifies for the Elementary and Secondary School Tuition deduction, column 2 for Educational Expenses for Home-Schooled Children deduction, or column 3 for Quality Public Education deduction. If you have more than six qualifying dependents, attach a statement to your return with the required information. Student Name of Qualifying Dependent Deduction as described above in Section I Name of School 1 2 3 A B C D E F III. Using the letters that correspond to each qualifying dependent listed in Section II, list the amount paid per student for each qualifying expense. For students attending a qualifying school, the expense must be for an item required by the school. Refer to the information in Section I to determine which expenses qualify for the deduction. Retain copies of canceled checks, receipts and other documentation in order to support the amount of qualifying expenses. If you checked column 1 in Section II, skip the 50% calculation below; however, the deduction is still limited to $5,000. Qualifying Expense List the amount paid for each student as listed in Section II. A B C D E F 50% 50% 50% 50% 50% 50% Tuition and Fees School Uniforms Textbooks or Other Instructional Materials Supplies Total (add amounts in each column) If column 2 or 3 in Section II was checked, multiply by: Deduction per Student – Enter the result or $5,000, whichever is less. IV. Total the Deduction per Student in Section III, based on the deduction for which the students qualified as marked in boxes 1, 2, or 3 in Section II. Enter the Elementary and Secondary School Tuition Deduction here and on IT-540, Schedule E, code 17E. $ Enter the Educational Expenses for Home-Schooled Children Deduction here and on IT-540, Schedule E, code 18E. $ Enter the Educational Expenses for a Quality Public Education Deduction here and on IT-540, Schedule E, code 19E. $ WEB 62008 ATTACH TO RETURN IF COMPLETED. Enter your Social Security Number. SCHEDULE F – 2019 REFUNDABLE PRIORITY 2 CREDITS 1 Credit for amounts paid by certain military servicemembers for obtaining Louisiana Hunting and Fishing Licenses. 1A Yourself Date of Birth (MM/DD/YYYY) _________________ Driver’s License number ________________________________ State of issue _______ or State Identification 1B Driver’s License number ________________________________ State of issue _______ or State Identification State of issue _______ Spouse Date of Birth (MM/DD/YYYY) _________________ 1C ________________________________ ________________________________ State of issue _______ Dependents: List dependent names. Dependent name __________________________________________________________________ Date of Birth (MM/DD/YYYY) ________________________ Dependent name __________________________________________________________________ Date of Birth (MM/DD/YYYY) ________________________ Dependent name __________________________________________________________________ Date of Birth (MM/DD/YYYY) ________________________ Dependent name __________________________________________________________________ Date of Birth (MM/DD/YYYY) ________________________ 1D Enter 72 percent of the amount of fees paid by certain military servicemembers for obtaining Louisiana Hunting and Fishing Licenses. See the instructions. 1D Additional Refundable Priority 2 Credits Enter credit description and associated code, along with the dollar amount of credit claimed. See the instructions. Credit Description Credit Code Amount of Credit Claimed 2 F 2 3 F 3 4 F 4 5 F 5 6 F 6 6A School Readiness Child Care Directors and Staff Credit - Facility License Number Transferable, Refundable Priority 2 Credits Enter the State Certification Number from Form R-6135, along with the dollar amount of credit claimed. See the instructions. Credit Description Credit Code 6 2 F Musical and Theatrical Production 6 2 F Musical and Theatrical Production 6 2 F 7. Musical and Theatrical Production Amount of Credit Claimed 7 7A. 8. 8 8A. 9. 9 9A. 10. OTHER REFUNDABLE PRIORITY 2 CREDITS – Add Lines 1D, and 2 through 9. Also, enter this amount on Form IT-540, Line 18. 10 SEE CREDIT CODES ON NEXT PAGE WEB 62022 ATTACH TO RETURN IF COMPLETED. Enter your Social Security Number. SCHEDULE F – 2019 REFUNDABLE PRIORITY 2 CREDITS ...CONTINUED Description Code Description Code Description Code Ad Valorem Offshore Vessels 52F Milk Producers 58F Telephone Company Property 54F Technology Commercialization 59F Prison Industry Enhancement 55F Historic Residential 60F School Readiness Child Care Directors and Staff School Readiness Business – Supported Child Care School Readiness Fees and Grants to Resource and Referral Agencies Mentor-Protégé 57F School Readiness Child Care Provider 65F Retention and Modernization Description Code 66F Conversion of Vehicle to Alternative Fuel Act 125 Recovery 71F 67F Digital Interactive Media & Software 73F 68F Other Refundable Credit 80F 70F *** Schedule G omitted on purpose *** SCHEDULE H – 2019 MODIFIED FEDERAL INCOME TAX DEDUCTION 1 Enter the amount of your federal income tax liability as shown on the Federal Income Tax Deduction Worksheet. 1 2 Enter the amount of federal disaster credits allowed by IRS. See the instructions. 2 3 Add Line 1 and Line 2. Also, enter this amount on Form IT-540, Line 9, and mark box 2 on Line 9 to indicate that your income tax deduction has been increased. 3 SCHEDULE I – 2019 REFUNDABLE PRIORITY 4 CREDITS Enter credit description and associated code, along with the dollar amount of credit claimed. See the instructions. Credit Description Credit Code Amount of Credit Claimed 1 F 1 2 F 2 3 F 3 4 F 4 5 F 5 6 TOTAL REFUNDABLE PRIORITY 4 CREDITS – Add Lines 1 through 5. Also, enter this amount on Form IT-540, Line 27. Description 6 Code Inventory Tax 50F Ad Valorem Natural Gas 51F WEB 62023 ATTACH TO RETURN IF COMPLETED. Enter your Social Security Number. SCHEDULE J – 2019 NONREFUNDABLE PRIORITY 3 CREDITS Nonrefundable Child Care Credits 1 FEDERAL CHILD CARE CREDIT – Enter the amount from your Federal Form 1040 or 1040-SR, Schedule 3, Line 2. This amount will be used to compute your 2019 Louisiana Nonrefundable Child Care Credit. 1 2 2019 LOUISIANA NONREFUNDABLE CHILD CARE CREDIT – Your Federal Adjusted Gross Income must be GREATER THAN $25,000 in order to claim a credit on this line. See the Nonrefundable Child Care Credit Worksheet. 2 3 AMOUNT OF LOUISIANA NONREFUNDABLE CHILD CARE CREDIT CARRIED FORWARD FROM 2014 THROUGH 2018 – See the Nonrefundable Child Care Credit Worksheet. 3 2019 LOUISIANA NONREFUNDABLE SCHOOL READINESS CREDIT – Your Federal Adjusted Gross Income must be GREATER THAN $25,000 in order to claim a credit on this line. See the Nonrefundable School Readiness Credit Worksheet. 4 4 5 5 4 3 2 AMOUNT OF LOUISIANA NONREFUNDABLE SCHOOL READINESS CREDIT CARRIED FORWARD FROM 2014 THROUGH 2018 – See the Nonrefundable School Readiness Credit Worksheet. 5 Additional Nonrefundable Priority 3 Credits Enter credit description and associated code, along with the dollar amount of credit claimed. See the instructions. Credit Description Credit Code 6 Amount of Credit Claimed 6 7 7 8 8 9 9 10 10 11 11 IMPORTANT! Only these codes can be claimed on Lines 6 through 11. Description Code Atchafalaya Trace 200 Organ Donation 202 Household Expense for Physically and Mentally Incapable Persons 204 Previously Unemployed 208 Recycling Credit 210 Description Code Inventory Tax Credit Carried Forward and ITEP Ad Valorem Natural Gas Credit Carried Forward Owner of Accessible and Barrier-free Home Description Description Code Code 218 Neighborhood Assistance 230 Tax Equalization 305 219 Research and Development 231 Manufacturing Establishments 310 221 Cane River Heritage 232 Enterprise Zone 315 QMC Music Job Creation Credit 223 Apprenticeship 236 Other 399 New Jobs Credit 224 Ports of Louisiana Investor 238 240 300 Basic Skills Training 212 Refunds by Utilities 226 Ports of Louisiana Import Export Cargo Donation to School Tuition Organization 213 Eligible Re-entrants 228 Biomed/University Research CONTINUE ON NEXT PAGE. File electronically! www.revenue.louisiana.gov/fileonline WEB 62024 ATTACH TO RETURN IF COMPLETED. Enter your Social Security Number. SCHEDULE J – 2019 NONREFUNDABLE PRIORITY 3 CREDITS ...CONTINUED Transferable, Nonrefundable Priority 3 Credits Enter credit description, associated code, along with the dollar amount of credit claimed and the State Certification Number from Form R-6135. See the instructions. Credit Description Credit Code Amount of Credit Claimed 12 12 12A 13 13 13A 14 14 14A 15 15 15A 16 TOTAL NONREFUNDABLE PRIORITY 3 CREDITS – Add Lines 2 through 15. Also, enter this amount on Form IT-540, Line 22. 16 IMPORTANT! Only these codes can be claimed on Lines 12 through 15. Description Code Description Code Description Description Code Code Motion Picture Investment 251 Digital Interactive Media 254 New Markets 259 Angel Investor 262 Research and Development 252 Capital Company 257 Brownfields Investor 260 Other 299 Historic Structures 253 LCDFI 258 Motion Picture Infrastructure 261 File electronically! www.revenue.louisiana.gov/fileonline WEB 62025 ATTACH THIS WORKSHEET TO YOUR RETURN IF COMPLETED. 2019 Louisiana Refundable Child Care Credit Worksheet (For use with Form IT-540) Your Name Social Security Number Your Federal Adjusted Gross Income must be $25,000 or less in order to complete this form. See the Louisiana Child Care Credit instructions. 1. Care Provider Information Schedule – Complete columns A through E for each person or organization that provided care to your child. You may use Federal Form W-10, supplied by your provider, to obtain the information. If your care provider does not provide a Federal Form W-10, complete those parts of the Care Provider Information Schedule for which you have the information. If your child attended a child care facility that participated in the Quality Start program, you must enter the facility license number from Form R-10614 in column D. You must follow the same rules of “Due Diligence” as the IRS requires if you do not have all of the care provider information. See IRS 2019 Publication 503 for information on “Due Diligence.” If additional lines are required for Lines 1 or 2, attach a schedule. Falsification of any information provided on this form constitutes fraud and can result in criminal penalties. A B Address (number, street, apartment number, city, state, and ZIP) Care provider’s name C Identifying number (SSN or EIN) D Facility license number E Amount paid (See instructions.) .00 .00 .00 .00 .00 2. For each child under age 13, enter their name in column F, their Social Security Number in column G, and the amount of Qualified Expenses you incurred and paid in 2019 in column H. See the definitions in the instructions for information on Qualified Expenses. F Qualifying person’s name First Last G H Qualifying person’s Social Security Number Qualified expenses you incurred and paid in 2019 for the person listed in column (F) .00 .00 .00 .00 .00 3 Add the amounts in column H, Line 2. Do not enter more than $3,000 for one qualifying person or $6,000 for two or more persons. Enter this amount here and on Form IT-540, Line 14A. 3 4 Enter your earned income. See the definitions in the instructions. 4 5 If married filing jointly, enter your spouse’s earned income (if your spouse was a student or was disabled, see IRS Publication 503). All other filing statuses, enter the amount from Line 4. 5 6 Enter the smallest of Lines 3, 4, or 5. Enter this amount on Form IT-540, Line 14B. 6 .00 7 Enter your Federal Adjusted Gross Income from Form IT-540, Line 7, or Schedule E, Line 1, if filed. 7 .00 .00 .00 .00 Enter on Line 8 the decimal amount shown below that applies to the amount on Line 7. 8 9 If Line 7 is: over but not over $0 $15,000 $17,000 $19,000 $21,000 $23,000 $15,000 .35 $17,000 .34 $19,000 .33 $21,000 .32 $23,000 .31 $25,000 .30 Multiply Line 6 by the decimal amount on Line 8. decimal amount 8 X . _______ 9 10 Multiply Line 9 by 50 percent and enter this amount on Line 11. 10 11 Enter this amount on Form IT-540, Line 14. 11 .00 X .50 .00 WEB 62013 ATTACH THIS WORKSHEET TO YOUR RETURN IF COMPLETED. 2019 Louisiana Refundable School Readiness Credit Worksheet (For use with Form IT-540) Your Name Social Security Number R.S. 47:6104 provides a School Readiness Credit in addition to the credit for child care expenses as provided under R.S. 47:297.4. To qualify for this credit, the taxpayer must have Federal Adjusted Gross Income of $25,000 or less and must have incurred child care expenses for a qualified dependent under age six who attended a child care facility that is participating in the Quality Start Rating program administered by the Louisiana Department of Education. The qualifying child care facility must have provided the taxpayer with Form R-10614 which verifies the facility’s name, the facility license number, the LA Revenue Account number, the Quality Star Rating, and the rating award date. You must enter the facility license number in column D on Line 1 of the 2019 Louisiana Refundable Child Care Credit Worksheet to receive this credit. Complete this worksheet only if you claimed a Louisiana Refundable Child Care Credit on Form IT-540, Line 14. 1. Enter the amount of 2019 Louisiana Refundable Child Care Credit found on the Louisiana Refundable Child Care Credit Worksheet, Line 11. . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1 . 00 Using the Quality Star Rating of the child care facility that your qualified dependent attended during 2019, shown on Form R-10614, determine the applicable percentage for the School Readiness Credit from the chart shown below: (A) Quality Rating (B) Percentages for Star Rating Five Star 200% (2.0) Four Star 150% (1.5) Three Star 100% (1.0) Two Star 50% (.50) One Star 0% (.00) 2. Enter the number of your qualified dependents under age six who attended a: Five Star Facility ________ and multiply the number by 2.0 . . . . . . . . . . . (i) __________ . ______ Four Star Facility ________ and multiply the number by 1.5 . . . . . . . . . . . (ii) __________ . ______ Three Star Facility ________ and multiply the number by 1.0 . . . . . . . . . . . (iii) __________ . ______ Two Star Facility ________ and multiply the number by .50 . . . . . . . . . . . (iv) __________ . ______ 3. Add lines (i) through (iv) and enter the result. Be sure to include the decimal. . . . . . . . . . . . . . . . . . . . . . 3 __________ . ______ 4. Multiply Line 1 by the total on Line 3. If the number results in a decimal, round to the nearest dollar and enter the result here and on Form IT-540, Line 15. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4 ______________ . 00 On Form IT-540, Line 15 enter in the boxes designated for 5, 4, 3, or 2 the number of your qualified dependents as shown on Line 2 above for the associated star rated facility. 2019 Louisiana Earned Income Credit Worksheet R.S. 47:297.8 allows a refundable credit for resident individuals who claimed and received a Federal Earned Income Credit (EIC). The Federal EIC is available for certain individuals who work, have a valid Social Security Number, and have a qualifying child, or are between ages 25 and 64. These individuals cannot be a qualifying child or dependent of another person. Complete only if you claimed a Federal Earned Income Credit (EIC) 1. Federal Earned Income Credit – Enter the amount from Federal Form 1040 or 1040-SR, Line 18a. . . . . . . . . . . . . . . . . 1 2. Multiply Line 1 above by 5 percent, round to the nearest dollar, and enter the result on Line 3. . . . . . . . . . . . . . . . . . . . 2 . 00 X .05 3. Enter this amount on Form IT-540, Line 16. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3 WEB . 00 62014
Extracted from PDF file 2019-louisiana-form-it-540.pdf, last modified November 2008

More about the Louisiana Form IT-540 Individual Income Tax Tax Return TY 2019

This form package includes the Louisiana Resident Income Tax Return and associated schedules.

We last updated the Resident Income Tax Return in February 2020, so this is the latest version of Form IT-540, fully updated for tax year 2019. You can download or print current or past-year PDFs of Form IT-540 directly from TaxFormFinder. You can print other Louisiana tax forms here.


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Related Louisiana Individual Income Tax Forms:

TaxFormFinder has an additional 34 Louisiana income tax forms that you may need, plus all federal income tax forms. These related forms may also be needed with the Louisiana Form IT-540.

Form Code Form Name
Form IT-540B Nonresident Income Tax Return
Form IT-540 Tax Table Louisiana Tax Table

Download all LA tax forms View all 35 Louisiana Income Tax Forms


Form Sources:

Louisiana usually releases forms for the current tax year between January and April. We last updated Louisiana Form IT-540 from the Department of Revenue in February 2020.

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Form IT-540 is a Louisiana Individual Income Tax form. Like the Federal Form 1040, states each provide a core tax return form on which most high-level income and tax calculations are performed. While some taxpayers with simple returns can complete their entire tax return on this single form, in most cases various other additional schedules and forms must be completed, depending on the taxpayer's individual situation, to create a complete income tax return package.

About the Individual Income Tax

The IRS and most states collect a personal income tax, which is paid throughout the year via tax withholding or estimated income tax payments.

Most taxpayers are required to file a yearly income tax return in April to both the Internal Revenue Service and their state's revenue department, which will result in either a tax refund of excess withheld income or a tax payment if the withholding does not cover the taxpayer's entire liability. Every taxpayer's situation is different - please consult a CPA or licensed tax preparer to ensure that you are filing the correct tax forms!

Historical Past-Year Versions of Louisiana Form IT-540

We have a total of nine past-year versions of Form IT-540 in the TaxFormFinder archives, including for the previous tax year. Download past year versions of this tax form as PDFs here:



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