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Louisiana Free Printable  for 2019 Louisiana Nonresident Income Tax Return

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Nonresident Income Tax Return
Form IT-540B

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: Name Change Decedent Filing Spouse Decedent IT-540B WEB (Page 1 of 4) 2018 LOUISIANA NONRESIDENT AND PART-YEAR RESIDENT IMPORTANT! You must enter your SSN below in the same order as shown on your federal return. Your legal first name Init. Last name Suffix If joint return, spouse’s name Init. Last name Suffix Your SSN Spouse’s SSN Present home address (number and street including apartment number or rural route) Address Change City, Town, or APO Amended Return NOL Carryback MSRA 2015 Legislation Recovery State Nonresident Return Your Date of Birth Area code and daytime telephone number ZIP Spouse’s Date of Birth Part-Year Return FILING STATUS: Enter the appropriate number in the filing status box. It must agree with your federal return. 6 EXEMPTIONS: 6A Enter a “1” in box if single. 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. 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 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 61965 2018 Form IT-540B WEB (Page 2 of 4) Enter your Social Security Number. If you are not required to file a federal return, indicate wages here. Mark this box and enter zero “0” on Line 14. 7 FEDERAL ADJUSTED GROSS INCOME – Enter the amount of your Federal Adjusted Gross Income from the NPR worksheet, Federal column, Line 12. 7 8 LOUISIANA ADJUSTED GROSS INCOME – Enter the amount of your Louisiana Adjusted Gross Income from the NPR worksheet, Louisiana column, Line 35. 8 9 RATIO OF LOUISIANA ADJUSTED GROSS INCOME TO FEDERAL ADJUSTED GROSS INCOME – Divide Line 8 by Line 7. Carry out to two decimal places in the percentage. DO NOT ROUND UP. The percentage cannot exceed 100%. 9 REFUNDABLE TAX CREDITS If you did not itemize your deductions on your federal return, leave Lines 10A, 10B, and 10C blank and go to Line 10D. 10A FEDERAL ITEMIZED DEDUCTIONS 10A 10B FEDERAL STANDARD DEDUCTION 10B 10C EXCESS FEDERAL ITEMIZED DEDUCTIONS – Subtract Line 10B from Line 10A. 10C 10D 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 been decreased by a federal disaster credit allowed by the IRS, see Schedule H-NR. 10E TOTAL DEDUCTIONS – Add Lines 10C and 10D. 10F ALLOWABLE DEDUCTIONS – Multiply Line 10E by the percentage on Line 9. Round to the nearest dollar. 1 2 10D 10E 10F 11 11 LOUISIANA NET INCOME – Subtract Line 10F from Line 8. If less than zero, enter zero “0.” 12 YOUR LOUISIANA INCOME TAX – See the Tax Computation Worksheet to calculate the amount of your Louisiana income tax. 13 NONREFUNDABLE PRIORITY 1 CREDITS – From Schedule C-NR, Line 8 13 14 TAX LIABILITY AFTER NONREFUNDABLE PRIORITY 1 CREDITS – Subtract Line 13 from Line 12. If the result is less than zero, or you are not required to file a federal return, enter zero “0.” 14 15 2018 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 instructions, page 12 and Refundable Care Credit Worksheet, page 15. 15 12 15A Enter the qualified expense amount from the Refundable Child Care Credit Worksheet, Line 3. 15A 15B Enter the amount from the Refundable Child Care Credit Worksheet, Line 6. 15B 16 2018 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 Refundable School Readiness Credit Worksheet, page 16. 16 5 4 3 2 17 17 LOUISIANA CITIZENS INSURANCE CREDIT See instructions, page 2. 18 OTHER REFUNDABLE PRIORITY 2 CREDITS – From Schedule F-NR, Line 10 18 19 TOTAL REFUNDABLE PRIORITY 2 CREDITS – Add Lines 15, and 16 through 18. Do not include amounts on Lines 15A, 15B, and 17A. 19 20 TAX LIABILITY AFTER REFUNDABLE PRIORITY 2 CREDITS – See instructions, page 2. 20 21 OVERPAYMENT AFTER REFUNDABLE PRIORITY 2 CREDITS – See instructions, page 2. Enter the first 4 letters of your last name in these boxes. 17A 21 CONTINUE ON NEXT PAGE WEB 61966 2018 Form IT-540B WEB (Page 3 of 4) PAYMENTS Enter your Social Security Number. 22 NONREFUNDABLE PRIORITY 3 CREDITS – From Schedule J-NR, Line 16 22 23 ADJUSTED LOUISIANA INCOME TAX – Subtract Line 22 from Line 20. 23 24A CONSUMER USE TAX for purchases before July 1, 2018 No use tax due. 24A 24B CONSUMER USE TAX for purchases on or after July 1, 2018 Amount from the Consumer Use Tax Worksheet. 24B 25 25 TOTAL INCOME TAX AND CONSUMER USE TAX – Add Lines 23, 24A, and 24B. 26 OVERPAYMENT OF REFUNDABLE PRIORITY 2 CREDITS – Enter the amount from Line 21. 27 REFUNDABLE PRIORITY 4 CREDITS – From Schedule I-NR, Line 6 28 AMOUNT OF LOUISIANA TAX WITHHELD FOR 2018 – Attach Forms W-2 and 1099. 28 29 AMOUNT OF CREDIT CARRIED FORWARD FROM 2017 29 30 AMOUNT PAID ON YOUR BEHALF BY A COMPOSITE PARTNERSHIP FILING Enter name of partnership. 30 31 AMOUNT OF ESTIMATED PAYMENTS MADE FOR 2018 31 32 AMOUNT PAID WITH EXTENSION REQUEST 32 33 TOTAL REFUNDABLE TAX CREDITS AND PAYMENTS – Add Lines 26 through 32. 33 34 OVERPAYMENT – If Line 33 is greater than Line 25, subtract Line 25 from Line 33. Your overpayment may be reduced by Underpayment of Estimated Tax Penalty. Otherwise, go to Line 41. 34 35 UNDERPAYMENT PENALTY – See instructions for Underpayment Penalty, page 11, and Form R-210NR. If you are a farmer, check the box. 35 36 ADJUSTED OVERPAYMENT – If Line 34 is greater than Line 35, subtract Line 35 from Line 34, and enter on Line 36. If Line 35 is greater than Line 34, subtract Line 34 from Line 35, and enter the balance on Line 41. 36 37 TOTAL DONATIONS – From Schedule D-NR, Line 21 37 38 SUBTOTAL – Subtract Line 37 from Line 36. This amount of overpayment is available for credit or refund. 38 39 AMOUNT OF LINE 38 TO BE CREDITED TO 2019 INCOME TAX 26 27 CREDIT 39 REFUND DUE AMOUNT TO BE REFUNDED – Subtract Line 39 from Line 38. If mailing to LDR, use Address 2 on the next page. 40 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. 40 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 Enter the first 4 letters of your last name in these boxes. COMPLETE AND SIGN RETURN ON NEXT PAGE WEB 61967 2018 Form IT-540B WEB(Page 4 of 4) AMOUNTS DUE LOUISIANA Enter your Social Security Number. 41 AMOUNT YOU OWE – If Line 25 is greater than Line 33, subtract Line 33 from Line 25. 41 42 ADDITIONAL DONATION TO THE MILITARY FAMILY ASSISTANCE FUND 42 43 ADDITIONAL DONATION TO THE COASTAL PROTECTION AND RESTORATION FUND 43 44 ADDITIONAL DONATION TO LOUISIANA FOOD BANK ASSOCIATION 44 45 INTEREST – From the Interest Calculation Worksheet, page 11, Line 5. 45 46 DELINQUENT FILING PENALTY – From the Delinquent Filing Penalty Calculation Worksheet, page 11, Line 7. 46 47 DELINQUENT PAYMENT PENALTY – From Delinquent Payment Penalty Calculation Worksheet, page 11, Line 7. 47 48 UNDERPAYMENT PENALTY – See instructions for Underpayment Penalty, page 11, and Form R-210NR. If you are a farmer, check the box. 48 49 BALANCE DUE LOUISIANA – Add Lines 41 through 48. If mailing to LDR, use address 1 below. For electronic payment options, see inside cover. 49 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 40. Your Signature Date (mm/dd/yyyy) Print/Type Preparer’s Name PAID PREPARER USE ONLY Spouse’s Signature (If filing jointly, both must sign.) Preparer’s Signature Date (mm/dd/yyyy) Firm’s Name ➤ Firm’s FEIN ➤ Firm’s Address ➤ Telephone ➤ Enter the first 4 letters of your last name in these boxes. Date (mm/dd/yyyy) Check ■ if Self-employed { Ad dr e s s} Individual Income Tax Return Calendar year return due 5/15/2019 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 61968 ATTACH TO RETURN IF COMPLETED. Enter your Social Security Number. 2018 Nonresident and Part-Year Resident (NPR) Worksheet Additions See instructions for completing the NPR worksheet beginning on page 3. 1 Wages, salaries, tips, etc. 2 Taxable interest 3 Dividends 4 Business income (or loss) and farm income (or loss) 5 Gains (or losses) 6 IRA distributions, pensions and annuities 7 Rental real estate, royalties, partnerships, S corporations, trusts, etc. 8 Social Security benefits 9 Other income 10 Total Income – Add the income amounts on Lines 1 – 9 for each column. 11 Total Adjustments to Income 12 Adjusted Gross Income – Subtract Line 11 from Line 10 for each column. Enter the amount in the Federal column on Form IT-540B, Line 7. The amount shown in the Federal column should agree with Federal Form 1040, Line 7. 13 Interest and dividend income from other states and their political subdivisions 14 Recapture of START contributions 15 Add back of donation to student tuition organization credit 16 Total - Add Lines 12 through 15. 17 Interest and Dividends on U.S. Government Obligations 18 Subtractions from Income 19 Federal Louisiana Louisiana State Employees’ Retirement Benefits – Taxpayer date retired: ____________________ Spouse date retired: ____________________ Louisiana State Teachers’ Retirement Benefits – Taxpayer date retired: ____________________ Spouse date retired: ___________________ 20 Federal Retirement Benefits – Date retired: Taxpayer ____________ Spouse: _____________ 21 Other Retirement Benefits – Date retired: Taxpayer _____________ Spouse: _____________ Provide name or statute: _______________________________________________________________ 22 Annual Retirement Income Exemption for Taxpayers 65 or over – Provide name of pension or annuity: ___________________________________________________ 23 Native American Income 24 START Savings Program Contribution 25 Military Pay Exclusion 26 Road Home 27 Recreation Volunteer or Volunteer Firefighter 28 Voluntary Retrofit Residential Structure 29 IRC 280C Expense Adjustment 30 Elementary and Secondary School Tuition, Educational Expenses for Home-Schooled Children, Educational Expenses for Quality Public Education 31 Capital Gain from Sale of Louisiana Business 32 Entity Level Taxes Paid to Other States 33 Other Exempt Income Identify: ____________________________________________________________________________ 34 Total Exempt Income – Add Lines 17 through 33. 35 LOUISIANA ADJUSTED GROSS INCOME. Subtract Line 34 from Line 16. Also, enter this amount on Form IT-540B, Line 8. WEB 61969 ATTACH TO RETURN IF COMPLETED. 2018 Louisiana School Expense Deduction Worksheet Your Name I. II. Your Social Security Number This worksheet should be used to calculate the three School Expense Deductions listed below. These deductions may only be taken for school expenses paid in Louisiana during the time a person was a Louisiana resident. Refer to Revenue Information Bulletin 12-008 and 09-019 on LDR’s website for more information. 1. Elementary and Secondary School Tuition – R.S. 47:297.10 provides a deduction for amounts paid during the tax year for tuition and fees required for your dependent child’s enrollment in a nonpublic elementary or secondary school that complies with the criteria set forth in Brumfield v. Dodd and Section 501(c)(3) of the Internal Revenue Code or to any public elementary or secondary laboratory school that is operated by a public college or university. The school can verify that it complies with the criteria. The deduction is equal to the actual amount of tuition and fees paid per dependent, limited to $5,000. The tuition and fees that can be deducted include amounts paid for tuition, fees, uniforms, textbooks and other supplies required by the school. 2. Educational Expenses for Home-Schooled Children – R.S. 47:297.11 provides a deduction for educational expenses paid during the tax year for home-schooling your dependent child. In order to qualify for the deduction, you must be approved by the State Board of Elementary and Secondary Education (BESE) for home-schooling. The deduction is equal to 50 percent of the actual qualified educational expenses paid for the home-schooling per dependent, limited to $5,000. Qualified educational expenses include amounts paid for the purchase of textbooks and curricula necessary for home-schooling. 3. Educational Expenses for a Quality Public Education – R.S. 47:297.12 provides a deduction for the fees or other amounts paid during the tax year for a quality education of a dependent child enrolled in a public elementary or secondary school, including Louisiana Department of Education approved charter schools. The deduction is equal to 50 percent of the amounts paid per dependent, limited to $5,000. The amounts that can be deducted include amounts paid for uniforms, textbooks and other supplies required by the school. On the chart below, list the name of each qualifying dependent and the name of the school the student attends. If the student is home-schooled, enter “home-schooled.” Enter an “X” in the box in column 1 if your dependent qualifies for the Elementary and Secondary School Tuition deduction, column 2 for Educational Expenses for Home-Schooled Children deduction, or column 3 for Quality Public Education deduction. If you have more than six qualifying dependents, attach a statement to your return with the required information. Student Name of Qualifying Dependent Deduction as described above in Section I Name of School 1 2 3 A B C D E F III. Using the letters that correspond to each qualifying dependent listed in Section II, list the amount paid per student for each qualifying expense. For students attending a qualifying school, the expense must be for an item required by the school. Refer to the information in Section I to determine which expenses qualify for the deduction. Retain copies of cancelled checks, receipts and other documentation in order to support the amount of qualifying expenses. If you checked column 1 in Section II, skip the 50% calculation below; however, the deduction is still limited to $5,000. Qualifying Expense A List the amount paid for each student as listed in Section II. B C D E F Tuition and Fees School Uniforms Textbooks or Other Instructional Materials Supplies Total (add amounts in each column) If column 2 or 3 in Section II was checked, multiply by: 50% 50% 50% 50% 50% 50% Deduction per Student – Enter the result or $5,000, whichever is less. IV. Total the Deduction per Student in Section III, based on the deduction for which the students qualified as marked in boxes 1, 2, or 3 in Section II. Enter the total Elementary and Secondary School Tuition Deduction. $ Enter the total Educational Expenses for Home-Schooled Children Deduction. $ Enter the total Educational Expenses for a Quality Public Education Deduction. $ Enter the total deduction here and on the Nonresident and Part-year Resident (NPR) Worksheet, Line 30. $ WEB 61956 ATTACH TO RETURN IF COMPLETED. Enter your Social Security Number. SCHEDULE C-NR – 2018 NONREFUNDABLE PRIORITY 1 CREDITS 1 CREDIT FOR CERTAIN DISABILITIES - Mark an “X” in the appropriate boxes. Only one credit is allowed per person. See instructions on page 5 for definitions of these disabilities. Deaf 2 3 Loss of Limb 1A Yourself 1B Spouse 1C Dependent * List dependent names here.  Mentally Incapacitated Blind 1D Enter the total number of qualifying individuals. Only one credit is allowed per person. 1D 1E Multiply Line 1D by $72. 1E * CREDIT FOR CONTRIBUTIONS TO EDUCATIONAL INSTITUTIONS 2A Enter the value of computer or other technological equipment donated. Attach Form R-3400. 2A 2B Multiply Line 2A by 29 percent. Round to the nearest dollar. 2B CREDIT FOR CERTAIN FEDERAL TAX CREDITS 3A Enter the amount of eligible federal credits. 3B Multiply Line 3A by 7 percent. Enter the result or $18, whichever is less. This credit is limited to $18. 3A 3B Additional Nonrefundable Priority 1 Credits Enter credit description and associated code, along with the dollar amount of credit claimed. See instructions on page 6. Credit Description Credit Code Amount of Credit Claimed 4 4 5 5 6 6 7 7 8 TOTAL NONREFUNDABLE PRIORITY 1 CREDITS – Add Lines 1E, 2B, 3B, and 4 through 7. Also, enter this amount on Form IT-540B, Line 13. Description Education Credit Act 125 Recovery Premium Tax Code 099 100 Description Small Town Health Professionals Bone Marrow Code 115 Description Bulletproof Vest 8 Code 135 120 Nonviolent Offenders 140 145 150 Commercial Fishing 105 Law Enforcement Education 125 Owner of Newly Constructed Accessible Home Act 125 Recovery Family Responsibility 110 First Time Drug Offenders 130 Qualified Playgrounds Description Code Debt Issuance 155 Donations of Materials, Equipment, Advisors, Instructors Act 125 Recovery Conversion of Vehicle to Alternative Fuel Other WEB 175 185 199 61970 ATTACH TO RETURN IF COMPLETED. Enter your Social Security Number. SCHEDULE D-NR – 2018 DONATION SCHEDULE 1 1 Adjusted Overpayment- From IT-540B, Line 36 2 The Military Family Assistance Fund 2 12 Louisiana National Guard Honor Guard for Military Funerals 12 3 Coastal Protection and Restoration Fund 3 13 Louisiana State Troopers Charities, Inc. 13 4 The START Program 4 14 Friends of Palmetto State Park 14 5 Wildlife Habitat and Natural Heritage Trust Fund 5 15 The American Rose Society 15 6 Louisiana Cancer Trust Fund 6 16 The Extra Mile 16 17 Louisiana Naval War Memorial Commission; U.S.S. KIDD 17 18 Children’s Therapeutic Services at the Emerge Center 18 19 Louisiana Horse Rescue Association 19 20 Louisiana Coalition Against Domestic Violence 20 7 8 9 Louisiana Pet Overpopulation Advisory Council Louisiana Food Bank Association Make-A-Wish Foundation of the Texas Gulf Coast and Louisiana 7 8 9 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 36 of Form IT-540B to the organizations or funds listed below. Enter on Lines 2 through 20, the portion of the overpayment you wish to donate. The total on Line 21 cannot exceed the amount of your overpayment on Line 36 of Form IT-540B. 10 Louisiana Association of United Ways/LA 2-1-1 10 11 American Red Cross 11 21 TOTAL DONATIONS – Add Lines 2 through 20. This amount cannot be more than Line 1. Also, enter this amount on Form IT-540B, Line 37. 21 WEB 61971 ATTACH TO RETURN IF COMPLETED. Enter your Social Security Number. SCHEDULE F-NR – 2018 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 _______ 1B Spouse Date of Birth (MM/DD/YYYY) _________________ or State Identification ________________________________ Driver’s License number ________________________________ State of issue _______ State of issue _______ or State Identification State of issue _______ 1C ________________________________ 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 instructions, page 7. 1D Additional Refundable Priority 2 Credits Enter credit description and associated code, along with the dollar amount of credit claimed. See instructions on page 7. Credit Description Credit Code Amount of Credit Claimed 2 2 3 3 4 4 5 5 6 6 Transferable, Refundable Priority 2 Credits Enter the State Certification Number from Form R-6135, along with the dollar amount of credit claimed. See instructions on page 7. Credit Description Credit Code Amount of Credit Claimed 6 2 F 7 Musical and Theatrical Production 6 2 F 8 Musical and Theatrical Production 6 2 F 7. Musical and Theatrical Production 7A. 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-540B, Line 18. 10 SEE CREDIT CODES ON NEXT PAGE WEB 61972 ATTACH TO RETURN IF COMPLETED. Enter your Social Security Number. SCHEDULE F-NR – 2018 REFUNDABLE PRIORITY 2 CREDITS ...CONTINUED Description Ad Valorem Offshore Vessels Code Description 52F Milk Producers Code Description Code 58F School Readiness Child Care Directors and Staff Description Code 66F Conversion of Vehicle to Alternative Fuel Act 125 Recovery 71F 67F Digital Interactive Media & Software 73F Other Refundable Credit 80F Telephone Company Property 54F Technology Commercialization 59F School Readiness Business – Supported Child Care Prison Industry Enhancement 55F Historic Residential 60F School Readiness Fees and Grants to Resource and Referral Agencies 68F Mentor-Protégé 57F School Readiness Child Care Provider 65F Retention and Modernization 70F *** Schedule G – NR omitted on purpose *** SCHEDULE H-NR – 2018 MODIFIED FEDERAL INCOME TAX DEDUCTION 1 Enter the amount of your federal income tax liability as shown on the Federal Income Tax Deduction Worksheet, page 1. 1 2 Enter the amount of federal disaster credits allowed by IRS. See instructions on page 9. 2 3 Add Line 1 and Line 2. Also, enter this amount on Form IT-540B, Line 10D, and mark box 2 on Line 10D to indicate that your income tax deduction has been increased. 3 SCHEDULE I-NR – 2018 REFUNDABLE PRIORITY 4 CREDITS Enter credit description and associated code, along with the dollar amount of credit claimed. See instructions on page 8. Credit Description Credit Code Amount of Credit Claimed 1 1 2 2 3 3 4 4 5 5 6 TOTAL REFUNDABLE PRIORITY 4 CREDITS – Add Lines 1 through 5. Also, enter this amount on Form IT-540B, Line 27. 6 Description Code Inventory Tax 50F Ad Valorem Natural Gas 51F WEB 61973 ATTACH TO RETURN IF COMPLETED. Enter your Social Security Number. SCHEDULE J-NR – 2018 NONREFUNDABLE PRIORITY 3 CREDITS Nonrefundable Child Care Credits 1 FEDERAL CHILD CARE CREDIT – Enter the amount from your Federal Form 1040, Schedule 3, Line 49. This amount will be used to compute your 2018 Louisiana Nonrefundable Child Care Credit. 1 2 2018 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 Nonrefundable Child Care Credit Worksheet. 2 3 AMOUNT OF LOUISIANA NONREFUNDABLE CHILD CARE CREDIT CARRIED FORWARD FROM 2013 THROUGH 2017 – See Nonrefundable Child Care Credit Worksheet. 3 2018 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 Nonrefundable School Readiness Credit Worksheet. 4 4 5 5 4 3 2 AMOUNT OF LOUISIANA NONREFUNDABLE SCHOOL READINESS CREDIT CARRIED FORWARD FROM 2013 THROUGH 2017 – See 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 instructions on page 9. 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 Description Code Description 200 Donation to School Tuition Organization 213 Eligible Re-entrants Organ Donation 202 Inventory Tax Credit Carried Forward and ITEP 218 Household Expense for Physically and Mentally Incapable Persons 204 Ad Valorem Natural Gas Credit Carried Forward Previously Unemployed 208 Recycling Credit Basic Skills Training Atchafalaya Trace Description Code Code 228 Ports of Louisiana Import Export Cargo 240 Neighborhood Assistance 230 Biomed/University Research 300 219 Research and Development 231 Tax Equalization 305 Owner of Accessible and Barrier-free Home 221 Cane River Heritage 232 Manufacturing Establishments 310 210 New Jobs Credit 224 Apprenticeship 236 Enterprise Zone 315 212 Refunds by Utilities 226 Ports of Louisiana Investor 238 Other 399 CONTINUE ON NEXT PAGE. WEB 61974 ATTACH TO RETURN IF COMPLETED. Enter your Social Security Number. SCHEDULE J-NR – 2018 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 instructions on page 9. Credit Description Credit Code Amount of Credit Claimed 12 12 12A 13 13 13A 14 14 14A 15 15 15A 16 TOTAL NONREFUNDABLE PRIORITY 3 CREDITS – Add Lines 2 through 15. Also, enter this amount on Form IT-540B, Line 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 WEB 61975 ATTACH THIS WORKSHEET TO YOUR IF COMPLETED. 2018 Louisiana Refundable Child Care Credit Worksheet (For use with Form IT-540B) Your Name Social Security Number Your Federal Adjusted Gross Income must be $25,000 or less and your child care expenses must have been incurred in Louisiana in order to complete this form. See instructions on page 12. 1. Care Provider Information Schedule – Complete columns A through E for each person or organization that provided the care to your child. You may use Federal Form W-10, supplied by your provider, to obtain the information. If your care provider does not provide a Federal Form W-10, complete those parts of the Care Provider Information Schedule for which you have the information. If your child attended a child care facility that participated in the Quality Start program, you must enter the facility license number from Form R-10614 in column D. You must follow the same rules of “Due Diligence” as the IRS requires if you do not have all of the care provider information. See IRS 2018 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. The Child Care Credit may only be taken for child care expenses incurred in Louisiana during the time a person was a Louisiana resident. A B Address (number, street, apartment number, city, state, and ZIP) Care provider’s name C Identifying number (SSN or EIN) D Facility license number E Amount paid (See instructions.) .00 .00 .00 .00 .00 2. For each child under age 13, enter their name in column F, their Social Security Number in column G, and the amount of Qualified Expenses you incurred and paid in 2018 in column H. See the definitions on page 12 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 2018 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-540B, Line 15A. 3 4 Enter your earned income. See the definitions on page 12. 4 5 If married filing jointly, enter your spouse’s earned income (If your spouse was a student or was disabled, see IRS Publication 503.) All other filing statuses, enter the amount from Line 4. 5 6 Enter the smallest of Lines 3, 4, or 5. Also, enter this amount on Form IT-540B, Line 15B. 6 7 Enter your Federal Adjusted Gross Income from Form IT-540B, Line 7, or Nonresident Part-year Resident Worksheet, Federal column, Line 12, if filed. 7 .00 .00 .00 .00 .00 Enter on Line 8 the decimal amount shown below that applies to the amount on Line 7. 8 9 If Line 7 is: over but not over $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-540B, Line 15. 11 .00 X .50 .00 WEB 61963 ATTACH THIS WORKSHEET TO YOUR RETURN IF COMPLETED. 2018 Louisiana Refundable School Readiness Credit Worksheet (For use with Form IT-540B) Your Name Social Security Number R.S. 47:6104 provides a School Readiness Credit in addition to the credit for child care expenses as provided under R.S. 47:297.4. To qualify for this credit, the taxpayer must have Federal Adjusted Gross Income of $25,000 or less and must have incurred child care expenses for a qualified dependent under age six who attended a child care facility that is participating in the Quality Start Rating program administered by the Louisiana Department of Education. The qualifying child care facility must have provided the taxpayer with Form R-10614 which verifies the facility’s name, the facility license number, the LA Revenue Account number, the Quality Star Rating, and the rating award date. You must enter the facility license number in column D on Line 1 of the 2018 Louisiana Refundable Child Care Credit Worksheet. Complete this worksheet only if you claimed a Louisiana Refundable Child Care Credit on Form IT 540B, Line 15. 1. Enter the amount of 2018 Louisiana Refundable Child Care Credit found on the Louisiana Refundable Child Care Credit Worksheet, page 15, Line 11. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1 . 00 Using the Quality Star Rating of the child care facility that your qualified dependent attended during 2018, shown on Form R-10614, determine the applicable percentage for the School Readiness Credit from the chart shown below: (A) Quality Rating (B) Percentages for Star Rating Five Star 200% (2.0) Four Star 150% (1.5) Three Star 100% (1.0) Two Star 50% (.50) One Star 0% (.00) 2. Enter the number of your qualified dependents under age six who attended a: Five Star Facility ________ and multiply the number by 2.0. . . . . . . . . . . . . . . . . (i) __________ . ______ Four Star Facility ________ and multiply the number by 1.5. . . . . . . . . . . . . . . . . (ii) __________ . ______ Three Star Facility ________ and multiply the number by 1.0. . . . . . . . . . . . . . . . . (iii) __________ . ______ Two Star Facility ________ and multiply the number by .50 . . . . . . . . . . . . . . . . (iv) __________ . ______ 3. Add lines (i) through (iv) and enter the result. Be sure to include the decimal. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3 __________ . ______ 4. Multiply Line 1 by the total on Line 3. If the number results in a decimal, round to the nearest dollar and enter the result here and on Form IT-540B, Line 16. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4 ______________ . 00 On Form IT-540B, Line 16 enter in the boxes designated for 5, 4, 3, or 2 the number of your qualified dependents as shown on Line 2 above for the associated star rated facility. WEB 61964
Extracted from PDF file 2018-louisiana-form-it-540b.pdf, last modified October 2013

More about the Louisiana Form IT-540B Individual Income Tax Nonresident TY 2018

This packet includes the nonresident income tax return for Louisiana as well as all associated schedules and forms.

We last updated the Nonresident Income Tax Return in January 2019, so this is the latest version of Form IT-540B, fully updated for tax year 2018. You can download or print current or past-year PDFs of Form IT-540B directly from TaxFormFinder. You can print other Louisiana tax forms here.

Other Louisiana Individual Income Tax Forms:

TaxFormFinder has an additional 34 Louisiana income tax forms that you may need, plus all federal income tax forms.

Form Code Form Name
Form IT-540 Resident Income Tax Return
Form IT-540B Nonresident Income Tax Return
Form IT-540 Tax Table Louisiana Tax Table
Form 540-ES Louisiana Estimated Tax Declaration Voucher For Individuals
R-1300 Employee Withholding Exemption Certificate (L-4)

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-540B from the Department of Revenue in January 2019.

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Form IT-540B is a Louisiana Individual Income Tax form. Many states have separate versions of their tax returns for nonresidents or part-year residents - that is, people who earn taxable income in that state live in a different state, or who live in the state for only a portion of the year. These nonresident returns allow taxpayers to specify which which income is subject to the state's taxes, and which is not.

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-540B

We have a total of eight past-year versions of Form IT-540B 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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