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Louisiana Nonresident Income Tax Return
Extracted from PDF file 2024-louisiana-form-it-540b.pdf, last modified October 2013Nonresident Income Tax Return
Manage your tax accounts online for FREE! Fast. Easy. Secure. File On LaTAP • Sign up for free • Faster and easier than a paper return • Stay up-to-date on tax rates • Receive immediate confirmation for all transactions https://latap.revenue.louisiana.gov Why you should use LaTAP • 24/7 account access • Automatic calculations reduce errors • Make ACH debit payments with no convenience fee • Option to schedule payments • Returns process within 24-48 hours • IT’S FREE Ready to sign up for LaTAP? Visit LaTap.Revenue.Louisiana.Gov to get started. Mark Box: Name Change Decedent Filing Spouse Decedent Address Change Amended Return IT-540B WEB-BC (Page 1 of 4) 2024 LOUISIANA NONRESIDENT AND PART-YEAR RESIDENT Your legal first name Init. Last name Suffix If joint return, spouse’s name Init. Last name Suffix IMPORTANT! You must enter your SSN below in the same order as shown on your federal return. Your SSN Spouse’s SSN Present home address (number and street or rural route) Unit Type City, Town, or APO Unit Number State ZIP Area code and daytime telephone number Foreign Nation, if not United States (Do not abbreviate.) NOL MSRA Nonresident Return Your Date of Birth Part-Year Return Spouse’s Date of Birth FILING STATUS: Enter the appropriate number in the filing status box. It must agree with your federal return. Decedent’s Date of Death Spouse’s Date of Death 6 EXEMPTIONS: Enter a “1” in box if single. 6A Enter a “2” in box if married filing jointly. 6B Enter a “3” in box if married filing separately. X Yourself 65 or older Blind Spouse 65 or older Blind 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 surviving spouse. If the qualifying person is not your dependent, enter name here. 6C DEPENDENTS – Enter dependent information below. If you have more than six 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 62565 2024 Form IT-540B WEB-BC (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, Line 20. 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, skip Lines 10A through 10D, enter a zero "0" on Line 10E, and go to Line 11. 10A FEDERAL ITEMIZED DEDUCTIONS 10A 10B FEDERAL ITEMIZED DEDUCTION FOR MEDICAL AND DENTAL EXPENSES 10B 10C FEDERAL STANDARD DEDUCTION 10C 10D EXCESS FEDERAL ITEMIZED DEDUCTIONS – Subtract Line 10C from Line 10B. 10D 10E ALLOWABLE DEDUCTIONS – Multiply Line 10D by the percentage on Line 9. Round to the nearest dollar. 10E 11 LOUISIANA NET INCOME – Subtract Line 10E from Line 8. If less than zero, enter zero “0.” 11 12 YOUR LOUISIANA INCOME TAX – See the Tax Computation Worksheet to calculate the amount of your Louisiana income tax. 12 13 NONREFUNDABLE PRIORITY 1 CREDITS – From Schedule C-NR, Line 5 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 2024 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 Care Credit Worksheet. 15 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 2024 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. 5 Star 4 Star 3 Star 2 Star 16 17 OTHER REFUNDABLE PRIORITY 2 CREDITS – From Schedule F-NR, Line 9 17 18 TOTAL REFUNDABLE PRIORITY 2 CREDITS – Add Lines 15, 16, and 17. Do not include amounts on Lines 15A and 15B. 18 19 TAX LIABILITY AFTER REFUNDABLE PRIORITY 2 CREDITS 19 20 OVERPAYMENT AFTER REFUNDABLE PRIORITY 2 CREDITS 20 21 NONREFUNDABLE PRIORITY 3 CREDITS – From Schedule J-NR, Line 16 21 Enter the first 4 letters of your last name in these boxes. CONTINUE ON NEXT PAGE. WEB 62566 2024 Form IT-540B WEB-BC (Page 3 of 4) Enter your Social Security Number. 22 22 ADJUSTED LOUISIANA INCOME TAX – Subtract Line 21 from Line 19. No use tax due 23A 23A CONSUMER USE TAX Amount from the Consumer Use Tax Worksheet No usage fee due 23B 23B ELECTRIC AND HYBRID VEHICLE ROAD USAGE FEE REFUND DUE PAYMENTS Amount from Form R-19000A 24 TOTAL INCOME TAX, CONSUMER USE TAX, AND ELECTRIC AND HYBRID VEHICLE ROAD USAGE FEE – Add Lines 22, 23A, and 23B. 24 25 OVERPAYMENT OF REFUNDABLE PRIORITY 2 CREDITS – Enter the amount from Line 20. 25 26 REFUNDABLE PRIORITY 4 CREDITS – From Schedule I-NR, Line 6 26 27 AMOUNT OF LOUISIANA TAX WITHHELD FOR 2024 – Attach Forms W-2 and 1099. 27 28 AMOUNT OF CREDIT CARRIED FORWARD FROM 2023 28 29 AMOUNT PAID ON YOUR BEHALF BY A COMPOSITE PARTNERSHIP FILING Enter name of partnership. 29 30 AMOUNT OF ESTIMATED PAYMENTS MADE FOR 2024 30 31 AMOUNT OF EXTENSION PAYMENT 31 32 TOTAL REFUNDABLE TAX CREDITS AND PAYMENTS – Add Lines 25 through 31. 32 33 OVERPAYMENT – If Line 32 is greater than Line 24, subtract Line 24 from Line 32. Your overpayment may be reduced by Underpayment of Estimated Tax Penalty. Otherwise, go to Line 40. 33 34 UNDERPAYMENT PENALTY – See the instructions for Underpayment Penalty and Form R-210NR. 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-NR, Line 20 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 2025 INCOME TAX CREDIT 38 AMOUNT TO BE REFUNDED – Subtract Line 38 from Line 37. If mailing to LDR, use Address 2 on the next page. 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 39 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 62567 2024 Form IT-540B WEB-BC (Page 4 of 4) AMOUNTS DUE LOUISIANA Enter your Social Security Number. 40 AMOUNT YOU OWE – If Line 24 is greater than Line 32, subtract Line 32 from Line 24. 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 3 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-210NR. 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 the 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 a 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) Spouse’s Signature (If filing jointly, both must sign.) Date (mm/dd/yyyy) Email Address Print/Type Preparer’s Name PAID PREPARER USE ONLY 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. Check ■ if Self-employed { A dd r e ss } Individual Income Tax Return Calendar Year Return Due 5/15/2025 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 62568 ATTACH TO RETURN IF COMPLETED. Enter your Social Security Number. 2024 Nonresident and Part-Year Resident (NPR) Worksheet Additions Federal See instructions for completing the NPR worksheet. 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 - Enter the amount of Louisiana NOL utilized.___________________________ 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 or 1040-SR, Line 11. 13 Interest and dividend income from other states and their political subdivisions 14 Recapture of START contributions 15 Recapture of START K12 contributions 16 Add back of pass-through entity loss 17 Total - Add Lines 12 through 16. Louisiana EXEMPT INCOME - Enter on Lines 18A through 18F the amount of any exempt income included on Line 12 in the Louisiana column. Enter the description and associated code, along with the dollar amount. See instructions. Subtractions Exempt Income Description Code 18A E 18B E 18C E 18D E 18E E 18F E 19 Total Exempt Income – Add Lines 18A through 18F. 20 LOUISIANA ADJUSTED GROSS INCOME. Subtract Line 19 from Line 17. Also, enter this amount on Form IT-540B, Line 8. Description - See instructions. Code Interest and Dividends on U.S. Government Obligations Louisiana State Employees’ Retirement Benefits Taxpayer date retired: M M Y Y Y Y Spouse date retired: 01E M M Y Y Y Y 02E Spouse date retired: M M Y Y Y Y 03E Spouse date retired: M M Y Y Y Y 04E Louisiana State Teachers’ Retirement Benefits Taxpayer date retired: M M Y Y Y Y Federal Retirement Benefits Taxpayer date retired: M M Y Y Y Y Other Retirement Benefits – Provide name or statute: _______________________________________________ M M Y Y Y Y 05E Provide name of pension or annuity: _______________________________________________________________ 06E Taxpayer date retired: M M Y Y Y Y Spouse date retired: Annual Retirement Income Exemption for Taxpayers 65 or over Amount Description - See instructions. Code 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 IRC 280C Expense COVID-19 Relief Benefits START K12 Savings Program Contributions Digital Nomads Other, see instructions. Identify: _______________________ WEB 08E 09E 10E 11E 13E 14E 16E 17E 18E 19E 20E 21E 22E 23E 24E 25E 27E 28E 29E 49E 62569 ATTACH TO RETURN IF COMPLETED. 2024 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 24-007 on LDR’s website for more information. Expenses paid with amounts deducted as START K12 Savings Program Contributions are not eligible for this deduction. 1. Elementary and Secondary School Tuition – La. 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 $6,000. 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 – La. 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 $6,000. 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 – La. 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 $6,000. 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 $6,000. 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 $6,000, 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 here and on the NPR Worksheet, code 17E. $ Enter the total Educational Expenses for Home-Schooled Children Deduction here and on the NPR Worksheet, code 18E. $ Enter the total Educational Expenses for a Quality Public Education Deduction here and on the NPR Worksheet, code 19E. $ WEB 62576 ATTACH TO RETURN IF COMPLETED. Enter your Social Security Number. SCHEDULE C-NR – 2024 NONREFUNDABLE PRIORITY 1 CREDITS Enter credit description and associated code, along with the dollar amount of credit claimed. See instructions. Credit Description Credit Code Amount of Credit Claimed 1 1 2 2 3 3 4 4 5 TOTAL NONREFUNDABLE PRIORITY 1 CREDITS – Add Lines 1 through 4. Also, enter this amount on Form IT-540B, Line 13. Description Code Description Code Premium Tax 100 Qualified Playgrounds 150 Bone Marrow 120 Debt Issuance 155 Description Other 5 Code 199 WEB 62570 ATTACH TO RETURN IF COMPLETED. Enter your Social Security Number. SCHEDULE D-NR – 2024 DONATION SCHEDULE 1 Adjusted Overpayment- From IT-540B, Line 35 1 2 The Military Family Assistance Fund 2 11 Louisiana National Guard Honor Guard for Military Funerals 11 3 Coastal Protection and Restoration Fund 3 12 Louisiana State Troopers Charities, Inc. 12 4 The START Program 4 13 Louisiana Coalition Against Domestic Violence 13 5 Wildlife Habitat and Natural Heritage Trust Fund 5 14 Dreams Come True, Inc. 14 6 Louisiana Cancer Advisory Board 6 15 Sexual Trauma Awareness and Response (STAR) 15 7 Louisiana Pet Overpopulation Advisory Council 7 16 Maddie's Footprints 16 8 Louisiana Food Bank Association 8 17 University of New Orleans Foundation 17 9 Make-A-Wish Foundation of the Texas Gulf Coast and Louisiana 9 18 Southeastern Louisiana University Foundation 18 10 American Red Cross 10 19 Holden's Hope 19 20 TOTAL DONATIONS – Add Lines 2 through 19. This amount cannot be more than Line 1. Also, enter this amount on Form IT-540B, 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-540B to the organizations or funds listed below. Enter on Lines 2 through 19, the portion of the overpayment you wish to donate. The total on Line 20 cannot exceed the amount of your overpayment on Line 35 of Form IT-540B. 20 WEB 62571 ATTACH TO RETURN IF COMPLETED. Enter your Social Security Number. SCHEDULE F-NR – 2024 REFUNDABLE PRIORITY 2 CREDITS Enter credit description and associated code, along with the dollar amount of credit claimed. See instructions. Credit Description Credit Code Amount of Credit Claimed 1 1 2 2 3 3 4 4 5 5 5A Louisiana 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 instructions. Credit Description Credit Code Amount of Credit Claimed 6 2 F 6 Musical and Theatrical Production 6 2 F 7 Musical and Theatrical Production 6 2 F 6. Musical and Theatrical Production 6A. 7. 7A. 8. 8 8A. 9. OTHER REFUNDABLE PRIORITY 2 CREDITS – Add Lines 1 through 8. Also, enter this amount on Form IT-540B, Line 17. Description Code Description Code Description 9 Code Description Code Ad Valorem Offshore Vessels 52F Technology Commercialization 59F School Readiness Fees and Grants to Resource and Referral Agencies Telephone Company Property 54F School Readiness Child Care Provider 65F Retention and Modernization 70F Adoption of Unrelated Infant 78F Prison Industry Enhancement 55F School Readiness Child Care Directors and Staff 66F Digital Interactive Media & Software 73F Restaurant Recycling of Oyster Shells 79F Milk Producers 58F School Readiness Business – Supported Child Care 67F Stillborn Child 76F Other Refundable Credit 80F 68F Funeral and Burial Expense for a Pregnancy-Related Death 77F WEB 62572 ATTACH TO RETURN IF COMPLETED. Enter your Social Security Number. SCHEDULE I-NR – 2024 REFUNDABLE PRIORITY 4 CREDITS Enter credit description and associated code, along with the dollar amount of credit claimed. See instructions. 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 26. Description 6 Code Inventory Tax 50F Ad Valorem Natural Gas 51F WEB 62573 ATTACH TO RETURN IF COMPLETED. Enter your Social Security Number. SCHEDULE J-NR – 2024 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 2024 Louisiana Nonrefundable Child Care Credit. 1 2 2024 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 2019 THROUGH 2023 – See the Nonrefundable Child Care Credit Worksheet. 3 2024 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 5 5 Star 4 Star 3 Star 4 2 Star AMOUNT OF LOUISIANA NONREFUNDABLE SCHOOL READINESS CREDIT CARRIED FORWARD FROM 2019 THROUGH 2023 – 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 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 Description Code Code Description Description Code Code Organ Donation 202 Other 399 LA Import 460 Ad Valorem Natural Gas Credit Carried Forward Owner of Accessible and Barrier-Free Home 221 Refunds by Utilities 412 LA Work Opportunity 461 Atchafalaya Trace 504 New Jobs Credit 224 Donation to School Tuition Organization 424 Youth Jobs 462 Cane River Heritage 506 Eligible Re-Entrants 228 QMC Music Job Creation Credit 454 Apprenticeship (2022) 463 Ports of Louisiana Investor 508 Apprenticeship (2007) 236 Neighborhood Assistance 457 Donation to Qualified Foster Care Charitable Organization 464 Enterprise Zone 510 Tax Equalization 305 Research and Development 458 Firearm Safety Devices 465 Recycling Credit 550 Manufacturing Establishments 310 Ports of Louisiana Import Export Cargo 459 Inventory Tax Credit Carried Forward and ITEP 500 Other 599 502 CONTINUE ON NEXT PAGE. WEB 62574 ATTACH TO RETURN IF COMPLETED. Enter your Social Security Number. SCHEDULE J-NR – 2024 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. 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 21. 16 IMPORTANT! Only these codes can be claimed on Lines 12 through 15. Description Code Description Code Description Code Motion Picture Investment 251 Capital Company 257 Angel Investor 262 Research and Development 252 LCDFI 258 Other 299 Historic Structures 253 Motion Picture Infrastructure 261 WEB 62575 ATTACH THIS WORKSHEET TO YOUR RETURN IF COMPLETED. 2024 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 the instructions. 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, Louisiana School Readiness Tax Credit, 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 2024 Publication 503 for information on “Due Diligence.” 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. 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 2024 in column H. See the definitions in the instructions for information on Qualified Expenses. F G H Qualifying person’s name Qualifying person’s Social Security Number Qualified expenses you incurred and paid in 2024 for the person listed in column (F) First Last .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 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. Also, enter this amount on Form IT-540B, Line 15B. 6 .00 7 Enter your Federal Adjusted Gross Income from Form IT-540B, Line 7. 7 .00 .00 .00 .00 Enter on Line 8 the decimal amount shown below that applies to the amount on Line 7. 8 If Line 7 is: over but not over decimal amount $0 $15,000 $17,000 $19,000 $21,000 $23,000 $15,000 $17,000 $19,000 $21,000 $23,000 $25,000 .35 .34 .33 .32 .31 .30 8 9 Multiply Line 6 by the decimal amount on Line 8. 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 X ._________ .00 X .50 .00 WEB 62577 ATTACH THIS WORKSHEET TO YOUR RETURN IF COMPLETED. 2024 Louisiana Refundable School Readiness Credit Worksheet (For use with Form IT-540B) Your Name Social Security Number Louisiana Revised Statute 47:6104 provides a School Readiness Credit in addition to the credit for child care expenses as provided under La. 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, Louisiana School Readiness Tax Credit, which verifies the facility’s name, the facility license number, the LA Revenue Account number, the Quality Star Rating, and the rating award date. A copy of Form R-10614 must be attached to your return. You must enter the facility license number in column D on Line 1 of the 2024 Louisiana Refundable Child Care Credit Worksheet to receive this credit. Retain copies of canceled checks, receipts, and other documentation in order to support the amount of qualifying expenses. Complete this worksheet only if you claimed a Louisiana Refundable Child Care Credit on Form IT 540B, Line 15. 1. Enter the amount of 2024 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 2024, 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 62578 ATTACH THIS WORKSHEET TO YOUR RETURN IF COMPLETED. Your Name Social Security Number 2024 Louisiana Nonrefundable Child Care Credit Worksheet (For use with Form IT-540B) The Child Care Credit may only be taken for child care expenses incurred in Louisiana during the time a person was a Louisiana resident. 1 Enter Federal Child Care Credit from Federal Form 1040 or 1040-SR, Schedule 3, Line 2. NOTE: Retain copies of canceled checks, receipts, and other documentation in order to support the amount of qualifying expenses. 1 .00 Enter the applicable percentage from the chart shown below. Federal 1A Adjusted Gross Income $25,001 – $35,000 $35,001 – $60,000 over $60,000 Percentage 1A 30% (.30) 10% (.10) 10% (.10) 2 Multiply your Federal Child Care Credit shown on Line 1 by the percentage shown on Line 1A and enter the result. If your Federal Adjusted Gross Income is less than or equal to $60,000, this is your available Nonrefundable Child Care Credit for 2024. Proceed to Line 3. 2 2A Important! If your Federal Adjusted Gross Income is greater than $60,000, the amount on Line 2 is limited to the LESSER of $25.00, or 10 percent of the federal credit. If Line 2 is greater than $25.00, enter $25 here. This is your available Nonrefundable Child Care Credit for 2024. 2A X . _______ .00 .00 3 Enter the amount of Louisiana income tax from Form IT-540B, Line 19. 3 4 If Line 3 is equal to zero, your entire Child Care Credit for 2024 (Line 2 or 2A above) will be carried forward to 2025. Also, any available carryforward from 2019 through 2023 will be carried forward to 2025. If Line 3 above is equal to zero, enter zero “0” on Form IT-540B, Schedule J-NR, Lines 2 and 3. Stop here; you are finished with the worksheet. 4 .00 Use Lines 5 through 8 to determine the amount of Nonrefundable Child Care Credit Carryforward from 2019 through 2023 utilized for 2024. 5 If Line 3 above is greater than zero, enter the amount from Line 3. 5 .00 6 Enter the amount of any Child Care Credit Carryforward from 2019 through 2023. 6 .00 7 Subtract Line 6 from Line 5. 7 .00 8 If Line 7 is less than or equal to zero, the amount of Child Care Credit Carryforward used for 2024 is equal to Line 5 above. Enter the amount from Line 5 above on Form IT-540B, Schedule J-NR, Line 3. If Line 7 is less than zero, subtract Line 5 from Line 6 and enter the result here. This amount is your unused Child Care Credit Carryforward from 2019 through 2023 that can be carried forward to 2025. Also, your entire Child Care Credit for 2024. (Line 2 or 2A above) will be carried forward to 2025. Stop here; you are finished with the worksheet. 8 .00 Use Lines 9 through 13 to determine the amount of Child Care Credit Carryforward utilized from 2019 through 2023 plus any amount of your 2024 Child Care Credit. 9 If Line 7 above is greater than zero, enter the amount of carryforward shown on Line 6 above on Form IT-540B, Schedule J-NR, Line 3. 9 10 If Line 7 above is greater than zero, enter the amount from Line 7. 10 .00 11 Enter the amount of your 2024 Child Care Credit (Line 2 or Line 2A above). 11 .00 12 Subtract Line 11 from Line 10. 12 .00 13 If Line 12 is greater than or equal to zero, your entire Child Care Credit for 2024 (Line 2 or 2A above) has been utilized. Enter the amount from Line 11 above on Form IT-540B, Schedule J-NR, Line 2. Stop here; you are finished with the worksheet. 13 14 If Line 12 above is less than zero, the amount on Line 10 above is the amount of your 2024 Child Care Credit. Enter the amount from Line 10 above on Form IT-540B, Schedule J-NR, Line 2. Use Line 14 to determine what amount of your 2024 Child Care Credit you can claim. 14 Use Line 15 to determine the amount of your 2024 Child Care Credit to be carried forward to 2025. 15 If Line 12 above is less than zero, subtract Line 10 from Line 11 to compute your Child Care Credit Carryforward to 2025. Enter the result here and keep this amount for your records. 15 WEB .00 62579 ATTACH THIS WORKSHEET TO YOUR RETURN IF COMPLETED. Your Name Social Security Number 2024 Louisiana Nonrefundable School Readiness Credit Worksheet (For use with Form IT-540B) See instructions on page 19. 1 Enter the amount of 2024 Louisiana Nonrefundable Child Care Credit found on the Louisiana Nonrefundable Child Care Credit Worksheet on either Line 2 or Line 2A. 1 .00 Using the star rating of the child care facility that your qualified dependent attended during 2024, shown on Form R-10614, enter the number of your qualified dependents under age six who attended a: 2 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) __________ . ______ On Form IT-540B, Schedule J-NR, Line 4, enter in the boxes designated for 5, 4, 3, or 2 the number of your qualified dependents as shown above for the associated star rated facility. 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. This is your available Nonrefundable School Readiness Credit for 2024. 4 5 Enter the amount from Form IT-540B, Line 19. 5 .00 6 Add the amounts of Nonrefundable credits from Form IT-540B, Schedule J-NR, Lines 2 and 3. 6 .00 7 Subtract Line 6 from Line 5. 7 .00 8 If Line 7 is less than or equal to zero, your entire School Readiness Credit for 2024 (Line 4) will be carried forward to 2025. Also, any available carryforward from 2019 through 2023 will be carried forward to 2025. If Line 7 above is less than or equal to zero, enter zero “0” on Form IT-540B, Schedule J-NR, Lines 4 and 5. Stop here; you are finished with the worksheet. X ________________._____ .00 Use Lines 9 through 12 to determine the amount of Nonrefundable School Readiness Credit Carryforward from 2019 through 2023 utilized for 2024. 9 If Line 7 above is greater than zero, enter the amount from Line 7. 9 .00 10 Enter the amount of any School Readiness Credit Carryforward from 2019 through 2023. 10 .00 11 Subtract Line 10 from Line 9. 11 .00 12 If Line 11 is less than or equal to zero, the amount of School Readiness Credit Carryforward used for 2024 is equal to Line 9. Enter the amount from Line 9 on Form IT-540B, Schedule J-NR, Line 5. If Line 11 is less than zero, subtract Line 9 from Line 10 and enter the result here. This amount is your unused School Readiness Credit Carryforward from 2019 through 2023 that can be carried forward to 2025. Also, your entire School Readiness Credit for 2024 (Line 4) will be carried forward to 2025. Stop here; you are finished with the worksheet. 12 .00 Use Lines 13 through 17 to determine the amount of School Readiness Credit Carryforward utilized from 2019 through 2023 plus any amount of your 2024 School Readiness Credit. 13 If Line 11 above is greater than zero, enter the amount of carryforward shown on Line 10 above on Form IT-540B, Schedule J-NR, Line 5. 14 If Line 11 is greater than zero, enter the amount from Line 11. 14 .00 15 Enter the amount of your 2024 School Readiness Credit (Line 4). 15 .00 16 Subtract Line 15 from Line 14. 16 .00 17 If Line 16 is greater than or equal to zero, your entire School Readiness Credit for 2024 (Line 4) has been utilized. Enter the amount from Line 15 on Form IT-540B, Schedule J-NR, Line 4. Stop here; you are finished with the worksheet. Use Line 18 to determine what amount of your 2024 School Readiness Credit you can claim. 18 If Line 16 is less than zero, the amount on Line 14 is the amount of your 2024 School Readiness Credit. Enter the amount from Line 14 above on Form IT-540B, Schedule J-NR, Line 4. Use Line 19 to determine the amount of your 2024 School Readiness Credit to be carried forward to 2025. 19 If Line 16 is less than zero, subtract Line 14 from Line 15 to compute your School Readiness Credit Carryforward to 2025. Enter the result here and keep this amount for your records. 19 .00 WEB 62580
Form IT-540B
More about the Louisiana Form IT-540B Individual Income Tax Nonresident TY 2024
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 February 2025, so this is the latest version of Form IT-540B, fully updated for tax year 2024. 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.
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-540B.
| Form Code | Form Name |
|---|---|
| Form IT-540Bi | Louisiana Nonresident Income Tax Return Instructions |
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 February 2025.
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 fourteen 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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While we do our best to keep our list of Louisiana Income Tax Forms up to date and complete, we cannot be held liable for errors or omissions. Is the form on this page out-of-date or not working? Please let us know and we will fix it ASAP.