Louisiana Louisiana Nonresident Income Tax Return Instructions

Louisiana Nonresident Income Tax Return Instructions
IT540Bi: General Information for Filing Your 2025 Louisiana Nonresident and Part-Year Resident Individual Income Tax Return
WHAT’S NEW FOR LOUISIANA 2025 INDIVIDUAL INCOME TAX?
ITIN check box – New check box was added on the face of the tax
return for taxpayers with an individual taxpayer identification number
for identification purposes.

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

Exemptions – previously Lines 6A, 6B, 6D, 6E, 6F – Act 11 of the
2024 Third Extraordinary Legislative Session repealed the exemption
for additional $1,000 deduction for persons 65 and older, blind and
dependents. These lines were removed from the tax form.
Age Designation – Line 6A – Line 6A is designated for taxpayers who
are 65 or older.

SCHEDULE D-NR – DONATIONS

Dependents – Line 6C – The number of dependents that can be
entered increased from six to eight. If taxpayers have more than
eight dependents, attach a statement to the return with the required
information.

The following donations were removed:
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Louisiana Standard Deduction – Line 10 – Act 11 of the 2024 Third
Extraordinary Legislative Session increased the standard deduction.
Taxpayers are allowed a standard deduction to determine their tax
liability. The amount of the deduction is $12,500 for individuals filing
single and married filing separate; $25,000 for individuals filing married
filing joint, qualifying surviving spouse and head of household.

Louisiana State Troopers Charities, Inc
Louisiana Coalition Against Domestic Violence, Inc
University of New Orleans Foundation
Southeastern Louisiana University Foundation
Holden's Hope
Louisiana Pet Overpopulation

SCHEDULE F-NR – REFUNDABLE PRIORITY 2 CREDITS

Your Louisiana Income Tax – Line 13 – Act 11 of the 2024 Third
Extraordinary Legislative Session changed the income tax rate to a flat
tax rate of 3%.

School Readiness Child Care Directors and Staff – Code 66F and
Line 5A – The credit is for eligible child care directors and eligible child
care staff based on certain attained qualifications. The amount of the
credit is adjusted each year if there is an increase in the Consumer
Price Index Urban (CPI-U). The credit amount for 2025 can be found
at https://revenue.louisiana.gov/individuals/general-resources/schoolreadiness-credit/. You must enter the facility license number from
Form R-10615, Louisiana School Readiness Tax Credit for Child Care
Director and Staff Member, on Line 5A and attach a copy of Form
R-10615 to your return. Failure to do so will result in processing delays.
For more information regarding this credit, contact the Louisiana
Department of Education. (La. R.S. 47:6106)

NONRESIDENT AND PART-YEAR RESIDENT (NPR) WORKSHEET
Check boxes – Check boxes were added to fields that allow a negative
amount to both the federal and Louisiana columns on Lines 1 through
12. If the amount you are reporting on any of these lines is less than
zero, mark the box.
Add back of federal depreciation previously accelerated via state
bonus – Line 17 – La. R.S. 47:297.25 allows businesses to elect
a bonus depreciation deduction, also known as full expensing, for
qualified property placed in service during the tax year. This election
permits you to deduct 100% of the cost of qualified property on your
Louisiana return in the year the property is placed in service.

Prison Industry Enhancement – Code 55F –The code is no longer
available on the return because Act 11 of the 2024 Third Extraordinary
Legislative Session repealed this exemption effective December 31, 2024.

For each taxable year following the year you claim this deduction, you
are required to add back to your Federal AGI the amount of federal
depreciation claimed on the same property because the property was
fully expensed on your Louisiana return in the initial year. See Revenue
Information Bulletin 25-012 for additional information.

SCHEDULE J-NR – NONREFUNDABLE PRIORITY 3 CREDITS
Child Care Credit Carried Forward From 2020 through 2024 Line
3 – The child care tax credit for taxpayers whose federal adjusted
gross income exceeds $25,000 may not be refunded and any unused
credit amounts can be used over the next five years. For the 2025 tax
year, credits from 2020 through 2024 can be applied on Line 3. Any
remaining child care credit from 2019 cannot be applied to the 2025 tax
liability. (La. R.S. 47:297.4)

Annual Retirement Income Exemption for Taxpayers 65 or over –
Code 6E – The annual retirement exemption for individuals age 65 and
older has increased from $6,000 to $12,000.
IRC 280C Expense – Code 25E – The code is no longer available on
the return because Act 11 of the 2024 Third Extraordinary Legislative
Session repealed this exemption effective December 31, 2024.

School Readiness Credit Carried Forward From 2020 through 2024
– Line 5 – The school readiness credit for taxpayers whose federal
adjusted gross income exceeds $25,000 may not be refunded and any
unused credit amounts can be used over the next five years. For the
2025 tax year, credits from 2020 through 2024 can be applied on Line
5. Any remaining child care credit from 2019 cannot be applied to the
2025 tax liability. (La. R.S. 47:6104)

Bonus Depreciation – Code 32E – La. R.S. 47:297.25 allows
businesses to elect a bonus depreciation deduction, also known as
full expensing, for qualified property placed in service during the tax
year. This election permits you to deduct 100% of the cost of qualified
property on your Louisiana return in the year the property is placed
in service. Use this code to report the bonus depreciation amount
that exceeds the depreciation claimed on your federal return. For this
deduction, “qualified property” and “qualified improvement property”
have the same meanings as those defined by Sections 168(k) and
168(e)(6) of the Internal Revenue Code, respectively, as in effect on
January 1, 2024. The term “research and experimental expenditures”
is defined as in Section 174 of the Internal Revenue Code, effective as
of January 1, 2024. For more information, see Revenue Information
Bulletin 25-012. Form R-90158, Bonus Depreciation Schedule, must
be attached to your return.

Owner of Accessible and Barrier-free Home – Code 221 – This
credit is no longer available because the time to carry forward unused
credits has ended.
New Jobs Credit – 224 – This credit is no longer available because the
time to carry forward unused credits has ended.
Eligible Re-entrants – 228 – This credit is no longer available because
the time to carry forward unused credits has ended.
Apprenticeship (2007) – Code 236 – This credit is no longer available
because the time to carry forward unused credits has ended.

SCHEDULE C – NONREFUNDABLE PRIORITY 1 CREDITS

VISIT THESE LDR WEBSITES:

Bone Marrow – Code 120 – The code is no longer available on the
return because Act 11 of the 2024 Third Extraordinary Legislative
Session repealed this exemption effective December 31, 2024.

•	 https://revenue.louisiana.gov/tax-forms/ for forms and instructions
•	 https://revenue.louisiana.gov/individuals/general-resources/
individual-income-tax/ for tax information
•	 https://latap.revenue.louisiana.gov/_/ for free filing and payment options

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General Information for Filing Your 2025 Louisiana Nonresident and
Part-Year Resident Individual Income Tax Return

!

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

WHO MUST FILE A RETURN (FORM IT-540B)
1.	 If you are a nonresident, or part-year resident with income
from Louisiana sources who is required to file a federal
individual income tax return, you must file a Louisiana
income tax return reporting income earned in 2025.

representative, and the decedent met the filing requirements
at the date of death. If both conditions apply, mark the
decedent box, enter the date of death on the face of the return
for the appropriate taxpayer, and attach a copy of the death
certificate. If a refund is due to the decedent’s estate, survivor,
etc., you must also complete and attach Form R-6642,
Refund Claim on Behalf of Deceased Taxpayer. The surviving
spouse, executor, administrator, or legal representative may
claim the credit for Funeral and Burial Expense for a
Pregnancy-Related Death on the final return if applicable. See
the instructions for the credit for more information.

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

0 1 2 3 4 5 6 7 8 9 X

5.	 Nonresident Professional Athletes – If you are a nonresident
professional athlete, who either plays for a professional sports
franchise, or who is a member of a professional sports association
or league, you must file Form IT-540B, and Schedules NRPA-1
and NRPA-2 electronically. Refer to Louisiana Administrative
Codes 61:I.1305 and 61:III.1527 on LDR’s website at https://
revenue.louisiana.gov/tax-policy/policies.

d.	 All numbers should be rounded to the nearest dollar.
Numbers should NOT be entered over the pre-printed
zeros in the boxes on the far right, which are used to
designate cents (.00).
e.	 To avoid any delay in processing, use this form for 2025 only.
f.	 If you are filing an amended return, mark an “X” in the
“Amended Return” box on the face of the return.

NAME, ADDRESS, AND SOCIAL SECURITY NUMBER
Enter your legal name, address, daytime telephone number,
social security number, and date of birth on your return. Mark the
box next to SSN to indicate the number entered is an individual
taxpayer identification number (ITIN). For the unit type, use postal
abbreviations such as APT, FL, STE, and RM. If you have a foreign
address, enter the city name in the appropriate space. Follow the
country’s practice for entering the postal code and the name of the
province, county, or state. Enter the foreign country name in the
appropriate space. Do not abbreviate the country name.

2.	 You must file a return to obtain a refund or credit if
you overpaid your tax through withholding, declaration of
estimated tax, credit carried forward, composite partnership
or S corporation payments made on your behalf, or claiming
a 2025 refundable child care credit.
3.	 Military – The federal Servicemembers Civil Relief Act
extends certain residency protections to servicemembers
and their spouse. A servicemember’s state of residence
does not change when he or she moves to a new state under
military orders to be in the new state. A spouse’s state of
residence also does not change when he or she moves to a
new state to be with a servicemember who is under military
orders to be in the new state. If you qualify under the Military
Spouses Residency Relief Act, mark an "X' in the "MSRA"
box on the face of the return. See Revenue Information
Bulletin 24-015 for more information.

If there is a change in your name or address since last year’s return
(for example, new spouse), mark an "X" in the “Name Change” or
“Address Change” box. The Louisiana Department of Revenue
("LDR") automatically updates your account when you change
your address with the post office. A direct address change can
be accomplished by marking the “Address Change” box when
filing your return, or can be submitted by accessing your account
at https://latap.revenue.louisiana.gov/_/. If married, enter social
security numbers and dates of birth for both you and your spouse.
On a joint return, your names and social security numbers must be
listed in the same order that you listed them on your federal return.

If you are an unmarried military personnel whose home of
record is Louisiana and you meet the filing requirements of
1 or 2 above, you must file a return and report all of your
income, regardless of where you were stationed. You should
file Form IT-540, Louisiana Resident Individual Income Tax
Return, reporting all of your income to Louisiana. If your
domicile is NOT Louisiana, you must report any nonmilitary
Louisiana sourced income on Form IT-540B, Louisiana
Nonresident Individual Income Tax Return.

NONRESIDENT RETURN OR PART-YEAR RETURN
If you are filing as a nonresident, mark an "X" in the Nonresident
Return box. If you are filing as a part-year resident, mark an "X"
in the Part-Year Return box.
FORMS
Forms and instructions are on LDR's website, https://
revenue.louisiana.gov/tax-forms/.
Submit
comments,
questions, suggestions to LDR about forms or instructions at
[email protected].

A servicemember and their spouse may select between
one of three residency possibilities for purposes of taxation:
(1) the residence or domicile of the servicemember, (2)
the residence or domicile of the servicemember’s spouse,
or (3) the permanent duty station of the servicemember.
Regardless of residency, income earned within or derived
from Louisiana sources, such as rents, royalties, estates,
trusts, or partnerships, is taxable to Louisiana. If you are
married, you are required to file using the same filing status
as you did on your federal return. If both you and your
spouse are residents of Louisiana, you should file Form
IT-540 reporting all of your income to Louisiana. If one of
you is not a resident of Louisiana, you may file as a resident
(Form IT-540) or a nonresident (Form IT-540B), whichever is
more beneficial to you and your spouse.

AMENDED RETURNS
If you file your income tax return and later become aware of any
changes you must make to income, deductions, exemptions, or
credits, you must file an amended (corrected) Louisiana return.
You must use the correct form for the tax year being amended,
mark an “X” in the “Amended Return” box on the face of the
return, and include an explanation of the change and a copy of
the federal amended return, Federal Form 1040X, if one was
filed. If you are amending your income tax return due to utilizing
a Net Operating Loss (NOL) carryback as allowed by federal
law, see “NET OPERATING LOSS (NOL)” later.
NOTE: Do not make any adjustments for refunds received
or for payments made with the original return. This
information is already on file.

4.	 Surviving Spouses, Executors, Administrators, or Legal
Representatives – A final return for a decedent must be filed if
you are the surviving spouse, executor, administrator, or legal
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General Information for Filing Your 2025 Louisiana Nonresident and
Part–Year Resident Individual Income Tax Return...Continued
NET OPERATING LOSS (NOL)
If the current tax year produces a Louisiana NOL, attach a
Federal pro forma Form 1040 to show how the Louisiana NOL
was calculated.

You can also pay your taxes by credit card over the internet
or by telephone. Visit LDR's website for more information.

If you are utilizing a Louisiana NOL carry forward, you must mark
an “X” in the “NOL” box on the face of the return and include
a schedule showing the year in which the NOL occurred, the
amount utilized each year, and a Federal pro forma Form 1040
to show how the utilized Louisiana NOL was calculated. In the
space provided on Line 9 of the Nonresident and Part-Year
Resident (NPR) Worksheet, enter the amount of the Louisiana
NOL being utilized. This amount should also be included in the
amount in the Louisiana column.

All other individual income tax returns must be mailed to
P.O. Box 3440, Baton Rouge, LA 70821-3440.
EXTENSION OF TIME FOR FILING A RETURN
If you cannot file your return by the due date, you do not need
to file for an extension. You will automatically be granted an
extension of six months to November 16, 2026.
Important: An extension does not relieve you of your
obligation to pay all tax amounts due by the original due
date. If you anticipate that you will owe additional tax on your
return, you should submit your payment with a payment voucher
(Form R-2868V) by May 15, 2026. An extension means only
that you will not be assessed a delinquent filing penalty for
filing your return after the due date but before the extended due
date. Interest on the additional tax due from the due date of the
return and any penalties will be assessed if applicable. If you file
your return after the extended due date, you will be assessed a
delinquent filing penalty from the original due date of the return.
NOTE: No paper or electronic extension form needs to be filed
to obtain the automatic extension.

If you are amending your return to utilize a Federal NOL
carryback, you must mark an “X” in the “Amended Return”
box on the face of the return and include an explanation of the
change and a copy of the federal amended return, Federal Form
1040X, or Federal Form 1045 whichever was filed.
If you are amending your return to utilize a Federal and
Louisiana NOL carryback, you must mark an “X” in the
“Amended Return” box and also in the “NOL” box on the face
of the return and include a schedule showing the year in which
the NOL occurred and the amount utilized each year; a copy
of the federal amended return, Federal Form 1040X or Federal
Form 1045, whichever was filed; and a Federal pro forma Form
1040 to show how the utilized Louisiana NOL was calculated. In
the space provided on Line 9 of the NPR Worksheet, enter the
amount of the Louisiana NOL being utilized. This amount should
also be included in the amount in the Louisiana column.

INSTALLMENT REQUEST
If you are unable to pay the balance in full by the due date,
you may submit an installment request using Form R-19026,
Installment Request for Individual Income, which is available on
LDR's website. You may also submit the request by accessing your
account at https://latap.revenue.louisiana.gov/_/. There is a fee of
$105 to establish a standard installment payment agreement.

If you did not provide a Federal pro forma Form 1040 for the year
that produced the loss, you must provide a copy when utilizing
the NOL. See LAC 61:I.1302 and RIB 22-011 for more information.

INTEREST AND PENALTIES
See Interest and Penalty Calculation Worksheet later in the
instructions.

FEDERAL TAX ADJUSTMENTS
Louisiana Revised Statute 47:103(C) requires taxpayers whose
federal returns are adjusted to furnish a statement disclosing
the nature and amounts of the adjustments within 60 days after
the adjustments have been made and accepted. This statement
must accompany the amended state return.

KEEP YOUR RECORDS
You should keep copies of federal and state tax returns and W-2
statements for four years. In most cases, you do not have to
submit a copy of your federal return with your state return unless
requested by LDR.

WHEN TO FILE
1.	 A 2025 calendar year return is due on or before May 15, 2026.

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

2.	 Returns for fiscal years are due on or before the 15th day of
the fifth month after the close of the taxable year.
3.	 If the due date falls on a weekend or legal state holiday, the
return is due the next business day.
WHERE TO FILE AND PAY TAX
Enter your legal name and social security number on your
return and any correspondence. NOTE: On a joint return, list
the names and social security numbers on Form IT-540B in the
same order that you listed them on your federal return.

ELECTRIC AND HYBRID VEHICLE ROAD USAGE FEE
Louisiana imposes a road usage fee on the owner or lessee
of an electric or hybrid vehicle registered and operated in
Louisiana during the calendar year as provided by La. R.S.
32:461. The fee is dedicated to state and local transportation
and development funds and is to supplement the “road tax” paid
on gas. The fee for 2025 is due on or before May 15, 2026. See
the instructions for Line 24B for more information.

A return for which a payment is due must be mailed to P.O.
Box 3550, Baton Rouge, LA 70821-3550. Print the last four
digits of your social security number on your check
or money order. DO NOT SEND CASH. An electronic
payment option is available on the LDR website at
https://latap.revenue.louisiana.gov/_/.

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Instructions for Preparing Your 2025 Nonresident and Part-Year Resident Income Tax Return
NOTE: If you are not required to file a federal return but had
Louisiana income tax withheld in 2025, complete Lines 1
through 6B. In the appropriate boxes above Line 7, enter the
total amount of wages and income even though you may not be
required to file a federal return and mark the box to the right.
Skip to Line 15, enter zero “0,” and complete the remainder
of the return. You must enter the total amount of wages and
income in the boxes above Line 7. Failure to do so will result in
processing delays.

Line 11D – Subtract Line 11C from Line 11B. If less than zero,
enter zero “0.”

Lines 1 through 5 – Filing status – You must use the same
filing status on your Louisiana return as you did on your federal
return. In the box on the left, enter the number corresponding to
your filing status: “1” for Single, “2” for Married Filing Jointly, “3”
for Married Filing Separately, “4” for Head of Household, and “5”
for Qualifying Surviving Spouse. Head of Household status is
for unmarried people who paid over half the cost of keeping up
a home for a qualifying person. If you file as Head of Household
or Qualifying Surviving Spouse, you must show the child's name
if the qualifying person is a child but not your dependent.

Line 13 – Multiply Line 12 by .03. Round to the nearest dollar.

Line 11E – If you did not itemize your deductions on your federal
return, enter a zero "0." Otherwise, multiply Line 11D by the
percentage on Line 9. This amount of deduction is the portion
applicable to your Louisiana income. Round to nearest dollar.
Line 12 – Subtract Lines 10 and 11E from Line 8. If less than
zero, enter zero "0."

Line 14 – Enter the amount of the Nonrefundable Priority 1
Credits from Form IT-540B, Schedule C-NR, Line 5.
Line 15 – Subtract Line 14 from Line 13. If the result is less than
zero or if you are not required to file a federal return, enter zero
“0” and complete the remainder of the return.
Line 16 – Enter the amount of your Louisiana Refundable Child
Care Credit from the 2025 Louisiana Refundable Child Care
Credit Worksheet, Line 11. This worksheet must be attached to
your return. Your Federal Adjusted Gross Income must be
$25,000 or less to claim a credit on this line, and your child
care expenses must have been incurred in Louisiana. See
the Louisiana Child Care Credit instructions. Retain copies of
canceled checks, receipts, and other documentation in order
to support the amount of qualifying expenses, or submit this
documentation with the return for faster processing.

Line 6A – Age Designation – Mark an “X” in the appropriate
boxes, if you or your spouse are age 65 or older.
Line 6B – Enter the names of the dependents claimed on your
federal return. Complete the required information. If you have
more than eight dependents, attach a statement to your return
with the required information. In the box on Line 6B, enter the
total number of dependents claimed.
Line 7 – Enter the amount of your Federal Adjusted Gross Income
(Federal AGI). This amount is taken from the Nonresident and
Part-year Resident (NPR) Worksheet, Federal column, Line 12.
If your Federal AGI is less than zero, enter zero “0.”

Line 16A – Enter the amount from the 2025 Louisiana
Refundable Child Care Credit Worksheet, Line 3.

Line 8 – Enter the amount of your Louisiana Adjusted Gross
Income. This amount is taken from the NPR Worksheet, Line
21. If your Louisiana Adjusted Gross Income is less than zero,
enter zero “0.”

Line 17 – Enter the amount of your 2025 Louisiana Refundable
School Readiness Credit. Your Federal Adjusted Gross
Income must be $25,000 or less to claim a credit on this
line. The amount is determined from your Louisiana Refundable
School Readiness Credit Worksheet. This worksheet must
be attached to your return. In the boxes under Line 17, enter
the number of your qualified dependents who attended the
associated star rated facility or facilities.

Line 16B – Enter the amount from the 2025 Louisiana
Refundable Child Care Credit Worksheet, Line 6.

Line 9 – Divide Line 8 by Line 7. Carry out two decimal places
in the percentage, for example, 48.32 percent. Do not round
up. The percentage cannot exceed 100 percent. When Federal
Adjusted Gross Income is less than Louisiana income, the ratio
shall be 100 percent (La. R.S. 47:293(10)).

Line 18 – Enter the amount of the Other Refundable Priority 2
Credits from Form IT-540B, Schedule F-NR, Line 9.

Line 10 – If your filing status is 1 or 3, enter $12,500; 2, 4, or 5,
enter $25,000.

Line 19 – Add Lines 16, 17, and 18. Do not include amounts on
Lines 16A and 16B.

Lines 11A through 11D – If you did not itemize your deductions
on your federal return, skip Lines 11A through 11D and go to
Line 12.

Line 20 – If Line 15 is greater than Line 19, subtract Line 19
from Line 15. Also, enter a zero “0” on Line 21 and go to Line
22. Otherwise, enter a zero “0” on Line 20 and go to Line 21.

Line 11A – If you itemized your deductions on your federal
return, enter the amount of your federal itemized deductions,
shown on Federal Form 1040 or 1040-SR, Schedule A, Line 17.

Line 21 – If Line 19 is greater than Line 15, subtract Line 15
from Line 19.

Line 11B – If you itemized your deductions on your federal
return, enter the amount of your allowable federal itemized
deduction for medical and dental expenses shown on Federal
Form 1040 or 1040-SR, Schedule A, Line 4.

Line 22 – Enter the amount of the Nonrefundable Priority 3
Credits from Form IT-540B, Schedule J-NR, Line 16. These
credits are limited to the tax liability calculated on Line 20.
Line 23 – Subtract Line 22 from Line 20. If less than zero, enter
zero “0.”

Line 11C – If you itemized your deductions on your federal
return and your filing status is 1 or 3, enter $15,750; 2 or 5, enter
$31,500; 4, enter $23,625.

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Instructions for Preparing Your 2025 Nonresident and Part-Year Resident Income Tax Return ...Continued
Line 24A – During 2025 if you purchased goods or digital
products for use in Louisiana from outside the state and were not
charged Louisiana state sales tax, you are required to file and pay
the tax directly to LDR. This includes purchases from catalogs,
television, Internet, another state, or outside the U.S. If any of
the items were alcoholic beverages or tobacco products, you
are required to file Form R-5629, Consumer Excise Tax Return.
Use the Consumer Use Tax Worksheet below to calculate your
use tax. Do not include any consumer use tax reported for 2025
on Form R-1035, Consumer Use Tax Return, or purchases made
for your business. You must register your business with LDR and
report the use tax for your business under that account. Mark an
"X" in the box to indicate if no use tax is due or the amount is from
the Consumer Use Tax Worksheet.

Line 31 – Enter the total amount of estimated payments you
made for the 2025 tax year.
Line 32 – Enter the amount of extension payment you made for
the 2025 tax year.
Line 33 – Add Lines 26 through 32.
Line 34 – Overpayment – If Line 33 is greater than Line 25,
subtract Line 25 from Line 33. Your overpayment may be
reduced by the Underpayment of Estimated Tax Penalty. If
Line 33 is equal to Line 25, enter a zero “0” on Lines 34 through
41 and go to Line 42. If Line 33 is less than Line 25, enter a zero
“0” on Lines 34 through 40 and go to Line 41.
Line 35 – See instructions for Underpayment Penalty on
page 20.

Line 24B – During 2025, if you owned or leased an electric or
hybrid vehicle that was registered and operated in Louisiana,
you are required to file and pay a road usage fee directly to
LDR under La. R.S. 32:461. The fee is for the calendar year
and is prorated if the vehicle was owned, leased, or registered
for less than a year. The fee is dedicated to state and local
transportation and development funds and is to supplement
the “road tax” paid on gas. Use Form R-19000A, Schedule A
for Electric and Hybrid Vehicle Road Usage Fee, to calculate
your fee and attach it to your return. You may attach multiple
copies if you own more than two vehicles. See the instructions
to Form R-19000. For additional information, see LAC 61:I.5501
and LDR’s website. Mark an "X" in the box to indicate if no road
usage fee is due or the amount is from Form R-19000A.

Line 36 – If Line 34 is greater than Line 35, subtract Line 35
from Line 34 and enter the balance on Line 36. If Line 35 is
greater than Line 34, enter zero “0” on Lines 36 through 40,
subtract Line 34 from Line 35 and enter the balance on Line 41.
Line 37 – You may donate all or part of your overpayment (Line
36) to various organizations or funds listed on Schedule D-NR,
Lines 2 through 13. Enter the amount from Schedule D-NR, Line
14. This amount cannot be greater than Line 36.
Line 38 – Subtract Line 37 from Line 36. This amount of
overpayment is available for credit or refund.
Line 39 – Enter the amount of available overpayment shown on
Line 38 that you wish to credit to 2026.

Line 25 – Add Lines 23, 24A, and 24B.

Line 40 – Subtract Line 39 from Line 38. This amount is to
be refunded. You must select how you want to receive your
refund. If this is your first time filing, your refund cannot be
directly deposited. Enter a “2” in the box if you want to receive
your refund by paper check. Enter a “3” in the box if you want
your refund directly deposited into your bank account. Carefully
enter the information in the boxes to indicate the type of bank
account, the routing number, and the account number. Your
nine digit routing number appears under the memo line of
your check; your bank account number will appear to the right
of your routing number. You are required to answer the
question regarding the location of the bank account. If the
information is unreadable or if you do not select a method
to receive your refund, you will receive your refund by
paper check. Option 1 was omitted intentionally.

Line 26 – Enter the amount from Line 21, if applicable.
Line 27 – Enter the amount of Refundable Priority 4 Credits
from Form IT-540B, Schedule I-NR, Line 6.
Line 28 – Enter the amount of Louisiana income tax withheld
in 2025. You must attach copies of all W-2 and 1099 forms that
indicate tax was withheld.
Line 29 – Enter the amount of any credit carried forward from
2024. This amount is shown on your 2024 Form IT-540, Line 36,
or IT-540B, Line 38.
Line 30 – Enter the amount of any payment made on your
behalf by a composite partnership filing. Enter the name of the
partnership on the line provided on the return. If more than one
partnership made a payment on your behalf, attach a schedule
labeled with your name and social security number and list each
partnership and payment made.

Line 41 – If Line 25 is greater than Line 33, subtract Line 33
from Line 25. If you entered an amount from Line 36 as the

Consumer Use Tax Worksheet
Under La. R.S. 47:302(K), LDR is required to collect an 9 percent tax on out-of-state purchases subject to use tax. This 9 percent
rate (which includes 4 percent to be distributed by LDR to local governments) is in lieu of the actual rate in effect for your area and is
payable regardless of the actual combined state and local rate for your area. See the instructions for Line 24A for more information.
This law ensures that Louisiana businesses are not at a competitive disadvantage with out-of-state businesses who are not required
to collect sales tax.
1. Taxable purchases .............$	.00
	 Tax rate (9 percent) ............ 	

X .09

2. Total use tax due ................$	.00	
☛ Enter here and on Form IT-540B, Line 24A.
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Instructions for Preparing Your 2025 Nonresident and Part-Year Resident Income Tax Return ...Continued
result of underpayment penalty exceeding an overpayment,
complete Lines 42 through 44, enter zero “0” on Lines 45
through 47, and go to Line 48.

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

Lines 42 through 44 – You may make an additional donation
to the funds listed on Lines 42 through 44. You must include
payment for the amount being donated with your return. The
donation will not be made unless you make payment, and the
donation cannot be refunded at a later date.

Social Security Numbers – Enter your social security number
in boxes provided on each page of the return.
Name Boxes – Enter the first four letters of the primary
taxpayer’s last name in the boxes on the second, third, and
fourth page of this return.

Line 45 – Interest is charged on all tax amounts not paid by
the due date. Enter the amount from the Interest Calculation
Worksheet, Line 5.

Filing – YOU MUST SIGN AND DATE YOUR RETURN. If
married filing jointly, both spouses must sign. Also, enter your
email address in the space provided, if applicable.

Line 46 – If you fail to file your tax return by the extended due
date on or before November 16, 2026, for calendar year filers
or on or before your fiscal year extended due date, you may be
charged a delinquent filing penalty. Enter the amount from the
Delinquent Filing Penalty Calculation Worksheet, Line 3.

Paid Preparer Instructions – If your return was prepared by
a paid preparer, that person must also sign in the appropriate
space, complete the information in the “Paid Preparer Use Only”
box, and enter his or her identification number in the space
provided under the box. If the paid preparer has a Preparer
Tax Identification Number (PTIN), the PTIN must be entered in
the space provided under the box; otherwise, enter the Federal
Employer Identification Number (FEIN) or LDR account number.
If the paid preparer represents a firm, the firm’s FEIN must be
entered in the “Paid Preparer Use Only” box. The failure of a
paid preparer to sign or provide an identification number will
result in the assessment of the unidentified preparer penalty on
the preparer. The penalty of $50 is for each occurrence of failing
to sign or failing to provide an identification number.

Line 47 – If you fail to pay the tax due by the due date on
or before May 15, 2026, for calendar year filers, you may be
charged a delinquent payment penalty. Enter the amount from
the Delinquent Payment Penalty Calculation Worksheet, Line 7.
Line 48 – See the instructions for Underpayment Penalty on
page 20.
Line 49 – Add Lines 41 through 48. You may make an electronic
payment at https://latap.revenue.louisiana.gov/_/. You may
also make payment by check or money order. DO NOT SEND
CASH. Make your check or money order payable to the
Louisiana Department of Revenue. Print the last four digits of
your social security number on your check or money order and
attach it to your return.

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

Instructions for Nonresident and Part-Year Resident (NPR) Worksheet
The Nonresident and Part-Year Resident Worksheet is used to
identify that portion of Federal Adjusted Gross Income that is
Louisiana-sourced income. The top of the worksheet has two
columns, Federal and Louisiana. Using your federal income
tax return, complete the Federal column for Lines 1 through
12. The income lines of the worksheet correspond to specific
line number references on Federal Form 1040 or 1040-SR.
Under the Louisiana column, enter the amount of income
that was earned or sourced in Louisiana on Lines 1 through 9
and use Lines 13 through 21 to calculate Louisiana Adjusted
Gross Income. Each of the addition and subtraction items are
allowable in accordance with state law. IMPORTANT! Any
nonresident with gambling winnings from a Louisiana casino or
other source, who is required to file a federal individual income
tax return, must file a Louisiana return reporting the winnings. If
the amount of tax withheld is overpaid, a refund of the difference
will be issued or credited.

Line 1z. Of the Federal amount, enter the amount of income
earned in Louisiana in the Louisiana column.
Line 2 – In the Federal column, enter the amount of taxable
interest from your Federal Form 1040 or 1040-SR, Line 2b. Of
the Federal amount, enter the amount of interest income earned
in Louisiana in the Louisiana column.
Line 3 – In the Federal column, enter the amount of dividends
from your Federal Form 1040 or 1040-SR, Line 3b. Of the
Federal amount, enter the amount of dividends earned in
Louisiana in the Louisiana column.
Line 4 – If you have business or farm income on your Federal
Form 1040 or 1040-SR, Schedule 1, Lines 3 and 6, add the
amounts together including any losses from these lines that
are included in your Federal Adjusted Gross Income. In the
Federal column, enter the total amount of business or farm
income. Where appropriate, mark the box to the left of the entry
field if the amount is less than zero. Do not use a negative
sign, parentheses, or brackets with the amount. Of the Federal
amount, enter the amount of business and farm income that was
sourced in Louisiana in the Louisiana column.

If you are a nonresident or part-year resident professional
athlete, you will need to complete Schedules NRPA-1 and
NRPA-2 first before completing the Louisiana column for Lines
1 through 9. See the instructions for Non-Resident Professional
Athlete later.

Line 5 – If you have capital gains or ordinary gains on your
Federal Form 1040 or 1040-SR, Line 7, and Schedule 1, Line
4, add the amounts together including any losses from these

ADJUSTED GROSS INCOME
Line 1 – In the Federal column, enter the amount of wages,
salaries, tips, etc., from your Federal Form 1040 or 1040-SR,
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Instructions for Nonresident and Part-Year Resident (NPR) Worksheet ...Continued
lines that are included in your Federal Adjusted Gross Income.
In the Federal column, enter the total amount of capital gains
and ordinary gains. Where appropriate, mark the box to the left
of the entry field if the amount is less than zero. Do not use a
negative sign, parentheses, or brackets with the amount. Of the
Federal amount, enter the amount of gains or losses that was
sourced in Louisiana in the Louisiana column.

ADDITIONS
Line 13 – Tax-exempt interest and dividend income reported
on your federal return are taxable to Louisiana if ALL of the
following conditions are met:

Line 6 – In the federal column, enter the amount of IRA
distributions or benefits from pensions and annuities from your
Federal Form 1040 or 1040-SR, Line 4b and 5b. Of the Federal
amount, enter the amount of IRA distributions, pensions, and
annuities that was earned in Louisiana in the Louisiana column.

b.	 The interest and dividends were received from obligations of
a state or political subdivision of a state other than Louisiana.
Obligations of the State of Louisiana, its political subdivisions,
or public corporations created by them, and their constituted
authorities are exempt from Louisiana taxes.

Line 7 – In the Federal column, enter the amount of rental real
estate, royalty, partnership, S corporation, and trust income from
your Federal Form 1040 or 1040-SR, Schedule 1, Line 5, including
any losses from this line that are included in your Federal Adjusted
Gross Income. Where appropriate, mark the box to the left of the
entry field if the amount is less than zero. Do not use a negative
sign, parentheses, or brackets with the amount. Of the Federal
amount, enter the amount of income from rental real estate,
royalties, partnerships, S corporations, trusts, etc., that was
sourced in Louisiana in the Louisiana column.

c.	 The obligations were purchased on or after January 1, 1980.

Line 8 – In the Federal column, enter the amount of social security
benefits from your Federal Form 1040 or 1040-SR, Line 6b. Do
not enter the taxable amount of your social security benefits in the
Louisiana column. Social security benefits taxable for Federal are
not taxable to Louisiana as provided under La. R.S. 47:44.2.

Line 15 – If any previously exempted Louisiana Student Tuition
Assistance and Revenue Trust Grades K-12 (START K12)
contributions were refunded to you during 2025 by the Louisiana
Office of Student Financial Assistance, enter the amount in the
Louisiana column.

Line 9 – If you have taxable refunds, credits, offsets, alimony
received, unemployment compensation, or other income reported
on Federal Form 1040 or 1040-SR, Schedule 1, Lines 1, 2a, 7,
and 8a through 8z, add the amounts together. Note: Prizes and
awards, gambling winnings, including lotteries, sports wagering,
fantasy sports contests, raffles, and lump-sum payment from the
sale of a right to receive future lottery payments are examples of
other income as defined by IRS. If the amount is a loss, indicate
the loss by using brackets. See page 3 for additional information if
there is a Louisiana net operating loss being utilized. In the Federal
column, enter the total amount from the lines listed above. Of the
Federal amount, enter the amount of income from these sources
that was earned in Louisiana in the Louisiana column.

Line 16 – La. R.S. 47:297.14 provides for an exclusion for an
individual who is a shareholder, member, or partner of an entity
that made the pass-through entity tax election under La. R.S.
47:287.732.2. This election allows S corporations and other
entities taxed as partnerships for federal income tax purposes
to pay Louisiana income tax at the entity level. The entity must
have received LDR's approval of the election. The add-back
amount is the Louisiana net operating loss that was reported at
the entity level for this tax year that is included on the Federal
Form 1040 or 1040-SR. You must also include any net operating
loss carried forward from a tax year in which the election was
made and utilized in this tax year.

a.	 The interest and dividends were earned while you were
domiciled in Louisiana.

Enter the amount of interest or dividend income taxable to
Louisiana from Federal Form 1040 or 1040-SR, Line 2a, on Line
13 in the Louisiana column. See Revenue Ruling 11-001 if you
have any Build America Bonds.
Line 14 – If any previously exempted Louisiana Student Tuition
Assistance and Revenue Trust (START) contributions were
refunded to you during 2025 by the Louisiana Office of Student
Financial Assistance, enter the amount in the Louisiana column.

Do not include income not taxed at the entity level such as
interest and dividend income. See Revenue Information Bulletin
19-019 and LAC 61:I.1001(C)(4) for more information. You must
attach a copy of Form R-6981, Louisiana Statement of Owner’s
Share of Entity Level Tax Items, and a pro forma Nonresident
and Part-Year Resident (NPR) Worksheet of the Louisiana
Form IT-540B excluding any income, deductions, or other tax
items that were included in the calculation of Louisiana net
income on the entity’s Louisiana Form CIT-620. The difference
of the amount on the NPR worksheet, Line 12, from the original
version and the pro forma version is the amount you can
exclude. If the difference is a loss, the loss must be added
to your AGI for Louisiana purposes. This amount should be
included on the NPR Worksheet, Louisiana column, Line 12.
You may need to complete a pro forma Federal Form 1040 in
order to complete the pro forma NPR worksheet. Per La. R.S.
47:1624(F), the accrual of interest shall be suspended during
any period of time that a delay in the issuance of a refund is
attributable to the taxpayer’s failure to provide information or
documentation required by LAC 61:l.1001.

Line 10 – Add Lines 1 through 9 for each column. Where
appropriate, mark the box to the left of the entry field if the amount
is less than zero. Do not use a negative sign, parentheses, or
brackets with the amount.
Line 11 – In the Federal column, enter the total amount of
adjustments to gross income from your Federal Form 1040 or
1040-SR, Line 10. Of the Federal amount, enter the amount of
Louisiana adjustments to income in the Louisiana column.
Line 12 – Under the Federal column, subtract Line 11 from Line
10 and enter the result on Line 12. This amount should agree with
Federal Form 1040 or 1040-SR, Line 11b. Under the Louisiana
column, subtract Line 11 from Line 10 and enter the result on
Line 12. Enter the Federal Adjusted Gross Income from the NPR
worksheet, Federal column, Line 12, on Form IT-540B, Line 7.
Where appropriate, mark the box to the left of the entry field if the
amount is less than zero. Do not use a negative sign, parentheses,
or brackets with the amount. Complete the remainder of the
worksheet to calculate Louisiana Adjusted Gross Income.
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Instructions for Nonresident and Part-Year Resident Worksheet ...Continued
Line 17 – La. R.S. 47:297.25 allows businesses to elect a
bonus depreciation deduction, also known as full expensing,
for qualified property placed in service during the tax year. This
election permits you to deduct 100% of the cost of qualified
property on your Louisiana return in the year the property is
placed in service. For each taxable year following the year
you claim this deduction, you are required to add back to your
Federal AGI the amount of federal depreciation claimed on the
same property because the property was fully expensed on your
Louisiana return in the initial year. See Revenue Information
Bulletin 25-012 for additional information. Form R-90158, Bonus
Depreciation Schedule, must be attached to your return.

CODE	

05E –	Other Retirement Benefits – Enter the amount of
retirement benefits received from any retirement systems
whose benefits are specifically exempted by law from
Louisiana income tax. This includes retirement systems
for school employees, State Police, municipal employees
and police, parochial employees, firefighters, Assessors,
Clerks of Court, District Attorneys, Registrars of Voters,
Sheriffs, and certain local retirement systems. In the
space provided, enter the name of the retirement system
or the statutory citation exempting these benefits from
Louisiana income tax. A list of the eligible retirement
systems and their statutory citations can be found
at https://revenue.louisiana.gov/tax-education-andfaqs/faqs/individual-income-tax/. This amount must be
included in the calculation of Line 12 under the Louisiana
column. Indicate the month and year that you or your
spouse retired in the appropriate space. You must attach
a copy of your 1099-R(s) to your return.

Line 18 – Add Lines 12 through 17 and enter the result in the
Louisiana column. If the amount is less than zero, enter zero "0".
This line may not be less than zero.
EXEMPT INCOME LINES 19A THROUGH 19F
Income items that are considered exempt by Louisiana law to
arrive at Louisiana taxable income are referenced individually by a
three-digit code. Enter the description, identifying code, and dollar
amount in the appropriate spaces on Lines 19A through 19F.
Line 20 – Add Lines 19A through 19F.
Line 21– Subtract Line 20 from Line 18. Also, enter this amount
on Form IT-540B, Line 8, if the amount is greater than $0. If the
amount is less than zero, enter zero "0". This line may not be
less than zero.
NOTE: Use only the codes referenced in the table on the
Nonresident and Part-Year Resident Worksheet. The codes
listed here are not interchangeable with other codes on
other schedules.

Worksheet for Code 06E
1.	Enter retirement income you received
and reported on Federal Form 1040 or
1040-SR, Lines 4b and Line 5b. Enter
taxpayer’s amount on Line 1(a) and
enter spouse’s amount on Line 1(b).

Example:
Credit Description	

Code 	

Amount of Credit Claimed

START Savings 						
00
0 9 E
7 0 0
Program	

.

CODE	

EXEMPTION DESCRIPTION

01E –	Interest and Dividends on U.S. Government
Obligations – Enter the amount of interest and dividends
received from U.S. government obligations that are
included in the amount on Line 12 under the Louisiana
column. Include amounts received from mutual funds,
which are identified as income from investments in U.S.
government obligations. If the amount is not identified
specifically, it is taxable and cannot be excluded. This
amount must be included in the calculation of Line 12 in
the Louisiana column.

Taxpayer

Spouse

a.

b.

_________ _________

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

_________ _________

3.	Subtract Line 2 from Line 1.

_________ _________

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

$12,000

$12,000

_________ _________

6.	If your filing status is single, head of household, married filing
separately, or qualifying surviving spouse, enter the amount from
Line 5(a) above on the NPR worksheet and code as 06E. If your filing
status is married filing jointly, add the amounts on Lines 5(a) and
5(b) above and enter the result on the NPR worksheet and code
as 06E.

02E –	Louisiana State Employees’ Retirement Benefits –
Enter the amount of retirement benefits received from
the Louisiana State Employees’ Retirement System. This
amount must be included in the calculation of Line 12
under the Louisiana column. Indicate the month and year
that you or your spouse retired in the appropriate space.

06E –	 Annual Retirement Income Exemption for Taxpayers
65 Years of Age or Older – Up to $12,000 of your
annual retirement income may be exempted from
state taxation if your filing status is single, head
of household, married filing separately, or qualifying
surviving spouse, and you are 65 years of age or
older. If your filing status is married filing jointly, both
you and your spouse are age 65 years or older, and
each of you received annual retirement income, up
to $12,000 of the annual retirement income that each
taxpayer receives may be exempt from state taxation.

03E –	Louisiana State Teachers’ Retirement Benefits –
Enter the amount of retirement benefits received from
the Louisiana State Teachers’ Retirement System. This
amount must be included in the calculation of Line 12
under the Louisiana column. Indicate the month and year
that you or your spouse retired in the appropriate space.
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CREDIT DESCRIPTION

04E –	Federal Retirement Benefits – Enter the amount of
retirement benefits received from a Federal Retirement
System, including benefits received from a military
survivor benefit plan. This amount must be included in
the calculation of Line 12 under the Louisiana column.
Indicate the month and year that you or your spouse
retired in the appropriate space.

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Instructions for Nonresident and Part-Year Resident Worksheet ...Continued
CODE	

EXEMPTION DESCRIPTION

	

“Annual retirement income” that is taxable to Louisiana
is any distributions from a pension, an annuity, or an
individual retirement arrangement (IRA) that you receive
and report on Federal Form 1040 or 1040-SR, Lines
4b and 5b. Do not include retirement benefits that are
coded as 02E, 03E, 04E, or 05E. Enter the name of the
payor on the line provided.

	

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

	

CODE	

11E –	 Road Home – La. R.S. 47:293(9)(a)(i) and (10) provide
that any grant, loan, or other benefit directly or indirectly
provided to a taxpayer by the Disaster Recovery Unit
of the Office of Community Development shall be
excluded if the income was included in the taxpayer’s
Federal Adjusted Gross Income. Benefits may include
payments from Restore Louisiana for recovery from the
Great Flood of 2016. This amount must be included in
the calculation of Line 12 under the Louisiana column.

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

08E –	Native American Income – Louisiana Administrative
Code 61:I.1303 provides that income derived from
sources on the reservation that have been earned or
received by an enrolled member of a federally recognized
Indian tribe who resides on that tribe’s reservation
shall be exempted from Louisiana individual income
tax. The income derived from sources outside of the
reservation, including sources outside of Louisiana,
that have been earned or received by an enrolled
member of a federally recognized Indian tribe residing on
that tribe’s reservation is taxable for Louisiana individual
income tax purposes. Income earned by a member of
a federally recognized tribe residing off of the tribe’s
reservation in Louisiana is taxable regardless of the
income source. Additionally, an enrolled member of a
federally recognized Indian tribe who resides on the
reservation for a portion of the year and resides off the
reservation for a portion of the year is taxed based on
where the enrolled member resided when the income
was earned. This amount must be included in the
calculation of Line 12 under the Louisiana column.

13E –	Recreation Volunteer – La. R.S. 47:293(9)(a)(xii) and
(10) provide an exclusion of $500 per tax year for
individuals who volunteer for recreation departments.
To qualify for the Recreation Volunteer exclusion, the
taxpayer must serve as a volunteer for 30 or more
hours during the taxable year and must be registered
as a volunteer with a recreation department operated
by the state of Louisiana or a political subdivision
of the state. The recreation department must certify
that the taxpayer served as a volunteer and was not
compensated for their services.
14E –	Volunteer Firefighter – La. R.S. 47:293(9)(a)(xii) and
(10) provide an exclusion of $500 per tax year for
individuals who serve as volunteer firefighters. To qualify
for the Volunteer Firefighter exclusion, the taxpayer
must complete 24 hours of continuing education and
be an active member of the Louisiana State Fireman’s
Association or on the departmental personnel roster
for the State Fire Marshal’s Volunteer Fireman’s
Insurance Program. To substantiate the exclusion, a
taxpayer should retain either a membership card with
the taxpayer’s name and the applicable tax year, a
lifetime membership card, or a copy of the departmental
personnel roster for the State Fire Marshal’s Volunteer
Fireman’s Insurance Program and a certificate or
other document provided to the taxpayer noting the
date of the training, the topic covered, the duration of
the training, and name and contact information of the
person providing the training to support the continuing
education requirements.

09E –	START Savings Program Contributions – La. R.S.
47:293(9)(a)(vi) provides that any Louisiana resident who
is a Louisiana Student Tuition Assistance and Revenue
Trust (START) account holder with a filing status of single,
married filing separately, head of household, and qualifying
surviving spouse can exempt up to $2,400 per beneficiary
from Louisiana taxable income. Account holders with
a filing status of married filing jointly can exempt up to
$4,800 per beneficiary from Louisiana taxable income.
In certain situations, the exemption amount can be
doubled. See Revenue Information Bulletin 06-003 for
more information. The exemption for amounts contributed
to a START K12 account is reported using code 28E.

16E –	Voluntary Retrofit Residential Structure – La. R.S.
47:293(9)(a)(xiii) and (10) provide an exclusion for a
taxpayer who voluntarily retrofits an existing residential
structure on which the homestead exemption is claimed
for ad valorem tax purposes and the structure is
not rental property. The exclusion is for 50 percent
of the cost paid or incurred on or after January 1,
2007, less the value of any other state, municipal, or
federally sponsored financial incentives and is limited
to $5,000 per retrofitted residential structure. To qualify,

10E –	 Military Pay Exclusion – La. R.S. 47:293(9)(e) provides
an exclusion to Louisiana residents who were on active
duty in the U.S. armed forces for 120 or more consecutive
days. The exempt portion is the compensation earned
outside of Louisiana during and after 120 plus consecutive
days of active duty, up to $50,000. Example: If on January
15, 2025, you went on active duty and continuously
remained on active duty at least through May 14, 2025,
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EXEMPTION DESCRIPTION

(120 days) during which you served 40 days in Louisiana
and the remainder outside of Louisiana, income from
the 41st day forward is exempt, up to $50,000, once you
have served more than 120 consecutive days. Retain
a copy of your official orders, including endorsements
that establish your 120 plus consecutive days of active
duty with your 2025 return. If filing electronically, bring a
copy of your orders including endorsements to your tax
preparer. This amount must be included in the calculation
of Line 12 under the Louisiana column.

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CODE	

EXEMPTION DESCRIPTION

CODE	

the voluntary retrofitting must not be a construction,
reconstruction, alteration, or repair of an existing
residential structure and must comply with the State
Uniform Construction Code. See Revenue Information
Bulletin 09-007 and 23-028 for more information.
17E –	Elementary and Secondary School Tuition –
Louisiana residents are allowed a deduction for certain
school expenses paid during their time as a resident.
La. R.S. 47:297.10 provides a deduction for expenses
paid for your qualified dependent’s enrollment in a
nonpublic elementary or secondary school or any public
elementary or secondary laboratory school operated
by a public college or university. Expenses paid with
amounts deducted as START K12 Savings Program
Contributions (Code 28E) are not eligible for this
deduction. The dependent must be claimed on your
2025 federal return or must have been claimed on your
2024 Louisiana return. To calculate the amount of the
deduction, use the 2025 Louisiana School Expense
Deduction Worksheet.

21E –	
Employment of Certain Qualified Disabled
Individuals – La. R.S. 47:297.13 provides a deduction
for a taxpayer who provides continuous employment
to a qualified individual with a disability within the
state. Form R-10605, Application for Deduction for
Employment of Certain Qualified Disabled Individuals,
must be attached to your return.
22E –	S Bank Shareholder Income Exclusion – La. R.S.
47:297.3 provides an exclusion for an S Bank shareholder
for the portion of the income reported by an S Bank on
Federal Form 1120S, Schedule K-1, or the portion on
the income reported by an S Bank on an equivalent
document, which is attributable to the net earnings
used to compute the S Bank's shares tax as provided
in La. R.S. 47:1967. Attach a copy of Schedule K-1 as
documentation for the amount excluded. The exclusion
is only allowed if the entity did not make the passthrough entity tax election under La. R.S. 47:287.732.2.
This amount must be included in the calculation of Line
12 in the Louisiana column.

18E –	 Educational Expenses for Home-Schooled Children
– Louisiana residents are allowed a deduction for
certain school expenses paid during their time as
a resident. La. R.S. 47:297.11 provides a deduction
for expenses paid for homeschooling your qualified
dependent. Expenses paid with amounts deducted as
START K12 Savings Program Contributions (Code 28E)
are not eligible for this deduction. The dependent must
be claimed on your 2025 return or must have been
claimed on your 2024 return. To calculate the amount of
the deduction, use the 2025 Louisiana School Expense
Deduction Worksheet.

23E –	Entity-Level Taxes Paid to Other States – La. R.S.
47:33(6) provides a deduction for an individual partner,
member, or shareholder’s proportionate share of an
entity-level tax paid to other states that is based solely
upon net income included in the entity’s federal taxable
income without any capital component. The deduction
is for the taxpayer’s share of the tax paid during 2025
and is limited to the extent that the proportionate share
of the related income is or was taxed by Louisiana.
The deduction is only allowed if the entity did not make
the pass-through entity tax election under La. R.S.
47:287.732.2. See Revenue Information Bulletin 23-024
for more information and the documentation required to
be attached to your return. The associated income must
be included or was included in the calculation of Line 12
under the Louisiana column.

19E –	 Educational Expenses for a Quality Public Education
– Louisiana residents are allowed a deduction for certain
school expenses paid during their time as a resident. La.
R.S. 47:297.12 provides a deduction for expenses paid
for a quality education for your qualified dependent’s
enrollment in a public elementary or secondary school.
Expenses paid with amounts deducted as START K12
Savings Program Contributions (Code 28E) are not
eligible for this deduction. The dependent must be
claimed on your 2025 return or must have been claimed
on your 2024 return. To calculate the amount of the
deduction, use the 2025 Louisiana School Expense
Deduction Worksheet.

24E –	Pass-Through Entity Exclusion – La. R.S. 47:297.14
provides for an exclusion for an individual who is a
shareholder, member, or partner of an entity that made
the pass-through entity tax election under La. R.S.
47:287.732.2. This election allows S corporations and
other entities taxed as partnerships for federal income
tax purposes to pay Louisiana income tax at the entity
level. The entity must have received LDR’s approval
of the election. The excluded amount is the income
that was reported at the entity level that is included
on Federal Form 1040 or 1040-SR. See Revenue
Information Bulletin 19-019 and LAC 61:I.1001(C)(4)
for more information. You must attach a copy of
Form R-6981, and a pro forma NPR Worksheet of
the Louisiana Form IT-540B excluding any income,
deductions, or other tax items that were included in
the calculation of Louisiana net income on the entity’s

20E –	Capital Gain from Sale of Louisiana Business –
La. R.S. 47:293(9)(a)(xvii) provides a deduction for
net capital gains resulting from the sale or exchange
of an equity interest or from the sale or exchange of
substantially all of the assets of a nonpublicly traded
corporation, partnership, limited liability company, or
other organization commercially domiciled in Louisiana.
To qualify for the deduction, the taxpayer must have held
the business for a minimum of five years immediately
prior to the sale or exchange. This deduction is limited
to those with installment and perfected sales prior
to January 1, 2025. See LAC 61:l.1312 and Form
R-6180, Net Capital Gains Deduction Worksheet, for
more information and documentation required to be
www. reve nu e.lo uisian a. gov 	

EXEMPTION DESCRIPTION

attached to your return. This amount should be included
in the amount on Schedule E, Line 1. Per La. R.S.
47:1624(F), the accrual of interest shall be suspended
during any period of time that a delay in the issuance of
a refund is attributable to the taxpayer’s failure to provide
information or documentation required by LAC 61:l.1312.

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EXEMPTION DESCRIPTION

CODE	

27E –	COVID-19 Relief Benefits – La. R.S. 47:293(9)(a)
(xx) and (10) provides an exemption fo