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Louisiana Free Printable  for 2024 Louisiana Louisiana Nonresident Income Tax Return Instructions

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Louisiana Nonresident Income Tax Return Instructions
Form IT-540Bi

WHAT’S NEW FOR LOUISIANA 2023 INDIVIDUAL INCOME TAX? Filing Status – Line 5 – The filing status of qualifying widow(er) has been updated to Qualifying Surviving Spouse to reflect current terminology. SCHEDULE J-NR – NONREFUNDABLE PRIORITY 3 CREDITS Child Care Credit Carried Forward From 2018 through 2022 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 2023 tax year, credits from 2018 through 2022 can be applied on Line 3. Any remaining child care credit from 2017 cannot be applied to the 2023 tax liability. (R.S. 47:297.4) Electric and Hybrid Vehicle Road Usage Fee – Line 23B – Act 578 of the 2022 Regular Legislative Session levies a road usage fee to be paid by the owner or lessee of an electric or hybrid vehicle registered and operated in Louisiana during the calendar year. The fee is based on a calendar year and is prorated if the vehicle was owned, leased, or registered in Louisiana 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. (R.S. 32:461) School Readiness Credit Carried Forward From 2018 through 2022 – 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 2023 tax year, credits from 2018 through 2022 can be applied on Line 5. Any remaining child care credit from 2017 cannot be applied to the 2023 tax liability. (R.S. 47:6104) Motion Picture Investment – Code 251 and Motion Picture Infrastructure – Code 261 – Act 411 of the 2023 Regular Legislative Session prohibits a taxpayer from using a credit if there exists a delinquent federal, state, or local tax obligation. The taxpayer must certify that there is no delinquent federal, state, or local tax obligation on Form R-90150, Taxpayer Certification of Compliance of Tax Obligations for the Motion Picture Production Credit. This form must be attached to the return. NONRESIDENT & PART-YEAR RESIDENT (NPR) WORKSHEET Add Back of Pass – Through Entity Loss – Line 16 and Pass – Through Entity Exclusion Deduction – Code 24E – Instructions were updated to clarify that you must attach a copy of Form R-6981, Louisiana Statement of Owner’s Share of Entity Level Tax Items, and a pro forma Federal Form 1040 that excludes any income, deductions or other tax items that were included in the calculation of Louisiana net income on the entity’s Louisiana Form CIFT-620. The amount that you can exclude using Code 24E is the difference in Federal AGI calculated on your Federal Form 1040 and the pro forma Federal Form 1040. If the difference is a loss, the loss must be added to your Federal AGI on Line 16. Historic Structures – Code 253 – Act 426 of the 2023 Regular Legislative Session expands the credit to include expenditures which are incurred on or after January 1, 2023 and to allow the credit for expenditures related to the rehabilitation of a historic structure contributing to the National Register of Historic Places. In addition, Act 426 increases the credit and provides a different rate for qualifying structures located in a rural area for taxable periods beginning on or after January 1, 2023, and before January 1, 2029. (R.S. 47:6019) Capital Gain from Sale of Louisiana Business – Code 20E – Instructions were updated to refer taxpayers to Form R-6180, Net Capital Gains Deduction Worksheet, for more information and for the documentation required to be attached to your return. SCHEDULE D-NR – DONATIONS Firearm Safety Devices – Code 465 – Act 403 of the 2023 Regular Legislative Session provides a credit for the purchase of one or more firearm safety devices from a federally licensed dealer in a single transaction. Only one credit can be earned per return in a tax year. The credit is for the amount paid for the qualifying items, including sales tax, limited to $500. "Firearm" means any pistol, revolver, rifle, shotgun, machine gun, submachine gun, black powder weapon, or assault rifle which is designed to fire or is capable of firing fixed cartridge ammunition or from which a shot or projectile is discharged by an explosive. "Firearm safety device" means a safe, gun safe, gun case, lock box, or other device that is designed to be or can be used to store a firearm and that is designed to be unlocked only by means of a key, a combination, or other similar means. Only $500,000 in credits can be granted in a year. A copy of the receipt must be attached to the return as documentation of the credit. Holden's Hope – Line 21 – You may donate all or part of your adjusted overpayment to Holden's Hope to support families of infants who have long medical stays in the hospital and families coping with miscarriages, stillbirths or the loss of an infant. For more information, visit www.holdenshopeforever.org. SCHEDULE F-NR – REFUNDABLE PRIORITY 2 CREDITS School Readiness Child Care Directors and Staff – Code 66F and Line 5A – The credit is for eligible child care directors and eligible child care staff based on certain attained qualifications. The amount of the credit is adjusted each year if there is an increase in the Consumer Price Index Urban (CPI-U). The credit amount for 2023 can be found at www.revenue.louisiana.gov/ SchoolReadiness. You must enter the facility license number from Form R-10615 on Line 5A and attach a copy of Form R-10615 to your return. Failure to do so will result in processing delays. For more information regarding this credit, contact the Louisiana Department of Education. (R.S. 47:6106) Biomed/University Research – This credit is no longer available because Act 386 of the 2017 Regular Legislative Session ended the credit effective July 1, 2017. Adoption of Unrelated Infant – Code 78F – Act 452 of the 2023 Regular Legislative Session allows a refundable credit of $5,000 for the adoption of a child who is unrelated to the taxpayer and who is less than three years of age. An adoption of an infant from foster care does not qualify for the credit. The credit is taken for the year in which the adoption becomes final. Attach a copy of the adoption order or decree and a letter from the private agency or attorney stating the date of placement. Digital Interactive Media – This credit is no longer available because the time to carry forward unused credits has ended. VISIT THESE LDR WEBSITES: • www.revenue.louisiana.gov/taxforms for forms and instructions. • www.revenue.louisiana.gov/individuals for tax information. • www.revenue.louisiana.gov/fileonline for free filing options. Historic Residential – This credit is no longer available because Act 272 of the 2013 Regular Legislative Session ended the credit effective December 31, 2017. www. reve nu e.lo uisian a. gov • www.revenue.louisiana.gov/latap for free payment options. 1 L o u i s i a n a D e p a r t m e n t o f Reve nu e General Information for Filing your 2023 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 www.revenue.louisiana.gov/fileonline. • See page 1 for What’s New for 2023. 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 return reporting income earned in 2023. representative, and the decedent met the filing requirements at the date of death. If both conditions apply, mark the decedent box 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, found on the LDR website. 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. Write 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 clearly 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 (LAC) 61:I.1305 and 61:III.1527 on LDR’s website at www.revenue.louisiana.gov/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 2023 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. 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 payments made on your behalf, or claiming a 2023 refundable child care credit. 3. Military – If you are military personnel whose domicile is not Louisiana, you must report any nonmilitary Louisiana sourced income on Form IT-540B, Louisiana Nonresident Individual Income Tax Return. The federal Military Spouses Residency Relief Act has extended certain residency protections to spouses of military members. Under this Act, a spouse’s state of residence 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. A spouse who is NOT a resident of Louisiana but is in Louisiana solely to be with a Louisiana stationed servicemember who is NOT a resident of Louisiana must report all Louisiana sourced income other than wages, interest, or dividends, on Form IT-540B. If you qualify under the Military Spouses Residency Relief Act, mark an "X' in the "MSRA" box on the face of the return. Income earned within or derived from Louisiana sources such as rents, royalties, estates, trusts, or partnerships is taxable to Louisiana. See Revenue Information Bulletin 10-005 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. 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 www.revenue.louisiana.gov/latap. If married, enter Social Security Numbers and date 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. 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. If you are military personnel whose home of record is Louisiana and you meet the filing requirements of 1 or 2 above, you must file a return, regardless of where you were stationed. If you are single, you should file Form IT-540, Louisiana Resident Individual Income Tax Return, and report all of your income to Louisiana. If you are married, and both you and your spouse are residents of Louisiana, you should file Form IT-540 and report all of your income to Louisiana. If you are married and 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. FORMS Forms and instructions are on the Louisiana Department of Revenue (LDR) website, www.revenue.louisiana.gov/taxforms. 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, 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. 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 www. reve nu e.lo uisian a. gov 2 L o u i s i a n a D e p a r t m e n t o f Reve nu e General Information for Filing your 2023 Louisiana Nonresident and Part–Year Resident Individual Income Tax Return...Continued NOTE: Do not make any adjustments for refunds received, or for payments made with the original return. This information is already on file. 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 www.revenue.louisiana.gov/latap. 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 and 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 know 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 15, 2024. 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, then you should submit your payment with a payment voucher (Form R-2868V) by May 15, 2024. 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 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 the LDR website. You may also submit the request by accessing your account at www.revenue.louisiana.gov/latap. 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 for more information. 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. FEDERAL TAX ADJUSTMENTS Louisiana Revised Statute (R.S.) 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. 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. WHEN TO FILE 1. A 2023 calendar year return is due on or before May 15, 2024. 2. Returns for fiscal years are due on or before the 15th day of the fifth month after the close of the taxable year. 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 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 2023 is due on or before May 15, 2024. See the instructions for Line 23B for more information. 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. 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 www. reve nu e.lo uisian a. gov 3 L o u i s i a n a D e p a r t m e n t o f Reve nu e Instructions for Preparing your 2023 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 2023, complete Lines 1 through 6D. 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 14, 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 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 8 – Enter the amount of your Louisiana Adjusted Gross Income. This amount is taken from the NPR Worksheet, Line 20. If your Louisiana Adjusted Gross Income is less than zero, enter zero “0.” Lines 1-5 – 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 9 – Divide Line 8 by Line 7. Carry out to 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 (R.S. 47:293(10)). Lines 10A through 10E – 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. Line 10A – 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. Lines 6A and 6B – Exemptions – Mark an “X” in the appropriate boxes. You must use the same number of exemptions on your Louisiana return as you did on your federal return, unless: you are listed as a dependent on someone else’s return, you are age 65 or over, or you are blind. You must claim an exemption for yourself on Line 6A, even if someone else claimed you on their federal tax return. This box has already been marked with an “X” for you. Line 10B – 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 6C – Enter the names of the dependents claimed on your federal return. Complete the required information. If you have more than 6 dependents, attach a statement to your return with the required information. In the box on Line 6C, enter the total number of dependents claimed. Line 10C – If you itemized your deductions on your federal return and your filing status is 1 or 3, enter $13,850; 2 or 5, enter $27,700; 4, enter $20,800. Line 10D – Subtract Line 10C from Line 10B. If less than zero, enter zero “0.” Line 6D – Add Lines 6A, 6B, and 6C. Tax Computation Worksheet (Keep this worksheet for your records.) A Taxable Income: Enter the amount from Form IT-540B, Line 11. A First Bracket: If Line A is greater than $12,500 ($25,000 if filing status is 2 or B 5), enter $12,500 ($25,000 if filing status is 2 or 5). If Line A is less than $12,500 ($25,000 if filing status is 2 or 5), enter amount from Line A. B 00 E 00 Taxable First Bracket: Subtract Line E from Line B. Multiply balance by 1.85% F rounding to the nearest cent, and enter the result in the TAX column. F 00 1.85% Rate Second Bracket: Subtract Line B from Line A; and, if the balance is greater than zero, enter the balance or $37,500 ($75,000 if filing status is 2 or 5), whichever is less. G Note: Reduce this amount by the amount that Line E exceeds Line B. Multiply balance by 3.5% rounding to the nearest cent, and enter the result in the TAX column. G 00 3.5% Rate Third Bracket: Subtract $50,000 ($100,000 if filing status is 2 or 5), from Line A, and H enter the balance. If less than zero, enter “0.” Multiply the balance by 4.25% rounding to the nearest cent, and enter the result in the TAX column. H 00 4.25% Rate Combined Personal Exemption – Standard C1 Deduction: If your filing status is 2, 4, or 5, enter $9,000; if 1 or 3, enter $4,500. C1 00 Credit for Dependents: Enter $1,000 for taxpayers C2 and/or spouses who are 65 or over, or blind, and for each dependent claimed on Form IT-540B, Line 6C. C2 00 C3 00 C3 Total: Add Lines C1 and C2. D Ratio: Enter the ratio from Form IT-540B, Line 9. D E Allowable Deduction: Multiply Line C3 by the ratio on Line D. I % Total Tax: Add the amounts in the TAX column on Lines F, G, and H and round to the nearest dollar. Enter here and on Form IT-540B, Line 12. www. reve nu e.lo uisian a. gov 4 00 TAX I 00 L o u i s i a n a D e p a r t m e n t o f Reve nu e Instructions for Preparing your 2023 Nonresident and Part-Year Resident Income Tax Return ...Continued Line 10E – If you did not itemize your deductions on your federal return, enter a zero "0". Otherwise, multiply Line 10D by the percentage on Line 9. This amount of deduction is the portion applicable to your Louisiana income. Line 19 – If Line 14 is greater than Line 18, subtract Line 18 from Line 14. Also, enter a zero “0” on Line 20 and go to Line 21. Otherwise, enter a zero “0” on Line 19 and go to Line 20. Line 20 – If Line 18 is greater than Line 14, subtract Line 14 from Line 18. Line 11 – Subtract Line 10E from Line 8. If less than zero, enter zero "0." Line 21 – 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 19. Line 12 – Calculate your Louisiana income tax by using the Tax Computation Worksheet on page 4. DO NOT USE RESIDENT TAX TABLES. Line 22 – Subtract Line 21 from Line 19. If less than zero, enter zero “0.” Line 13 – Enter the amount of the Nonrefundable Priority 1 Credits from Form IT-540B, Schedule C-NR, Line 5. Line 23A – During 2023, if you purchased goods 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 2023 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 14 – Subtract Line 13 from Line 12. 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 15 – Enter the amount of your Louisiana Refundable Child Care Credit from the 2023 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 23B – During 2023, 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 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 15A – Enter the amount from the 2023 Louisiana Refundable Child Care Credit Worksheet, Line 3. Line 15B – Enter the amount from the 2023 Louisiana Refundable Child Care Credit Worksheet, Line 6. Line 16 – Enter the amount of your 2023 Louisiana Refundable School Readiness Credit. Your Federal Adjusted Gross Income must be $25,000 or less to claim a credit on this line. The amount is determined from your Louisiana Refundable School Readiness Credit Worksheet. This worksheet must be attached to your return. In the boxes under Line 16, enter the number of your qualified dependents who attended the associated star rated facility or facilities. Line 24 – Add Lines 22, 23A, and 23B. Line 25 – Enter the amount from Line 20, if applicable. Line 17 – Enter the amount of the Other Refundable Priority 2 Credits from Form IT-540B, Schedule F-NR, Line 9. Line 26 – Enter the amount of Refundable Priority 4 Credits from Form IT-540B, Schedule I-NR, Line 6. Line 18 – Add Lines 15, 16, and 17. Do not include amounts on Lines 15A and 15B. Line 27 – Enter the amount of Louisiana income tax withheld in 2023. You must attach copies of all W-2 and 1099 forms that indicate tax was withheld. Consumer Use Tax Worksheet Under La. R.S. 47:302(K), LDR is required to collect a 8.45 percent tax on out-of-state purchases subject to use tax. This 8.45 percent rate (which includes 4 percent to be distributed by LDR to local governments) is in lieu of the actual rate in effect for your area, and is payable regardless of the actual combined state and local rate for your area. See the instructions for Line 23A for more information. This law ensures that Louisiana businesses are not at a competitive disadvantage with out-of-state businesses who are not required to collect sales tax. 1. Taxable purchases .............$ .00 Tax rate (8.45 percent) ....... X .0845 2. Total use tax due ................$ .00 ☛ Enter here and on Form IT-540B, Line 23A. www. reve nu e.lo uisian a. gov 5 L o u i s i a n a D e p a r t m e n t o f Reve nu e Instructions for Preparing your 2023 Nonresident and Part-Year Resident Income Tax Return ...Continued Line 28 – Enter the amount of any credit carried forward from 2022. This amount is shown on your 2022 Form IT-540, Line 36, or IT-540B, Line 38. Lines 41 through 43 – You may make an additional donation to the funds listed on Lines 41 through 43. You must include payment for the amount being donated with your return. The donation will not be made unless you make payment and the donation cannot be refunded at a later date. Line 29 – 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 44 – Interest is charged on all tax amounts not paid by the due date. Enter the amount from the Interest Calculation Worksheet, Line 5. Line 45 – If you fail to file your tax return by the extended due date – on or before November 15, 2024, for calendar year filers, or on or before your fiscal year extended due date, you may be charged a delinquent filing penalty. Enter the amount from the Delinquent Filing Penalty Calculation Worksheet, Line 3. Line 30 – Enter the total amount of estimated payments you made for the 2023 tax year. Line 31 – Enter the amount of any extension payment you made for the 2023 tax year. Line 46 – If you fail to pay the tax due by the due date – on or before May 15, 2024, 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 32 – Add Lines 25 through 31. Line 33 – Overpayment – If Line 32 is greater than Line 24, subtract Line 24 from Line 32. Your overpayment may be reduced by the Underpayment of Estimated Tax Penalty. If Line 32 is equal to Line 24, enter a zero “0” on Lines 33 through 40 and go to Line 41. If Line 32 is less than Line 24, enter a zero “0” on Lines 33 through 39 and go to Line 40. Line 47 – See the instructions for Underpayment Penalty. Line 48 – Add Lines 40 through 47. You may make an electronic payment at www.revenue.louisiana.gov/latap. 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. Line 34 – See instructions for Underpayment Penalty. Line 35 – If Line 33 is greater than Line 34, subtract Line 34 from Line 33 and enter the balance on Line 35. If Line 34 is greater than Line 33, enter zero “0” on Lines 35 through 39, subtract Line 33 from Line 34 and enter the balance on Line 40. You can also pay your taxes by credit card over the internet or by telephone. Visit LDR's website for more information. Line 36 – You may donate all or part of your overpayment (Line 35) to various organizations or funds listed on Schedule D-NR, Lines 2 through 21. Enter the amount from Schedule D-NR, Line 22. This amount cannot be greater than Line 35. Social Security Numbers – Enter your social security number in boxes provided on each page of the return. Line 37 – Subtract Line 36 from Line 35. This amount of overpayment is available for credit or refund. Name Boxes – Enter the first 4 letters of the primary taxpayer’s last name in the boxes on the second, third, and fourth page of this return. Line 38 – Enter the amount of available overpayment shown on Line 37 that you wish to credit to 2024. Filing – YOU MUST SIGN AND DATE YOUR RETURN. If married filing jointly, both spouses must sign. Line 39 – Subtract Line 38 from Line 37. 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. 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 40 – If Line 24 is greater than Line 32, subtract Line 32 from Line 24. If you entered an amount from Line 35 as the result of underpayment penalty exceeding an overpayment, complete Lines 41 through 43, enter zero “0” on Lines 44 through 46, and go to Line 47. www. reve nu e.lo uisian a. gov DO NOT SUBMIT A PHOTOCOPY OF THE RETURN. Only submit an original return. 6 L o u i s i a n a D e p a r t m e n t o f Reve nu e 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 – 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 - 9 and use Lines 13 through 20 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. annuities that was earned in Louisiana in the Louisiana column. 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. If the amount is a loss, indicate the loss by using brackets. For example, an S corporation loss of $2,000 would be reflected as <2,000>. 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. 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 R.S. 47:44.2. 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 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. 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. 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, 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 10 – Add Lines 1 through 9 for each column. 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 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 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 11. 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. Complete the remainder of the worksheet to calculate Louisiana Adjusted Gross Income. 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. If the amount is a loss, indicate the loss by using brackets. For example, a business loss of $1,356 would be reflected as <1,356>. Of the Federal amount, enter the amount of business and farm income 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 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 lines that are included in your Federal Adjusted Gross Income. In the Federal column, enter the total amount of capital gains and ordinary gains. If the amount is a loss, indicate the loss by using brackets. For example, an ordinary loss of $3,500 would be reflected as <3,500>. Of the Federal amount, enter the amount of gains or losses that was sourced in Louisiana in the Louisiana column. a. The interest and dividends were earned while you were domiciled in Louisiana. 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 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 www. reve nu e.lo uisian a. gov c. The obligations were purchased on or after January 1, 1980. 7 L o u i s i a n a D e p a r t m e n t o f Reve nu e Instructions for Nonresident and Part-Year Resident (NPR) Worksheet ...Continued 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. Example: Credit Description Amount of Credit Claimed . START Savings 00 0 9 E 7 0 0 Program Line 14 – If any previously exempted Louisiana Student Tuition Assistance and Revenue Trust (START) contributions were refunded to you during 2023 by the Louisiana Office of Student Financial Aid, enter the amount in the Louisiana column. 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. Line 15 – If any previously exempted Louisiana Student Tuition Assistance and Revenue Trust Grades K-12 (START K12) contributions were refunded to you during 2023 by the Louisiana Office of Student Financial Aid, enter the amount in the Louisiana column. Line 16 – 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 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. 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 CIFT-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. 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. 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. 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. 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 www.revenue. louisiana.gov/FAQ/Details/1216. 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. Line 17 – Add Lines 12 through 16 and enter the result in the Louisiana column. EXEMPT INCOME LINES 18A THROUGH 18F 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 18A through 18F. 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 in these instructions. www. reve nu e.lo uisian a. gov Code 06E – Annual Retirement Income Exemption for Taxpayers 65 Years of Age or Older – Up to $6,000 of your annual retirement income may be exempted from state taxation if your filing status is single, head of household, married filing 8 L o u i s i a n a D e p a r t m e n t o f Reve nu e Instructions for Nonresident and Part-Year Resident Worksheet ...Continued CODE EXEMPTION DESCRIPTION CODE EXEMPTION DESCRIPTION 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 $6,000 of the annual retirement income that each taxpayer receives may be exempt from state taxation. 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. “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, Line 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 widow(er), determine the exempt amount that should be entered by completing the FIRST COLUMN of the worksheet provided below. If your filing status is married filing jointly, determine the exempt amount that should be entered by completing BOTH COLUMNS of the worksheet provided below. 09E – START Savings Program Contributions – 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 widow(er) 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. Worksheet for Code 06E 1. Enter retirement income you received and reported on Federal Form 1040 or 1040SR, Line 4b and Line 5b. Enter taxpayer’s amount on Line 1(a) and enter spouse’s amount on Line 1(b). 2. Enter retirement income you received and reported as codes 02E, 03E, 04E, 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. 10E – Military Pay Exclusion – 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, 2023, you went on active duty and continuously remained on active duty at least through May 14, 2023, (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 2023 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. Taxpayer Spouse a. b. ________ ________ ________ ________ ________ ________ $6,000 $6,000 ________ ________ 6. If your filing status is single, head of household, married filing separately, or qualifying widow(er), 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. 11E – Road Home – 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. 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 www. reve nu e.lo uisian a. gov 13E – Recreation Volunteer – 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. 9 L o u i s i a n a D e p a r t m e n t o f Reve nu e Instructions for Nonresident and Part-Year Resident Worksheet ...Continued CODE EXEMPTION DESCRIPTION CODE 14E – Volunteer Firefighter – R.S. 47:293(9)(a)(xii) and (10) provides 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. 20E – Capital Gain from Sale of Louisiana Business – R.S. 47:293(9)(a)(xvii) and (10) provide 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. See Form R-6180, Net Capital Gains Deduction Worksheet, for more information and documentation required to be attached to your return. This amount must be included in the calculation of Line 12 under the Louisiana column. 16E – Voluntary Retrofit Residential Structure – 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, 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 for more information. 21E – Employment of Certain Qualified Disabled Individuals – 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. 17E – Elementary and Secondary School Tuition – Louisiana residents are allowed a deduction for certain school expenses paid during their time as a resident. 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 2023 return or must have been claimed on your 2022 return. To calculate the amount of the deduction, use the 2023 Louisiana School Expense Deduction Worksheet. 22E – S Bank Shareholder Income Exclusion – 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 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 pass-through entity tax election under 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. 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 2023 return or must have been claimed on your 2022 return. To calculate the amount of the deduction, use the 2023 Louisiana School Expense Deduction Worksheet. www. reve nu e.lo uisian a. gov EXEMPTION DESCRIPTION 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. 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 2023 return or must have been claimed on your 2022 return. To calculate the amount of the deduction, use the 2023 Louisiana School Expense Deduction Worksheet. 23E – Entity Level Taxes Paid to Other States – R.S. 47:33(A) (7) 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 2023 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 10 L o u i s i a n a D e p a r t m e n t o f Reve nu e Instructions for Nonresident and Part-Year Resident Worksheet ...Continued CODE EXEMPTION DESCRIPTION CODE 28E – START K12 Savings Program Contributions – R.S. 47:293(9)(a)(xxv) provides that any Louisiana resident who is a Louisiana Student Tuition Assistance and Revenue Trust K-12 (START K12) account holder with a filing status of single, married filing separately, head of household, and qualifying widow(er) can exempt up to $1,200 per beneficiary from Louisiana taxable income. Account holders with a filing status of married filing jointly can exempt up to $2,400 per beneficiary from Louisiana taxable income. See Revenue Information Bulletin 22-016 on LDR’s website. Amounts deducted that are used to pay costs associated with a student's enrollment in a school or home-schooled are not eligible for the deductions authorized pursuant R.S 47:297.10, 297.11, and 297.12. entity tax election under R.S. 47:287.732.2. See Revenue Information Bulletin 18-029 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. 24E – Pass–Through Entity Exclusion – 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 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. 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, 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 Louisiana Form CIFT-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 Federal AGI for Louisiana purposes on Line 16. This amount must be included in the calculation of Line 12 in the Louisiana column. You may need to complete a pro forma Federal Form 1040 in order to complete the pro forma NPR worksheet. 29E – Digital Nomad – R.S. 47:293(9)(a)(xxii) provides that a resident who meets the requirement of a digital nomad is allowed to exclude 50 percent of their gross wages, not to exceed $150,000. The exemption only applies to gross wages resulting from services performed as a digital nomad and earned from
Extracted from PDF file 2023-louisiana-form-it-540bi.pdf, last modified October 2023

More about the Louisiana Form IT-540Bi Individual Income Tax TY 2023

Form IT-540Bi requires you to list multiple forms of income, such as wages, interest, or alimony .

We last updated the Louisiana Nonresident Income Tax Return Instructions in January 2024, so this is the latest version of Form IT-540Bi, fully updated for tax year 2023. You can download or print current or past-year PDFs of Form IT-540Bi directly from TaxFormFinder. You can print other Louisiana tax forms here.


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Other Louisiana Individual Income Tax Forms:

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

Form Code Form Name
Form 540-ES Louisiana Estimated Tax Declaration Voucher For Individuals
Form IT-540 Resident Income Tax Return
Form R-540INS (Obsolete) Refund Request of LA Citizens for Property Insurance-Individual
Form 540V Electronic Filing Payment Voucher
R-1300 Employee Withholding Exemption Certificate (L-4)

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


Form Sources:

Louisiana usually releases forms for the current tax year between January and April. We last updated Louisiana Form IT-540Bi from the Department of Revenue in January 2024.

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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-540Bi

We have a total of three past-year versions of Form IT-540Bi 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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