Related pages
- Are interest and dividends from U.S. government obligations exempt from Louisiana income tax?
- Before my child can begin school, the school requires that I provide her immunization records, including the dates when she received required immunizations and booster shots. Are doctor's visits and immunization shots eligible expenses to include for the school expense deduction?
- By state law, my child is allowed to attend school until he is age 21 because he is a special needs student. Does the school expense deduction phase out at a particular age?
- Can all school related fees paid for my child be included as part of the school expense deduction?
- Can I amend my Louisiana return on the department’s website if I filed my original return on paper?
- Can I file my Louisiana return on the department’s website?
- Do I have to request an extension of time for filing the individual income tax return?
- Do I need to file a Louisiana individual income tax return if I am due a refund?
- Does the purchase or lease of a band instrument for students who attend a private school, or who attend a public school, or who are home-schooled qualify as an eligible expense for the purposes of the school expense deduction?
- I filed my individual income tax electronically and selected to have my refund deposited directly into my bank account. It has been over 45 days and the money has not been credited. What should I do?
- How can I check on the status of my individual income tax refund?
- How can I file an amended return?
- How can I get a copy of my tax return?
- How can I make a payment with my extension request?
- How can I report someone who used my child/children's Social Security Number and claimed them on their return without my permission?
- How long will it take to get my refund?
- I am a resident of Texas and won money at a Louisiana Casino and they withheld Louisiana taxes. Do I get back all that was withheld?
- I am a resident professional athlete. Does the electronic filing mandate for professional athletes apply to me?
- I did not live in or receive income from Louisiana. Why did I receive an individual income tax bill?
- I do not live in Louisiana. How do I obtain a refund for taxes withheld from gambling winnings in Louisiana?
- I have received a document from an online retailer labeled “IMPORTANT TAX DOCUMENT ENCLOSED”. Must I include this information on my income tax return?
- I have received an email from an online retailer saying my annual statement is available online. What is this annual statement?
- I normally receive Form IT-540ES, Estimated Tax Declaration Voucher for Individuals, in March of each year. I did not receive a voucher for 2022, why?
- I pay child support for my children, and my ex-spouse pays their tuition and fees at a private school. I claim the children as dependents on my return because of the terms of the divorce decree. Am I able to take the tax deduction for elementary and secondary education even though I do not directly pay the tuition and fees?
- I receive child support for my children, and some of it is used to pay their tuition and fees at a private school. I am unable to claim the children as dependents on my return because of the terms of the divorce decree. However, since I do pay the tuition, fees, and other expenses, am I able to take the deduction for elementary and secondary education?
- I received a corrected W-2. What should I do?
- If I move before I receive my Louisiana individual income tax refund check, will it be forwarded to me?
- Is a nonresident professional athlete required to file an extension electronically?
- Is interest from state or local government obligations exempt from Louisiana income tax?
- Is the school expense deduction allowed for children who attend pre-kindergarten?
- Is there a deadline to request an extension to file a Louisiana Individual income Tax return?
- Is there a list of retirement system benefits that may be excluded from Louisiana income tax?
- My husband (or wife) is deceased; the refund check has been issued in both names. How can I get the refund in my name only?
- My refund was mailed three days ago and I have not received it yet.
- The amount I can deduct for Louisiana’s Excess Federal Itemized Personal Deductions changed. Why?
- The school that my child attends recommends that he participate in an afterschool tutoring program to help him advance to the next grade level. Is this expense allowed for the school expense deduction?
- The school that my child attends requires that a certain style and color of shoe must be worn. Would the purchase of these shoes qualify as an eligible expense for the school expense deduction?
- This is my first time filing a tax return. Can I receive my refund via direct deposit?
- What are the changes made with the passage of the Constitutional Amendment #2 on November 13, 2021, by voters to Individual Income Tax?
- What changes was made to Form IT-540B-NRA for tax year 2021?
- What do I do if I’m locked out of the LA File Online application on the LDR website?
- What information is required for LDR’s LA File Online individual return website application?
- What interest and dividends are eligible for exclusions from Louisiana income tax?
- What is the due date of the individual income tax return?
- What is the electronic mandate for professional athletes?
- What is the mailing address for individual income tax returns?
- Where can I get more information concerning income taxes for a nonresident professional athlete?
- Why do I still have to file a return when I am getting a refund too small to worry about?
- Why isn’t the deduction for Federal income taxes paid available for 2022??
- With the new tax rates effective for the 2022 tax year, how do I estimate my income tax liability in order to make estimated payments?
Related pages
- Are interest and dividends from U.S. government obligations exempt from Louisiana income tax?
- Before my child can begin school, the school requires that I provide her immunization records, including the dates when she received required immunizations and booster shots. Are doctor's visits and immunization shots eligible expenses to include for the school expense deduction?
- By state law, my child is allowed to attend school until he is age 21 because he is a special needs student. Does the school expense deduction phase out at a particular age?
- Can all school related fees paid for my child be included as part of the school expense deduction?
- Can I amend my Louisiana return on the department’s website if I filed my original return on paper?
- Can I file my Louisiana return on the department’s website?
- Do I have to request an extension of time for filing the individual income tax return?
- Do I need to file a Louisiana individual income tax return if I am due a refund?
- Does the purchase or lease of a band instrument for students who attend a private school, or who attend a public school, or who are home-schooled qualify as an eligible expense for the purposes of the school expense deduction?
- I filed my individual income tax electronically and selected to have my refund deposited directly into my bank account. It has been over 45 days and the money has not been credited. What should I do?
- How can I check on the status of my individual income tax refund?
- How can I file an amended return?
- How can I get a copy of my tax return?
- How can I make a payment with my extension request?
- How can I report someone who used my child/children's Social Security Number and claimed them on their return without my permission?
- How long will it take to get my refund?
- I am a resident of Texas and won money at a Louisiana Casino and they withheld Louisiana taxes. Do I get back all that was withheld?
- I am a resident professional athlete. Does the electronic filing mandate for professional athletes apply to me?
- I did not live in or receive income from Louisiana. Why did I receive an individual income tax bill?
- I do not live in Louisiana. How do I obtain a refund for taxes withheld from gambling winnings in Louisiana?
- I have received a document from an online retailer labeled “IMPORTANT TAX DOCUMENT ENCLOSED”. Must I include this information on my income tax return?
- I have received an email from an online retailer saying my annual statement is available online. What is this annual statement?
- I normally receive Form IT-540ES, Estimated Tax Declaration Voucher for Individuals, in March of each year. I did not receive a voucher for 2022, why?
- I pay child support for my children, and my ex-spouse pays their tuition and fees at a private school. I claim the children as dependents on my return because of the terms of the divorce decree. Am I able to take the tax deduction for elementary and secondary education even though I do not directly pay the tuition and fees?
- I receive child support for my children, and some of it is used to pay their tuition and fees at a private school. I am unable to claim the children as dependents on my return because of the terms of the divorce decree. However, since I do pay the tuition, fees, and other expenses, am I able to take the deduction for elementary and secondary education?
- I received a corrected W-2. What should I do?
- If I move before I receive my Louisiana individual income tax refund check, will it be forwarded to me?
- Is a nonresident professional athlete required to file an extension electronically?
- Is interest from state or local government obligations exempt from Louisiana income tax?
- Is the school expense deduction allowed for children who attend pre-kindergarten?
- Is there a deadline to request an extension to file a Louisiana Individual income Tax return?
- Is there a list of retirement system benefits that may be excluded from Louisiana income tax?
- My husband (or wife) is deceased; the refund check has been issued in both names. How can I get the refund in my name only?
- My refund was mailed three days ago and I have not received it yet.
- The amount I can deduct for Louisiana’s Excess Federal Itemized Personal Deductions changed. Why?
- The school that my child attends recommends that he participate in an afterschool tutoring program to help him advance to the next grade level. Is this expense allowed for the school expense deduction?
- The school that my child attends requires that a certain style and color of shoe must be worn. Would the purchase of these shoes qualify as an eligible expense for the school expense deduction?
- This is my first time filing a tax return. Can I receive my refund via direct deposit?
- What are the changes made with the passage of the Constitutional Amendment #2 on November 13, 2021, by voters to Individual Income Tax?
- What changes was made to Form IT-540B-NRA for tax year 2021?
- What do I do if I’m locked out of the LA File Online application on the LDR website?
- What information is required for LDR’s LA File Online individual return website application?
- What interest and dividends are eligible for exclusions from Louisiana income tax?
- What is the due date of the individual income tax return?
- What is the electronic mandate for professional athletes?
- What is the mailing address for individual income tax returns?
- Where can I get more information concerning income taxes for a nonresident professional athlete?
- Why do I still have to file a return when I am getting a refund too small to worry about?
- Why isn’t the deduction for Federal income taxes paid available for 2022??
- With the new tax rates effective for the 2022 tax year, how do I estimate my income tax liability in order to make estimated payments?
How does Louisiana handle the adjustment made under IRC Section 280C?
Internal Revenue Code Section 280C requires a taxpayer who elects to claim certain credits that are based on an expense to reduce the federal deduction for the expense by the dollar amount of the credit claimed. Under R.S. 47:293(9)(ix) Louisiana allows the deduction of any expenses disallowed by IRC Section 280C in calculating Louisiana taxable income for an individual. Therefore the amount of the expense disallowed under IRC Section 280C can be deducted in calculating taxable income for Louisiana. For a resident taxpayer, this adjustment would be done on Schedule E, line 5B of Form IT-540. For a nonresident or part-year resident taxpayer, this adjustment would be done on the Nonresident and Part-year Resident Worksheet of Form IT-540B.