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?


No. The statute provides that the deduction is allowed for the taxpayer who actually pays the tuition and fees. Since you do not directly pay these expenses, you are not eligible for the deduction.

Filing Dates


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Tax preparer arrested for gambling-related tax fraud scheme

A Louisiana tax preparer faces felony charges over an alleged scheme to steal tens of thousands of dollars in fraudulent income tax refunds.

May 12, 2025

Louisiana state income tax deadline is May 15

The deadline for 2024 Louisiana state income tax is Thursday, May 15.

January 29, 2025

Louisiana state income tax filing begins Wednesday, Jan. 29

Louisiana Department of Revenue (LDR) will begin accepting 2024 state individual income tax returns on Wednesday, Jan. 29, 2025.


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