Important Announcement

Due to critical system updates and the Labor Day holiday, the Louisiana Department of Revenue (LDR) will be closed from 2 p.m. on Friday, Sept. 4, 2026, through Monday, Sept. 7, 2026. In addition to the closure of all LDR offices during this period, all online services including electronic tax filing and payments and the Louisiana Taxpayer Access Point (LaTAP) portal will be unavailable as well. All in-person, telephone and online customer service will resume on Tuesday, Sept. 8.

Is the school expense deduction allowed for children who attend pre-kindergarten?

The Board of Elementary and Secondary Education defines elementary and secondary education as grades kindergarten through 12th grade. Expenses incurred for children who attend pre-kindergarten are not eligible for the tax deduction.