How does the donation to a school tuition organization affect a taxpayer’s declaration of estimated tax?


Taxpayers are generally required to pay quarterly declarations of estimated tax if the taxpayer’s income tax liability is expected to exceed their credits, including withholdings, allowable against income tax liability. Taxpayers who donate to a school tuition organization are allowed to factor in the presumptive credit related to such donation when calculation the declaration of estimated tax. The nonrefundable income tax credit a taxpayer presumes they will receive for the donation to a school tuition organization will reduce the declaration payments due quarterly.

Filing Dates


News & Announcements

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.

January 08, 2025

To reduce costs, LDR to cease mailing state sales tax returns to businesses

Louisiana Department of Revenue will cease printing and mailing copies of the Louisiana state sales tax return to businesses registered for sales tax in the state.

December 11, 2024

Tax preparer faces multiple felony fraud charges

A Terrebonne Parish woman faces multiple felony charges for the attempted theft of thousands of dollars in fraudulent state income tax refunds.


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