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.

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.