When is the credit earned and when may it be claimed on a tax return?


The credit is earned when the donation is made by the taxpayer; however, the credit cannot be claimed on a tax return until Louisiana Department of Education issues a receipt to the taxpayer through the school tuition organization. The taxpayer must have the receipt on or before the due date of the return in order to claim the credit for the preceding tax year. When claiming the credit on the taxpayer’s Louisiana income tax return, the taxpayer must attach Form R-10604 Receipt for Donations to School Tuition Organization Tax Credit.

Filing Dates


News & Announcements

August 26, 2025

LDR partners with OMV in Lafayette to resolve driver’s license suspensions

BATON ROUGE – The Louisiana Department of Revenue (LDR) is partnering with the state Office of Motor Vehicles (OMV) to help Lafayette-area taxpayers resolve driver’s license suspensions.

August 25, 2025

New Orleans-area suspects arrested; products seized in crackdown on illegal vapes

BATON ROUGE – A state task force arrested four people and confiscated tens of thousands of banned substances in the second phase of a statewide crackdown on illegal and unauthorized vape products.

August 12, 2025

Guilty plea resolves fraud investigation related to Hurricane Ida recovery

A guilty plea in a Baton Rouge criminal court closes the investigation into a fraud case related to the recovery process following Hurricane Ida in 2021.


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