Navigating through the complexities of filing taxes can be daunting, but understanding specific forms like the IT-540-2D can make the process more straightforward for Louisiana residents. This form, designed for the 2012 tax year, serves multiple purposes, including accommodating name changes, filing for deceased taxpayers, and amending previous returns. It delineates taxpayer details such as Social Security numbers, dates of birth, and filing status, laying the groundwork for accurately reporting income, exemptions, deductions, and credits. Among its notable sections, it outlines federal adjusted gross income adjustments, itemized or standard deductions, and various tax credits - both nonrefundable and refundable, including those for child care and school readiness. Moreover, the form allows taxpayers to report Louisiana tax withheld, estimated payments, and overpayments, offering options for refund allocation or carrying forward to the next tax year. Additional features include provisions for underpayment penalties and donations to charitable organizations, rounding off a comprehensive tool for managing one’s tax obligations in Louisiana. Beyond its primary function, the IT-540-2D also encompasses schedules for donations, highlighting Louisiana’s encouragement for taxpayers to contribute to social and environmental causes.
| Question | Answer |
|---|---|
| Form Name | Form It 540 2D |
| Form Length | 12 pages |
| Fillable? | No |
| Fillable fields | 0 |
| Avg. time to fill out | 3 min |
| Other names | it540 2d, Louisiana, LDR, it 540 2d |
2012 Louisiana Resident - 2d
DEV ID
Name
Change
Decedent
Filing
Spouse
Decedent
Amended
Return
NOL
Carryback
Taxpayer DOB
FiLinG status: Enter the appropriate number in the iling status box. It must agree with your federal return.
Spouse DOB
6eXeMPtions:
Taxpayer SSN
Spouse SSN
Telephone
Enter a “1” in box if single.
Enter a “2” in box if married iling jointly.
Enter a “3” in box if married iling separately.
Enter a “4” in box if head of household.
If the qualifying person is not your dependent, enter name here.
Enter a “5” in box if qualifying widow(er).
6A |
X Yourself |
65 or |
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older |
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6B |
Spouse |
65 or |
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older |
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Blind
Blind
Qualifying
Widow(er) Total of
6A & 6B
6C dePendents – Enter dependent information below. If you have more than 6 dependents, attach a statement to your return with the
required information. Enter the total number from Federal Form 1040A, Line 6c, or Federal Form 1040, Line 6c. |
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6C |
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dependent First and Last name |
social security number |
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Relationship to you |
Birth date (mm/dd/yyyy) |
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6D totaL eXeMPtions – Total of 6A, 6B, and 6C |
6d |
6360
Social Security Number
if you are not required to ile a federal return, indicate wages here.
Mark this box and enter zero “0” on Lines 7 through 16.
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FEDERAL ADJUSTED GROSS INCOME – If your Federal Adjusted Gross |
From Louisiana |
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7 |
Schedule E, |
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Income is less than zero, enter “0.” |
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attached |
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8A FEDERAL ITEMIZED DEDUCTIONS
8B FEDERAL STANDARD DEDUCTION
8C EXCESS FEDERAL ITEMIZED DEDUCTIONS – Subtract Line 8B from Line 8A.
9FEDERAL INCOME TAX – If your federal income tax has been decreased by a federal disaster credit allowed by IRS, complete Schedule H and mark box.
10YOUR LOUISIANA TAX TABLE INCOME – Subtract Lines 8C and 9 from Line 7. If less than zero, enter “0.”
11YOUR LOUISIANA INCOME TAX
7
8a
8B
8C
9
10
11
nonReFundaBLe taX CRedits
12A FEDERAL CHILD CARE CREDIT
12B 2012 LOUISIANA NONREFUNDABLE CHILD CARE CREDIT
12C AMOUNT OF LOUISIANA NONREFUNDABLE CHILD CARE CREDIT CARRIED FORWARD FROM 2008 THROUGH 2011
12D 2012 LOUISIANA NONREFUNDABLE SCHOOL READINESS CREDIT
5 |
4 |
3 |
2 |
12E AMOUNT OF LOUISIANA NONREFUNDABLE SCHOOL READINESS CREDIT CARRIED FORWARD FROM 2008 THROUGH 2011
13 EDUCATION CREDIT
14OTHER NONREFUNDABLE TAX CREDITS – From Schedule G, Line 11
15TOTAL NONREFUNDABLE TAX CREDITS – Add Lines 12B through 14.
16ADJUSTED LOUISIANA INCOME TAX – Subtract Line 15 from Line 11. If the result is less than zero, or you are not required to ile a federal return, enter zero “0.”
17 CONSUMER USE TAX |
No use tax due. |
Amount from the Consumer Use |
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Tax Worksheet, Line 2. |
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12a
12B
12C
12d
12e
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14
15
16
17
18 TOTAL INCOME TAX AND CONSUMER USE TAX - Add Lines 16 and 17. |
18 |
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6361
ReFundaBLe taX CRedits
19 2012 LOUISIANA REFUNDABLE CHILD CARE CREDIT
19A Enter the qualiied expense amount from the Refundable Child Care Credit Worksheet, Line 3.
19B Enter the amount from the Refundable Child Care Credit Worksheet, Line 6.
20 2012 LOUISIANA REFUNDABLE SCHOOL READINESS CREDIT
5 |
4 |
3 |
2 |
21 EARNED INCOME CREDIT
22 LOUISIANA CITIZENS INSURANCE CREDIT
23 OTHER REFUNDABLE TAX CREDITS – From Schedule F, Line 7
Social Security Number
19
19a
19B
20
21
22
23
PayMents
24aMount oF Louisiana taX WitHHeLd FoR 2012 – attach Forms
25AMOUNT OF CREDIT CARRIED FORWARD FROM 2011
26AMOUNT PAID ON YOUR BEHALF BY A COMPOSITE PARTNERSHIP FILING Enter name of partnership.
27AMOUNT OF ESTIMATED PAYMENTS MADE FOR 2012
28AMOUNT PAID WITH EXTENSION REQUEST
29TOTAL REFUNDABLE TAX CREDITS AND PAYMENTS – Add Lines 19 and 20 through 28. Do not include amounts on Lines 19A and 19B.
30OVERPAYMENT – If Line 29 is greater than Line 18, subtract Line 18 from Line 29. Otherwise, enter zero “0” on Lines 30 through 36 and go to Line 37.
31UNDERPAYMENT PENALTY – If you are a farmer, check the box.
adJusted oveRPayMent – If Line 30 is greater than Line 31, subtract Line 31 from Line 30 and enter the
32result here. If Line 31 is greater than Line 30, enter zero “0” on Lines 32 through 36, subtract Line 30 from Line 31, and enter the balance on Line 37.
33TOTAL DONATIONS – From Schedule D, Line 20
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25
26
27
28
29
30
31
32
33
ReFund due
34 SUBTOTAL – Subtract Line 33 from Line 32. This amount of overpayment is available for credit or refund.
35 AMOUNT OF LINE 34 TO BE CREDITED TO 2013 INCOME TAX |
CRedit |
36AMOUNT TO BE REFUNDED – Subtract Line 35 from Line 34.
Enter a “1” in box if you want to receive your refund on a MyRefund Card.
Enter a “2” in box if you want to receive your refund by paper check. |
ReFund |
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if you do not make a refund selection, you will receive your refund on a MyRefund Card.
34
35
36
6362
aMounts due Louisiana
37AMOUNT YOU OWE – If Line 18 is greater than Line 29, subtract Line 29 from Line 18 and enter the balance here.
38additionaL donation to tHe MiLitaRy FaMiLy assistanCe Fund
39additionaL donation to tHe CoastaL PRoteCtion and RestoRation Fund
Social Security Number
37
38
39
40
additionaL donation to Louisiana CHaPteR oF tHe nationaL MuLtiPLe sCLeRosis soCiety Fund
40
41 additionaL donation to Louisiana Food Bank assoCiation
42INTEREST
43DELINQUENT FILING PENALTY
44DELINQUENT PAYMENT PENALTY
45UNDERPAYMENT PENALTY – If you are a farmer, check the box.
46 BALANCE DUE LOUISIANA – Add Lines 37 through 45. |
Pay tHis aMount. |
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42
43
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46
do not send CasH.
Status
Contribution and Donation
I declare that I have examined this return, and to the best of my knowledge, it is true and complete. Declaration of paid preparer is based on all available information. If I made a contribution to the START Savings Program, I consent that my Social Security Number may be given to the Louisiana Office of Student Financial Assistance in order to properly identify the START Savings Program account holder. If married filing jointly, both Social Security Numbers may be submitted. I understand that by submitting this form I authorize the disbursement of individual income tax refunds through the method as described on Line 36.
Your Signature
Date
Signature of paid preparer other than taxpayer
Spouse’s Signature (If filing jointly, both must sign.)
Date
Telephone number of paid preparer
Date
Name |
Address |
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Field |
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individual income tax Return |
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Flag |
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Calendar year return due 5/15/2013 |
Mail to: |
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FoR oFFiCe use onLy |
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Social Security Number, PTIN, or |
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Department of Revenue |
FEIN of paid preparer |
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sPeC |
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Code |
6363
Social Security Number
sCHeduLe d – 2012 DONATION SCHEDULE
Individuals who ile an individual income tax return and have overpaid their tax may choose to donate all or part of their overpayment shown on Line 32 of Form
1 adjusted overpayment - From |
1 |
2 |
the Military Family assistance Fund |
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2 |
3 |
Coastal Protection and Restoration Fund |
3 |
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4 |
The START Program |
4 |
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5 |
Wildlife Habitat and Natural Heritage Trust Fund |
5 |
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6 |
Louisiana Prostate Cancer Trust Fund |
6 |
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Louisiana Animal Welfare Commission |
7 |
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National Lung Cancer Partnership |
8 |
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9 |
Louisiana Chapter of the National Multiple Sclerosis Society Fund |
9 |
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10 |
Louisiana Food Bank Association |
10 |
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11 |
Louisiana Bicentennial Commission and Battle of New Orleans Bicentennial Commission |
11 |
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12 |
12 |
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13 |
Louisiana Association of United Ways/LA |
13 |
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14 |
Center of Excellence for Autism Spectrum Disorder |
14 |
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15 |
Alliance for the Advancement of End of Life Care |
15 |
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American Red Cross |
16 |
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17 |
New Opportunities Waiver Fund |
17 |
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18 |
Friends of Palmetto Island State Park |
18 |
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19 |
Dreams Come True, Inc. |
19 |
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TOTAL DONATIONS – Add Lines 2 through 19. This amount cannot be more than Line 1. Also, enter this amount |
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20 |
on Form |
20 |
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6365
sCHeduLe e – 2012 ADJUSTMENTS TO INCOME
1FEDERAL ADJUSTED GROSS INCOME – Enter the amount from your Federal Form 1040EZ, Line 4, oR Federal Form 1040A, Line 21, oR Federal Form 1040, Line 37. Check box if amount is less than zero.
2INTEREST AND DIVIDEND INCOME FROM OTHER STATES AND THEIR POLITICAL SUBDIVISIONS
2A RECAPTURE OF START CONTRIBUTIONS
3TOTAL – Add Lines 1, 2, and 2A.
Social Security Number
1
2
2a
3
eXeMPt inCoMe – Enter on Lines 4A through 4H the amount of exempted income included in Line 1 above. Enter description and associated code, along with the dollar amount.
4A
4B
4C
4D
4E
4F
4G
4H
4I
4J
4K
5A
5B
5C
exempt income description |
Code |
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eXeMPt inCoMe BeFoRe aPPLiCaBLe FedeRaL taX – Add Lines 4A through 4H.
FEDERAL TAX APPLICABLE TO EXEMPT INCOME
EXEMPT INCOME – Subtract Line 4J from Line 4I.
LOUISIANA ADJUSTED GROSS INCOME BEFORE IRC 280C EXPENSE ADJUSTMENT – Subtract Line 4K from Line 3.
IRC 280C EXPENSE ADJUSTMENT
LOUISIANA ADJUSTED GROSS INCOME – Subtract Line 5B from Line 5A. Enter the result here and on Form
amount
4a
4B
4C
4d
4e
4F
4G
4H
4i
4J
4k
5a
5B
5C
description |
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Code |
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Interest and Dividends on US Government Obligations |
01e |
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Louisiana State Employees’ Retirement Benefits (Date Retired) |
02e |
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Taxpayer |
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Spouse |
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Louisiana State Teachers’ Retirement Benefits (Date Retired) |
03e |
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Taxpayer |
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Spouse |
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Federal Retirement Benefits (Date Retired) |
04e |
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Taxpayer |
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Spouse |
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Other Retirement Benefits (Date Retired) |
05e |
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Provide name or statute: |
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Taxpayer |
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Spouse |
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Annual Retirement Income Exemption for Taxpayers 65 or over |
06e |
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Provide name of pension or annuity: |
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Taxable Amount of Social Security |
. ...................................................... |
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07e |
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description |
Code |
Native American Income |
08e |
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START Savings Program Contribution |
09e |
Military Pay Exclusion |
10e |
Road Home |
11e |
Recreation Volunteer |
13e |
Volunteer Firefighter |
14e |
Voluntary Retrofit Residential Structure |
16e |
Elementary and Secondary School Tuition |
17e |
Educational Expenses for |
18e |
Educational Expenses for Quality Public Education |
19e |
Capital Gain from Sale of Louisiana Business |
20e |
Other |
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Identify: |
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49e |
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6366
Social Security Number
sCHeduLe F – 2012 REFUNDABLE TAX CREDITS
1Credit for amounts paid by certain military servicemembers for obtaining Louisiana Hunting and Fishing Licenses.
1A |
Yourself |
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Date of Birth (MM/DD/YYYY) |
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Driver’s License number |
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or State Identiication |
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1B |
Spouse |
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Date of Birth (MM/DD/YYYY) |
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Driver’s License number |
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or State Identiication |
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1C Dependents: List dependent names.
State of issue State of issue State of issue State of issue
Dependent name |
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Date of Birth (MM/DD/YYYY) |
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Dependent name |
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Date of Birth (MM/DD/YYYY) |
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Dependent name |
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Date of Birth (MM/DD/YYYY) |
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Dependent name |
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Date of Birth (MM/DD/YYYY) |
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1D Enter the total amount of fees paid for Louisiana hunting and ishing licenses purchased for the listed individuals. |
1d |
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additional Refundable Credits
Enter description and associated code, along with the dollar amount.
Credit description |
Code |
amount of Credit Claimed |
2
3
4
5
6
7OTHER REFUNDABLE TAX CREDITS – Add Lines 1D and 2 through 6. Enter the result here and on Form
2
3
4
5
6
7
sCHeduLe H – 2012 MODIFIED FEDERAL INCOME TAX DEDUCTION
1 |
Enter the amount of your federal income tax liability found on Federal Form 1040, Line 55. |
1 |
2 |
Enter the amount of federal disaster credits allowed by IRS. |
2 |
3 |
Add Line 1 and Line 2. Enter the result here and on Form |
3 |
6367
Social Security Number
sCHeduLe G – 2012 NONREFUNDABLE TAX CREDITS
1CREDIT FOR TAX LIABILITIES PAID TO OTHER STATES – A copy of the returns iled with the other states must be submitted with this schedule. Enter the amount of the income tax liability paid to other states. Round to the nearest dollar.
2CREDIT FOR CERTAIN DISABILITIES - Mark an “X” in the appropriate boxes. Only one credit is allowed per person.
1
Deaf |
Loss of |
Mentally |
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Limb |
incapacitated |
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2A Yourself
2B Spouse
2C Dependent *
*List dependent names here.
Blind
Enter the total number of qualifying
2D individuals. Only one credit is allowed per person.
2E Multiply Line 2D by $100.
2d
2e
3CREDIT FOR CONTRIBUTIONS TO EDUCATIONAL INSTITUTIONS
3A Enter the value of computer or other technological equipment donated. Attach Form
3a
3B Multiply Line 3A by 40 percent. Round to the nearest dollar. |
3B |
4CREDIT FOR CERTAIN FEDERAL TAX CREDITS
4A |
Enter the amount of eligible federal credits. |
4a |
4B |
Multiply Line 4A by 10 percent. Enter the result or $25, whichever is less. This credit is limited to $25. |
4B |
additional nonrefundable Credits
Enter credit description and associated code, along with the dollar amount of credit claimed.
Credit description
5
6
7
8
9
10
OTHER NONREFUNDABLE TAX CREDITS – Add Lines 1, 2E, 3B, 4B, and 5 through 10. Enter the
11 result here and on Form
Credit Code |
amount of Credit Claimed |
5
6
7
8
9
10
11
6368
CRedit Codes
do not MaiL tHis PaGe (inFoRMation onLy)
schedule F – Credit Codes
description |
Code |
Inventory Tax . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 50F
Ad Valorem Natural Gas . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 51F
Ad Valorem Offshore Vessels . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 52F
Telephone Company Property . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 54F
Prison Industry Enhancement . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 55F
Urban Revitalization . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 56F
Milk Producers . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 58F
Technology Commercialization . . . . . . . . . . . . . . . . . . . . . . . . . . . . 59F
Historic Residential. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 60F
Angel Investor . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 61F
Musical and Theatrical Productions . . . . . . . . . . . . . . . . . . . . . . . . . 62F
schedule G – Credit Codes
description |
Code |
Premium Tax . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 100
Commercial Fishing . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 105
Family Responsibility . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 110
Small Town Doctor/Dentist. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 115
Bone Marrow . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 120
Law Enforcement Education . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 125
First Time Drug Offenders . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 130
Bulletproof Vest . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 135
Nonviolent Offenders . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 140
Owner of Newly Constructed Accessible Home . . . . . . . . . . . . . . . 145
Qualiied Playgrounds . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 150
Debt Issuance . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 155
Donations of Materials, Equipment, Advisors, Instructors . . . . . . . . 175
(Reserved for future credits. Do not use unless
speciically directed to do so by LDR.) . . . . . . . . . . . . . . . . . . . . 199 Atchafalaya Trace . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 200 Organ Donation . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 202
Household Expense for Physically and Mentally
Incapable Persons . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 204 Previously Unemployed . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 208 Recycling Credit . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 210 Basic Skills Training . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 212 Dedicated Research. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 220 New Jobs Credit . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 224 Refunds by Utilities. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 226 Eligible
schedule F – Credit Codes
description |
Code |
Wind and Solar Energy Systems . . . . . . . . . . . . . . . . . . . . . . . . . . . 64F School Readiness Child Care Provider . . . . . . . . . . . . . . . . . . . . . . 65F School Readiness Child Care Directors and Staff . . . . . . . . . . . . . . 66F School Readiness
School Readiness Fees and Grants to Resource
and Referral Agencies. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 68F Sugarcane Trailer Conversion or Acquisition. . . . . . . . . . . . . . . . . . 69F Retention and Modernization . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 70F Conversion of Vehicle to Alternative Fuel . . . . . . . . . . . . . . . . . . . . 71F Research and Development. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 72F Digital Interactive Media and Software. . . . . . . . . . . . . . . . . . . . . . . 73F
(Reserved for future credits. Do not use unless speciically
directed to do so by LDR.) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 80F
schedule G – Credit Codes
description |
Code |
Neighborhood Assistance . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 230
Cane River Heritage. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 232
LA Community Economic Development. . . . . . . . . . . . . . . . . . . . . . 234
Apprenticeship . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 236
Ports of Louisiana Investor. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 238
Ports of Louisiana Import Export Cargo. . . . . . . . . . . . . . . . . . . . . . 240
Motion Picture Investment . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 251
Research and Development. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 252
Historic Structures . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 253
Digital Interactive Media . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 254
Motion Picture Employment of Resident . . . . . . . . . . . . . . . . . . . . . 256
Capital Company . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 257
LA Community Development Financial Institution (LCDFI) . . . . . . . 258
New Markets . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 259
Brownields Investor Credit . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 260
Motion Picture Infrastructure . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 261
Angel Investor . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 262
(Reserved for future credits. Do not use unless
speciically directed to do so by LDR.) . . . . . . . . . . . . . . . . . . . . 299 Biomed/University Research . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 300 Tax Equalization. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 305 Manufacturing Establishments . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 310 Enterprise Zone . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 315
(Reserved for future credits. Do not use unless speciically
directed to do so by LDR.) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 399
2012 Louisiana school expense deduction Worksheet (For use with Form
Your Name
Your Social Security Number
i.This worksheet should be used to calculate the three School Expense Deductions listed below. Refer to Revenue Information Bulletin
1.elementary and secondary school tuition – R.S. 47:297.10 provides a deduction for amounts paid during the tax year for tuition and fees required for your dependent child’s enrollment in a nonpublic elementary or secondary school that complies with the criteria set forth in Brumfield v. Dodd and Section 501(c)(3) of the Internal Revenue Code or to any public elementary or secondary laboratory school that is operated by a public college or university. The school can verify that it complies with the criteria. The deduction is equal to the actual amount of tuition and fees paid per dependent, limited to $5,000. The tuition and fees that can be deducted include amounts paid for tuition, fees, uniforms, textbooks and other supplies required by the school.
2.educational expenses for
3.educational expenses for a Quality Public education – R.S. 47:297.12 provides a deduction for the fees or other amounts paid during the tax year for a quality education of a dependent child enrolled in a public elementary or secondary school, including Louisiana Department of Education approved charter schools. The deduction is equal to 50 percent of the amounts paid per dependent, limited to $5,000. The amounts that can be deducted include amounts paid for uniforms, textbooks and other supplies required by the school.
ii.On the chart below, list the name of each qualifying dependent and the name of the school the student attends. If the student is
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deduction as described |
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student |
name of Qualifying dependent |
name of school |
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e |
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F |
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iii.Using the letters that correspond to each qualifying dependent listed in Section II, list the amount paid per student for each qualifying expense. For students attending a qualifying school, the expense must be for an item required by the school. Refer to the information in Section I to determine which expenses qualify for the deduction. Retain copies of cancelled checks, receipts and other documentation in order to support the amount of qualifying expenses. if you checked column 1 in section ii, skip the 50% calculation below; however, the deduction is still limited to $5,000.
Qualifying expense |
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List the amount paid for each student as listed in Section II. |
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Tuition and Fees |
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School Uniforms |
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Textbooks, or Other Instructional Materials |
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Supplies |
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Total (add amounts in each column) |
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If column 2 or 3 in Section II was checked, |
50% |
50% |
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multiply by: |
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deduction per student – Enter the result |
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or $5,000 whichever is less. |
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iv.Total the Deduction per Student in Section III, based on the deduction for which the students qualiied as marked in boxes 1, 2, or 3 in Section II.
Enter the elementary and secondary school tuition deduction here and on |
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Enter the educational expenses for |
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Enter the educational expenses for a Quality Public education deduction here and on |
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6342
2012 Louisiana Refundable Child Care Credit Worksheet (For use with Form
Your Name
Social Security Number
your Federal adjusted Gross income must be $25,000 or less in order to complete this form.
1.Care Provider information schedule – Complete columns A through D for each person or organization that provided care to your child. You may use Federal Form
Care Provider information schedule
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B |
C |
d |
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Care provider’s name |
Address (number, street, apartment |
Identifying number |
Amount paid |
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number, city, state, and ZIP) |
(SSN or EIN) |
(See instructions.) |
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.00
.00
.00
.00
.00
2.For each child under age 13, enter their name in column E, their Social Security Number in column F, and the amount of Qualiied Expenses you incurred and paid in 2012 in column G.
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incurred and paid in 2012 for |
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the person listed in column (E) |
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3 |
Add the amounts in column G, Line 2. Do not enter more than $3,000 for one qualifying person or |
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$6,000 for two or more persons. Enter this amount here and on Form |
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4 |
Enter your earned income. |
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If married iling jointly, enter your spouse’s earned income (if your spouse was a student or was |
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disabled, see IRS Publication 503). All other iling statuses, enter the amount from Line 4. |
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6 |
Enter the smallest of Lines 3, 4, or 5. Enter this amount on Form |
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7 |
Enter your Federal Adjusted Gross Income from Form |
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Enter on Line 8 the decimal amount shown below that applies to the amount on Line 7. |
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if Line 7 is: |
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but not over |
decimal amount |
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$0 |
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$15,000 |
.35 |
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.34 |
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$17,000 |
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$19,000 |
.33 |
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$19,000 |
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$21,000 |
.32 |
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$21,000 |
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$25,000 |
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9 |
Multiply Line 6 by the decimal amount on Line 8. |
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Multiply Line 9 by 50 percent and enter this amount on Line 11. |
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6345
2012 Louisiana Refundable school Readiness Credit Worksheet (For use with Form
Your Name
Social Security Number
R.S. 47:6104 provides a School Readiness Credit in addition to the credit for child care expenses as provided under R.S. 47:297.4. To qualify for this credit, the taxpayer must have Federal Adjusted Gross Income of $25,000 or less and must have incurred child care expenses for a qualiied dependent under age six who attended a child care facility that is participating in the Quality Start Rating program administered by the Louisiana Department of Children and Family Services. The qualifying child care facility must have provided the taxpayer with Form
Complete this worksheet only if you claimed a Louisiana Refundable Child Care Credit on Form it
1.Enter the amount of 2012 Louisiana Refundable Child Care Credit on
the Louisiana Refundable Child Care Credit Worksheet, Line 11 |
1 |
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Using the Star Rating of the child care facility that your qualiied dependent attended during 2012, shown on Form
a Quality Rating |
B Percentages for star Rating |
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Five Star |
200% (2.0) |
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Four Star |
150% (1.5) |
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Three Star |
100% (1.0) |
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Two Star |
50% (.50) |
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One Star |
0% (.00) |
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2.Enter the number of your qualiied dependents under age six who attended a:
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Five Star Facility |
________ |
and multiply the number by 2.0 |
(i) __________ . ______ |
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Four Star Facility |
________ |
and multiply the number by 1.5 |
(ii) __________ . ______ |
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Three Star Facility |
________ |
and multiply the number by 1.0 |
(iii) __________ . ______ |
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Two Star Facility |
________ |
and multiply the number by .50 |
(iv) __________ . ______ |
3 |
Add lines (i) through (iv) and enter the result. Be sure to include the decimal |
. . . . . . . . . . . 3 __________ . ______ |
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4Multiply Line 1 by the total on Line 3. If the number results in a decimal, round to the nearest dollar
and enter the result here and on Form
On Form
2012 Louisiana earned income Credit Worksheet
R.S. 47:297.8 allows a refundable credit for resident individuals who claimed and received a Federal Earned Income Credit (EIC). The Federal EIC is available for certain individuals who work, have a valid Social Security Number, and have a qualifying child, or are between ages 25 and 64. These indi- viduals cannot be a qualifying child or dependent of another person.
Complete only if you claimed a Federal earned income Credit (eiC)
1Federal Earned Income Credit – Enter the amount from Federal Form 1040EZ,
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Line 8a, OR Federal Form 1040A, Line 38a , OR Federal Form 1040, Line 64a |
1 |
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2 |
Multiply Line 1 above by 3.5 percent, round to the nearest dollar, and enter the result on Line 3 |
2 |
X .035 |
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3 |
Enter this amount on Form |
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6346