Form It 540 2D PDF Details

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.

QuestionAnswer
Form NameForm It 540 2D
Form Length12 pages
Fillable?No
Fillable fields0
Avg. time to fill out3 min
Other namesit540 2d, Louisiana, LDR, it 540 2d

Form Preview Example

it-540-2d (Page 1 of 4)

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

older

6B

Spouse

65 or

older

 

 

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.

 

6C

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

dependent First and Last name

social security number

 

Relationship to you

Birth date (mm/dd/yyyy)

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

6D totaL eXeMPtions – Total of 6A, 6B, and 6C

6d

6360

it-540-2d (Page 2 of 4)

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.

 

FEDERAL ADJUSTED GROSS INCOME – If your Federal Adjusted Gross

From Louisiana

7

Schedule E,

Income is less than zero, enter “0.

 

attached

 

 

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

Tax Worksheet, Line 2.

 

 

12a

12B

12C

12d

12e

13

14

15

16

17

18 TOTAL INCOME TAX AND CONSUMER USE TAX - Add Lines 16 and 17.

18

 

6361

it-540-2d (Page 3 of 4)

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 W-2 and 1099.

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

24

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

 

if you do not make a refund selection, you will receive your refund on a MyRefund Card.

34

35

36

6362

it-540-2d (Page 4 of 4)

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.

41

42

43

44

45

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

 

 

 

 

 

 

 

Field

 

 

 

 

 

individual income tax Return

 

Flag

 

 

 

Calendar year return due 5/15/2013

Mail to:

 

 

 

 

 

 

 

 

 

 

 

 

FoR oFFiCe use onLy

 

 

 

 

 

 

 

 

 

 

 

 

Social Security Number, PTIN, or

 

 

 

 

 

 

 

 

 

 

 

Department of Revenue

FEIN of paid preparer

sPeC

 

 

 

 

 

 

 

 

 

 

 

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 IT-540-2D to the organizations or funds listed below. Enter on Lines 2 through 19, the portion of the overpay- ment you wish to donate. The total on Line 20 cannot exceed the amount of your overpayment on Line 32 of Form IT-540-2D.

1 adjusted overpayment - From IT-540-2D, Line 32

1

2

the Military Family assistance Fund

 

 

2

3

Coastal Protection and Restoration Fund

3

4

The START Program

4

5

Wildlife Habitat and Natural Heritage Trust Fund

5

6

Louisiana Prostate Cancer Trust Fund

6

7

Louisiana Animal Welfare Commission

7

8

National Lung Cancer Partnership

8

9

Louisiana Chapter of the National Multiple Sclerosis Society Fund

9

10

Louisiana Food Bank Association

10

11

Louisiana Bicentennial Commission and Battle of New Orleans Bicentennial Commission

11

12

Make-A-Wish Foundation of the Texas Gulf Coast and Louisiana

12

13

Louisiana Association of United Ways/LA 2-1-1

13

14

Center of Excellence for Autism Spectrum Disorder

14

15

Alliance for the Advancement of End of Life Care

15

16

American Red Cross

16

17

New Opportunities Waiver Fund

17

18

Friends of Palmetto Island State Park

18

19

Dreams Come True, Inc.

19

 

TOTAL DONATIONS – Add Lines 2 through 19. This amount cannot be more than Line 1. Also, enter this amount

 

20

on Form IT-540-2D, Line 33.

20

 

 

 

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

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

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 IT-540-2D, Line 7.

amount

4a

4B

4C

4d

4e

4F

4G

4H

4i

4J

4k

5a

5B

5C

description

 

 

 

 

Code

Interest and Dividends on US Government Obligations

01e

Louisiana State Employees’ Retirement Benefits (Date Retired)

02e

Taxpayer

 

 

Spouse

 

 

 

 

Louisiana State Teachers’ Retirement Benefits (Date Retired)

03e

Taxpayer

 

 

Spouse

 

 

 

 

Federal Retirement Benefits (Date Retired)

04e

Taxpayer

 

 

Spouse

 

 

 

 

Other Retirement Benefits (Date Retired)

05e

Provide name or statute:

 

 

 

 

 

 

 

Taxpayer

 

 

Spouse

 

 

 

 

Annual Retirement Income Exemption for Taxpayers 65 or over

06e

Provide name of pension or annuity:

 

 

 

Taxable Amount of Social Security

. ......................................................

 

 

 

07e

description

Code

Native American Income

08e

 

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 Home-Schooled Children

18e

Educational Expenses for Quality Public Education

19e

Capital Gain from Sale of Louisiana Business

20e

Other

 

Identify:

 

49e

 

 

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

 

Date of Birth (MM/DD/YYYY)

 

Driver’s License number

 

 

 

 

 

 

 

 

 

 

 

 

or State Identiication

 

1B

Spouse

 

Date of Birth (MM/DD/YYYY)

 

Driver’s License number

 

 

 

 

 

or State Identiication

 

1C Dependents: List dependent names.

State of issue State of issue State of issue State of issue

Dependent name

 

Date of Birth (MM/DD/YYYY)

Dependent name

 

Date of Birth (MM/DD/YYYY)

 

Dependent name

 

Date of Birth (MM/DD/YYYY)

 

Dependent name

 

Date of Birth (MM/DD/YYYY)

 

1D Enter the total amount of fees paid for Louisiana hunting and ishing licenses purchased for the listed individuals.

1d

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 IT-540-2D, Line 23.

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 IT-540-2D, Line 9.

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

Limb

incapacitated

 

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 R-3400.

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 IT-540-2D, Line 14.

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

Mentor-Protégé. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 57F

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 Re-entrants . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 228

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 Business-Supported Child Care. . . . . . . . . . . . . 67F

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 IT-540-2D)

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 12-008 and 09-019 on LDR’s website.

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 Home-schooled Children – R.S. 47:297.11 provides a deduction for educational expenses paid during the tax year for home-schooling your dependent child. In order to qualify for the deduction, you must be approved by the State Board of Elementary and Secondary Education (BESE) for home-schooling. The deduction is equal to 50 percent of the actual qualiied educational expenses paid for the home-schooling per dependent, limited to $5,000. Qualiied educational expenses include amounts paid for the purchase of textbooks and curricula necessary for home-schooling.

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 home-schooled, enter “home-schooled.” Enter an “X” in the box in column 1 if your dependent qualiies for the Elementary and Secondary School Tuition deduction, column 2 for Educational Expenses for Home-Schooled Children deduction, or column 3 for Quality Public Education deduction. If you have more than six qualifying dependents, attach a statement to your return with the required information.

 

 

 

deduction as described

student

name of Qualifying dependent

name of school

 

in section i

 

 

 

 

 

 

 

 

 

 

 

 

1

 

2

 

3

 

 

 

 

 

 

 

 

a

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

B

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

C

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

d

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

e

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

F

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

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

 

List the amount paid for each student as listed in Section II.

 

 

 

 

 

 

 

A

B

C

D

E

F

 

 

 

 

 

 

 

 

Tuition and Fees

 

 

 

 

 

 

 

 

 

 

 

 

 

School Uniforms

 

 

 

 

 

 

 

 

 

 

 

 

 

Textbooks, or Other Instructional Materials

 

 

 

 

 

 

 

 

 

 

 

 

 

Supplies

 

 

 

 

 

 

 

 

 

 

 

 

 

Total (add amounts in each column)

 

 

 

 

 

 

 

 

 

 

 

 

 

If column 2 or 3 in Section II was checked,

50%

50%

50%

50%

50%

50%

multiply by:

 

 

 

 

 

 

 

 

 

 

 

 

 

deduction per student – Enter the result

 

 

 

 

 

 

or $5,000 whichever is less.

 

 

 

 

 

 

 

 

 

 

 

 

 

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 IT-540-2D, Schedule E, code 17E.

$

 

 

Enter the educational expenses for Home-schooled Children deduction here and on IT-540-2D, Schedule E, code 18E.

$

 

 

Enter the educational expenses for a Quality Public education deduction here and on IT-540-2D, Schedule E, code 19E.

$

 

 

6342

2012 Louisiana Refundable Child Care Credit Worksheet (For use with Form IT-540-2D)

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 W-10, supplied by your provider, to obtain the information. If your care provider does not provide a Federal Form W-10, complete those parts of the Care Provider Information Schedule for which you have the information. You must follow the same rules of “Due Diligence” as the IRS requires if you do not have all of the care provider information. See IRS 2012 Publication 503 for information on “Due Diligence.” If additional lines are required for Lines 1 or 2, attach a schedule. Falsiication of any information provided on this form constitutes fraud and can result in criminal penalties.

Care Provider information schedule

a

B

C

d

Care provider’s name

Address (number, street, apartment

Identifying number

Amount paid

number, city, state, and ZIP)

(SSN or EIN)

(See instructions.)

 

.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.

 

 

 

e

 

F

 

 

G

 

 

 

Qualifying person’s name

 

Qualifying person’s

Qualiied expenses you

 

 

 

 

 

 

incurred and paid in 2012 for

 

 

First

 

 

Last

Social Security Number

 

 

 

 

the person listed in column (E)

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

.00

 

 

 

 

 

 

 

 

 

 

 

.00

 

 

 

 

 

 

 

 

 

 

 

.00

 

 

 

 

 

 

 

 

 

 

 

.00

 

 

 

 

 

 

 

 

 

 

 

.00

 

 

 

 

 

 

 

 

 

 

 

 

3

Add the amounts in column G, Line 2. Do not enter more than $3,000 for one qualifying person or

3

 

 

 

$6,000 for two or more persons. Enter this amount here and on Form IT-540-2D, Line 19A.

 

 

.00

 

 

 

 

4

Enter your earned income.

 

 

 

4

 

 

.00

5

If married iling jointly, enter your spouse’s earned income (if your spouse was a student or was

5

 

 

 

disabled, see IRS Publication 503). All other iling statuses, enter the amount from Line 4.

 

 

.00

 

 

 

 

6

Enter the smallest of Lines 3, 4, or 5. Enter this amount on Form IT-540-2D, Line 19B.

6

 

 

.00

7

Enter your Federal Adjusted Gross Income from Form IT-540-2D, Line 7, or Schedule E, Line 1 if iled.

7

 

 

.00

 

Enter on Line 8 the decimal amount shown below that applies to the amount on Line 7.

 

 

 

 

 

 

if Line 7 is:

over

but not over

decimal amount

 

 

 

 

 

 

 

$0

 

$15,000

.35

 

 

 

 

 

8

 

 

$15,000

 

$17,000

.34

 

8

 

X . _______

 

 

 

$17,000

 

$19,000

.33

 

 

 

 

 

 

 

 

$19,000

 

$21,000

.32

 

 

 

 

 

 

 

 

$21,000

 

$23,000

.31

 

 

 

 

 

 

 

 

$23,000

 

$25,000

.30

 

 

 

 

 

9

Multiply Line 6 by the decimal amount on Line 8.

 

 

 

9

 

 

.00

10

Multiply Line 9 by 50 percent and enter this amount on Line 11.

 

 

10

 

X .50

11

Enter this amount on Form IT-540-2D, Line 19.

 

 

 

11

 

 

.00

6345

2012 Louisiana Refundable school Readiness Credit Worksheet (For use with Form IT-540-2D)

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 R-10614 which veriies the facility’s name, the state license number, the LA Revenue Account number, the Star Rating, and the rating award date.

Complete this worksheet only if you claimed a Louisiana Refundable Child Care Credit on Form it 540-2d, Line 19.

1.Enter the amount of 2012 Louisiana Refundable Child Care Credit on

the Louisiana Refundable Child Care Credit Worksheet, Line 11

1

 

. 00

Using the Star Rating of the child care facility that your qualiied dependent attended during 2012, shown on Form R-10614, determine the applicable percentage for the School Readiness Credit from the chart shown below:

a Quality Rating

B Percentages for star Rating

 

 

Five Star

200% (2.0)

 

 

Four Star

150% (1.5)

 

 

Three Star

100% (1.0)

 

 

Two Star

50% (.50)

 

 

One Star

0% (.00)

 

 

2.Enter the number of your qualiied dependents under age six who attended a:

 

Five Star Facility

________

and multiply the number by 2.0

(i) __________ . ______

 

Four Star Facility

________

and multiply the number by 1.5

(ii) __________ . ______

 

Three Star Facility

________

and multiply the number by 1.0

(iii) __________ . ______

 

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 __________ . ______

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 IT-540-2D, Line 20. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4 ______________ . 00

On Form IT-540-2D, Line 20, enter in the boxes designated for 5, 4, 3, or 2 the number of your qualiied dependents as shown on Line 2 above for the associated star rated facility.

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,

 

Line 8a, OR Federal Form 1040A, Line 38a , OR Federal Form 1040, Line 64a

1

 

. 00

2

Multiply Line 1 above by 3.5 percent, round to the nearest dollar, and enter the result on Line 3

2

X .035

3

Enter this amount on Form IT-540-2D, Line 21

3

 

. 00

6346