IT-540-WEB Form PDF Details

The IT-540 2D form embodies a crucial document for Louisiana residents during the tax filing season, delineating a comprehensive structure for tax calculations, declarations, and potential refunds. Designed for the 2013 tax year, it serves various filing statuses, including single, married filing jointly, married filing separately, head of household, and qualifying widow(er), ensuring a personalized approach to tax obligations. It succinctly captures taxpayer details such as Social Security numbers, dates of birth, and contact information, paving the way for an accurate tax filing process. Exemptions due to age, blindness, and dependents are accounted for, directly impacting the tax calculation. The form meticulously details the financial aspects, from adjusted gross income to itemized or standard deductions, thereby clarifying federal income adjustments relevant for state tax purposes. Both nonrefundable and refundable tax credits are distinguished, encompassing child care, education, and specific Louisiana tax credits, illustrating the state's approach to reduce the tax burden while incentivizing societal contributions. Furthermore, the form addresses payment contributions, overpayments, and the option to direct a portion of the refund to specific funds, emphasizing taxpayer autonomy and philanthropy. Finally, penalties for underpayment or late filings are also considered, encapsulating the comprehensive nature of tax obligations and the importance of timely and accurate submissions.

QuestionAnswer
Form NameIT-540-WEB Form
Form Length17 pages
Fillable?Yes
Fillable fields382
Avg. time to fill out26 min 54 sec
Other namesIT540 2D(2013) 2013 10 21 template it 540 online form

Form Preview Example

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

2013 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

6459

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 2013 LOUISIANA NONREFUNDABLE CHILD CARE CREDIT

12C AMOUNT OF LOUISIANA NONREFUNDABLE CHILD CARE CREDIT CARRIED FORWARD FROM 2009 THROUGH 2012

12D 2013 LOUISIANA NONREFUNDABLE SCHOOL READINESS CREDIT

5

4

3

2

12E AMOUNT OF LOUISIANA NONREFUNDABLE SCHOOL READINESS CREDIT CARRIED FORWARD FROM 2009 THROUGH 2012

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

 

6460

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

ReFundaBLe taX CRedits

19 2013 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 2013 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 2013 – attach Forms W-2 and 1099.

25AMOUNT OF CREDIT CARRIED FORWARD FROM 2012

26AMOUNT OF ESTIMATED PAYMENTS MADE FOR 2013

27AMOUNT PAID WITH EXTENSION REQUEST

28TOTAL REFUNDABLE TAX CREDITS AND PAYMENTS – Add Lines 19 and 20 through 27. Do not include amounts on Lines 19A and 19B.

29OVERPAYMENT – If Line 28 is greater than Line 18, subtract Line 18 from Line 28. Otherwise, enter zero “0” on Lines 29 through 35 and go to Line 36.

30UNDERPAYMENT PENALTY – If you are a farmer, check the box.

adJusted oveRPayMent – If Line 29 is greater than Line 30, subtract Line 30 from Line 29 and enter the

31result here. If Line 30 is greater than Line 29, enter zero “0” on Lines 31 through 35, subtract Line 29 from Line 30, and enter the balance on Line 36.

32TOTAL DONATIONS – From Schedule D, Line 26

24

25

26

27

28

29

30

31

32

ReFund due

33 SUBTOTAL – Subtract Line 32 from Line 31. This amount of overpayment is available for credit or refund.

34 AMOUNT OF LINE 33 TO BE CREDITED TO 2014 INCOME TAX

 

CRedit

AMOUNT TO BE REFUNDED – Subtract Line 34 from Line 33.

 

 

35 Enter a “1” in box if you want to receive your refund on a MyRefund Card.

ReFund

Enter a “2” in box if you want to receive your refund by paper check.

 

Enter a “3” in box if you want to receive your refund by direct deposit and complete

 

information below. If information is unreadable, you will receive your refund on a

 

MyRefund Card.

 

 

 

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

 

diReCt dePosit inFoRMation:

 

 

 

 

 

Will this refund be forwarded to a inancial

type:

Checking

Savings

institution located outside the United States?

Routing

 

 

Account

 

Number

 

 

Number

 

33

34

35

YesNo

6461

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

aMounts due Louisiana

36AMOUNT YOU OWE – If Line 18 is greater than Line 28, subtract Line 28 from Line 18 and enter the balance here.

37additionaL donation to tHe MiLitaRy FaMiLy assistanCe Fund

38additionaL donation to tHe CoastaL PRoteCtion and RestoRation Fund

Social Security Number

36

37

38

39

additionaL donation to Louisiana CHaPteR oF tHe nationaL MuLtiPLe sCLeRosis soCiety Fund

39

40 additionaL donation to Louisiana Food Bank assoCiation

41additionaL donation to tHe snaP FRaud and aBuse deteCtion and PRevention Fund

42INTEREST

43DELINQUENT FILING PENALTY

44DELINQUENT PAYMENT PENALTY

45UNDERPAYMENT PENALTY – If you are a farmer, check the box.

46 BALANCE DUE LOUISIANA – Add Lines 36 through 45.

Pay tHis aMount.

40

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 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 disburse- ment of individual income tax refunds through the method as described on Line 35.

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 5/15/2014

Mail to:

 

 

 

 

 

 

 

 

 

 

 

 

FoR oFFiCe use onLy

 

 

 

 

 

 

 

 

 

 

 

 

Social Security Number, PTIN, or

 

 

 

 

 

 

 

 

 

 

 

Department of Revenue

FEIN of paid preparer

sPeC

 

 

 

 

 

 

 

 

 

 

 

Code

6462

Social Security Number

sCHeduLe d – 2013 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 31 of Form IT-540-2D to the organizations or funds listed below. Enter on Lines 2 through 25, the portion of the overpay- ment you wish to donate. The total on Line 26 cannot exceed the amount of your overpayment on Line 31 of Form IT-540-2D.

1adjusted overpayment - From IT-540-2D, Line 31

donations oF Line 1

 

2

the Military Family assistance

2

Fund

 

 

3

Coastal Protection and

3

Restoration Fund

 

 

4

snaP Fraud and abuse detection

4

and Prevention Fund

 

 

5

The START Program

5

6

Wildlife Habitat and Natural Heritage

6

Trust Fund

 

 

7

Louisiana Cancer Trust Fund

7

8

Louisiana Animal Welfare

8

Commission

 

 

9

National Lung Cancer Partnership

9

10

Louisiana Chapter of the National

10

Multiple Sclerosis Society Fund

 

 

11

Louisiana Food Bank Association

11

 

Louisiana Bicentennial Commission

 

12

and Battle of New Orleans

12

 

Bicentennial Commission

 

13

Make-A-Wish Foundation of the

13

Texas Gulf Coast and Louisiana

 

 

 

 

 

1

 

14

Louisiana Association of United

14

Ways/LA 2-1-1

 

 

15

Center of Excellence for Autism

15

Spectrum Disorder

 

 

16

Alliance for the Advancement of

16

End of Life Care

 

 

17

American Red Cross

17

18

New Opportunities Waiver Fund

18

19

Friends of Palmetto Island State

19

Park

 

 

20

Dreams Come True, Inc.

20

21

Louisiana Coalition Against

21

Domestic Violence, Inc.

 

 

22

Decorative Lighting on the

22

Crescent City Connection

 

 

23

Operation and Maintenance of

23

the New Orleans Ferries

 

 

24

Louisiana National Guard Honor

24

Guard for Military Funerals

 

 

25

Bastion Community of Resilience

25

26

TOTAL DONATIONS – Add Lines 2 through 25. This amount cannot be more than Line 1. Also, enter this

 

amount on Form IT-540-2D, Line 32.

26

 

6463

sCHeduLe e – 2013 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

 

 

6464

Social Security Number

sCHeduLe F – 2013 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 – 2013 MODIFIED FEDERAL INCOME TAX DEDUCTION

1

Enter the amount of your federal income tax liability found on Federal Form 1040, Line 55, plus the tax amount from Federal Form 8960, Line 17.

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

6465

Social Security Number

sCHeduLe G – 2013 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

6466

2013 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.

$

 

 

6407

2013 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 2013 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 2013 in column G.

 

 

 

e

 

F

 

 

G

 

 

 

Qualifying person’s name

 

Qualifying person’s

Qualiied expenses you

 

 

 

 

 

 

incurred and paid in 2013 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

6411

2013 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 2013 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 2013, 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.

2013 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 individuals 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

6412