It 540B Web Form – Fill Out and Use This PDF

The IT-540B WEB form serves as the essential document for Louisiana nonresidents and part-year residents to accurately file their state income tax returns, detailing personal information, income, deductions, and tax credits. It is specifically tailored to address the unique filing needs of individuals who do not reside in Louisiana year-round but have earned income within the state during the tax year 2020. Efficiently filling out this form is critical for compliance with Louisiana's tax regulations and to ensure the correct tax liability is assessed. To learn more about completing this form and to start the filing process, click the button below.

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It 540B Web Form PDF Details

Navigating the intricacies of state tax forms can often seem daunting, yet understanding the IT-540B WEB form is crucial for Louisiana nonresidents and part-year residents aiming to fulfill their tax obligations accurately. This form serves as a bridge between an individual’s federal tax return and the unique requirements of the Louisiana tax code, ensuring that income earned within the state is properly reported and taxed. It meticulously outlines sections for personal information, filing status, exemptions, adjusted gross income calculations, and deductions, empowering taxpayers to pinpoint their exact tax liabilities or refunds. Key features include the option to claim various credits such as the Louisiana Refundable Child Care Credit and School Readiness Credit, specific to low-income earners, alongside deductions tailored to federal adjusted gross income ratios. Additionally, it incorporates provisions for declaring nonrefundable and refundable credits, adjusting for consumer use tax, and detailing payments or withholdings relevant to the taxpayer's Louisiana income. Importantly, the form demands a careful input of Social Security numbers, a thorough declaration of dependents, and an accurate representation of the taxpayer's financial engagement within the state through wages, salaries, and other income sources. By its design, the IT-540B WEB form ensures that taxpayers accurately fulfill their obligations while taking advantage of the tax benefits available to them.

Question	Answer
Form Name	It 540B Web Form
Form Length	17 pages
Fillable?	No
Fillable fields	0
Avg. time to fill out	4 min 15 sec
Other names	wide sale ringwood blank, louisiana resident, louisiana 540b nonresident resident, form 540b

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Mark Box:	IT-540B WEB 2020 LOUISIANA NONRESIDENT							IMPORTANT!
								IMPORTANT!
	(Page 1 of 4)							You must enter your SSN below in the same
Name	(Page 1 of 4)		AND PART-YEAR RESIDENT					You must enter your SSN below in the same
Name			AND PART-YEAR RESIDENT					order as shown on your federal return.
								order as shown on your federal return.
Change
Decedent	Your legal first name			Init. Last name			Suffix	Your
Decedent								Your
Filing								SSN
Spouse	If joint return, spouse’s name			Init. Last name			Suffix
Spouse								Spouse’s
Decedent								SSN
Address	Present home address (number and street or rural route)					Unit Type	Unit Number
Address
Change								Area code and daytime telephone number
	City, Town, or APO					State	ZIP	Area code and daytime telephone number
Amended	City, Town, or APO					State	ZIP
Amended
Return
NOL	Foreign Nation, if not United States (do not abbreviate)
NOL
Carryback
	MSRA		Nonresident
	MSRA		Return	Your Date of Birth			Spouse’s Date of Birth
			Return	Your Date of Birth			Spouse’s Date of Birth
			Part-Year
			Return
FILING STATUS: Enter the appropriate number in the					6	EXEMPTIONS:
filing status box. It		must agree with your federal return.			6	EXEMPTIONS:
filing status box. It		must agree with your federal return.
	Enter a “1” in box if single.				6A	X Yourself	65 or	Blind
	Enter a “1” in box if single.				6A	X Yourself	older	Blind
	Enter a “2” in box if married filing jointly.							Total of
	Enter a “2” in box if married filing jointly.							6A & 6B
							65 or	6A & 6B
	Enter a “3” in box if married filing			separately.	6B	Spouse	65 or	Blind
	Enter a “3” in box if married filing			separately.	6B	Spouse	older	Blind
							older

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).

If the qualifying person is not your dependent, enter name here.

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 number of dependents claimed on Federal Form 1040 or 1040-SR in the boxes here.	6C

First Name

Last Name

Social Security Number

Relationship to you

Birth Date (mm/dd/yyyy)

IMPORTANT!
All four (4) pages of this return MUST be mailed	6D TOTAL EXEMPTIONS – Total of 6A, 6B, and 6C 6D
All four (4) pages of this return MUST be mailed
in together along with your W-2s and completed
schedules. Please paperclip. Do not staple.

FOR OFFICE USE ONLY
Field	WEB	62165
Flag	WEB	62165
Flag

2020 Form IT-540B WEB (Page 2 of 4)

Enter your Social Security Number.

If you are not required to file a federal		Mark this box and enter zero “0” on Line 14.
return, indicate wages here.		Mark this box and enter zero “0” on Line 14.
return, indicate wages here.

7FEDERAL ADJUSTED GROSS INCOME – Enter the amount of your Federal Adjusted Gross Income from the NPR worksheet, Federal column, Line 12.

8LOUISIANA ADJUSTED GROSS INCOME – Enter the amount of your Louisiana Adjusted Gross Income from the NPR worksheet, Line 20.

RATIO OF LOUISIANA ADJUSTED GROSS INCOME TO FEDERAL ADJUSTED GROSS INCOME –

9Divide Line 8 by Line 7. Carry out to two decimal places in the percentage. DO NOT ROUND UP. The percentage cannot exceed 100%.

If you did not itemize your deductions on your federal return, leave Lines 10A, 10B, and 10C blank and go to Line 10D.

10A	FEDERAL ITEMIZED DEDUCTIONS

10B	FEDERAL STANDARD DEDUCTION

10C	EXCESS FEDERAL ITEMIZED DEDUCTIONS – Subtract Line 10B from Line 10A.

10D	FEDERAL INCOME TAX – If your federal income tax has been decreased by a
10D
	federal disaster credit allowed by the IRS, mark the box. See Schedule H-NR.

10E	TOTAL DEDUCTIONS – Add Lines 10C and 10D.

10F	ALLOWABLE DEDUCTIONS – Multiply Line 10E by the percentage on Line 9. Round to the nearest
10F	dollar.
	dollar.

11LOUISIANA NET INCOME – Subtract Line 10F from Line 8. If less than zero, enter zero “0.”

12YOUR LOUISIANA INCOME TAX – See the Tax Computation Worksheet to calculate the amount of your Louisiana income tax.

13 NONREFUNDABLE PRIORITY 1 CREDITS – From Schedule C-NR, Line 5

14TAX LIABILITY AFTER NONREFUNDABLE PRIORITY 1 CREDITS – Subtract Line 13 from Line 12. If the result is less than zero, or you are not required to file a federal return, enter zero “0.”

10A

10B

10C

10D

10E

10F

	2020 LOUISIANA REFUNDABLE CHILD CARE CREDIT – Your Federal Adjusted Gross Income	15
	15 must be EQUAL TO OR LESS THAN $25,000 to claim the credit on this line. See the instructions	15

CREDITS		and the Refundable Care Credit Worksheet.
		and the Refundable Care Credit Worksheet.
						15A
	15A	Enter the qualified expense amount from the	Refundable	Child Care Credit	Worksheet, Line 3.	15A
						15B
TAX	15B Enter the amount from the Refundable Child Care Credit Worksheet, Line 6.					15B


		2020 LOUISIANA REFUNDABLE SCHOOL READINESS CREDIT - Your Federal Adjusted Gross
REFUNDABLE		Income must be EQUAL TO OR LESS THAN $25,000 to claim the credit on this line. See the
REFUNDABLE		TOTAL REFUNDABLE PRIORITY 2 CREDITS – Add Lines 15, 16, and 17. Do not include amounts on
	16	Refundable School Readiness Credit Worksheet.				16
		5	4	3	2
	17 OTHER REFUNDABLE PRIORITY 2 CREDITS – From Schedule F-NR, Line 9					17
						17

	18	Lines 15A, and 15B.				18
		Lines 15A, and 15B.				18

19TAX LIABILITY AFTER REFUNDABLE PRIORITY 2 CREDITS

20OVERPAYMENT AFTER REFUNDABLE PRIORITY 2 CREDITS

Enter the first 4 letters of your last name in these boxes.

CONTINUE ON NEXT PAGE

WEB 62166

2020 Form IT-540B WEB (Page 3 of 4)

Enter your Social Security Number.

NONREFUNDABLE PRIORITY 3 CREDITS – From Schedule J-NR, Line 16

22	ADJUSTED LOUISIANA INCOME TAX – Subtract Line 21 from Line 19.

		No use tax due.
		No use tax due.
23	CONSUMER USE TAX	Amount from the Consumer
23	CONSUMER USE TAX

		Use Tax Worksheet.

24TOTAL INCOME TAX AND CONSUMER USE TAX – Add Lines 22 and 23.

25OVERPAYMENT OF REFUNDABLE PRIORITY 2 CREDITS – Enter the amount from Line 20.

26REFUNDABLE PRIORITY 4 CREDITS – From Schedule I-NR, Line 6

	27	AMOUNT OF LOUISIANA TAX WITHHELD FOR 2020 – Attach Forms W-2 and 1099.	27

PAYMENTS	28	AMOUNT OF CREDIT CARRIED FORWARD FROM 2019	28
			28
			30
	30	AMOUNT OF ESTIMATED PAYMENTS MADE FOR 2020	30
	29	AMOUNT PAID ON YOUR BEHALF BY A COMPOSITE PARTNERSHIP FILING	29
		Enter name of partnership.




	31	AMOUNT PAID WITH EXTENSION REQUEST	31

32TOTAL REFUNDABLE TAX CREDITS AND PAYMENTS – Add Lines 25 through 31.

33OVERPAYMENT – If Line 32 is greater than Line 24, subtract Line 24 from Line 32. Your overpayment may be reduced by Underpayment of Estimated Tax Penalty. Otherwise, go to Line 40.

34UNDERPAYMENT PENALTY – See the instructions for Underpayment Penalty and Form R-210NR.

If you are a farmer, check the box.

35ADJUSTED OVERPAYMENT – If Line 33 is greater than Line 34, subtract Line 34 from Line 33, and enter on Line 35. If Line 34 is greater than Line 33, subtract Line 33 from Line 34, and enter the balance on Line 40.

36TOTAL DONATIONS – From Schedule D-NR, Line 19

REFUND DUE

37	SUBTOTAL – Subtract Line 36 from Line 35. This amount of overpayment is available for credit or refund.		37
			37

38	AMOUNT OF LINE 37 TO BE CREDITED TO 2021 INCOME TAX	CREDIT	38
			38

AMOUNT TO BE REFUNDED – Subtract Line 38 from Line 37. If mailing to LDR, use Address 2 on the next page.

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. Complete

REFUND

information below. If information is unreadable, you are filing for the first time, or if

you do not make a refund selection, you will receive your refund by paper check.

DIRECT DEPOSIT INFORMATION

Type:

Checking

Savings

Will this refund be forwarded to a financial

Yes

institution located outside the United States?

Routing

Account

Number

Enter the first 4 letters of your last name in these boxes.

COMPLETE AND SIGN RETURN ON NEXT PAGE

WEB 62167

2020 Form IT-540B WEB (Page 4 of 4)

Enter your Social Security Number.

	40	AMOUNT YOU OWE – If Line 24 is greater than Line 32, subtract Line 32 from Line 24.		40

	41	ADDITIONAL DONATION TO THE MILITARY FAMILY ASSISTANCE FUND		41

LOUISIANA	42	ADDITIONAL DONATION TO THE COASTAL PROTECTION AND RESTORATION FUND		42
				42

	43	ADDITIONAL DONATION TO LOUISIANA FOOD BANK ASSOCIATION		43
	43	ADDITIONAL DONATION TO LOUISIANA FOOD BANK ASSOCIATION


DUE	44	INTEREST – From the Interest Calculation Worksheet, Line 5.		44
	44	INTEREST – From the Interest Calculation Worksheet, Line 5.		44

	45	DELINQUENT FILING PENALTY – From the Delinquent Filing Penalty Calculation Worksheet Line 7.
AMOUNTS	45			45

	46	DELINQUENT PAYMENT PENALTY – From Delinquent Payment Penalty Calculation Worksheet Line 7.		46
	46



	47	UNDERPAYMENT PENALTY – See the instructions for Underpayment Penalty and		47
	47	Form R-210NR. If you are a farmer, check the box.		47
		Form R-210NR. If you are a farmer, check the box.

	48	BALANCE DUE LOUISIANA – Add Lines 40 through 47. If mailing to LDR, use	PAY THIS AMOUNT.	48
	48	address 1 below. For electronic payment options, see page 3 of the instructions.	PAY THIS AMOUNT.	48

IMPORTANT!

All four (4) pages of this return

MUST be mailed in together along

with your W-2s and completed schedules. Please paperclip.

Do not staple.

DO NOT SEND CASH.

Under penalties of perjury, I declare that I have examined this return and accompanying schedules and statements, and to the best of my knowledge and belief, they are true, correct, and complete. Declaration of preparer (other than taxpayer) is based on all information of which preparer has any knowledge. 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 under- stand that by submitting this form I authorize the disbursement of individual income tax refunds through the method as described on Line 39.

Your Signature

Date (mm/dd/yyyy)

Spouse’s Signature (If filing jointly, both must sign.)

Date (mm/dd/yyyy)

PAID

PREPARER USE ONLY

Print/Type Preparer’s Name	Preparer’s Signature	Date (mm/dd/yyyy)	Check if Self-employed
			Check if Self-employed

Firm’s Name ➤		Firm’s FEIN ➤

Firm’s Address ➤		Telephone ➤

Enter the first 4 letters of your last name in these boxes.

{ A d d r e s s }

Individual Income Tax Return

Calendar year return due 5/15/2021

Mail Balance Due Return with Payment

1TO: Department of Revenue P. O. Box 3550

Baton Rouge, LA 70821-3550

Mail All Other Individual Income Tax Returns

2TO: Department of Revenue P. O. Box 3440

Baton Rouge, LA 70821-3440

PTIN, FEIN, or LDR Account Number of

Paid Preparer

For Office

Use Only.

WEB 62168

Additions

Subtractions

ATTACH TO RETURN IF COMPLETED.

Enter your Social Security Number.

2020 Nonresident and Part-Year Resident (NPR) Worksheet

See instructions for completing the NPR worksheet.

Federal

Louisiana

1Wages, salaries, tips, etc.

2 Taxable interest

3 Dividends

4 Business income (or loss) and farm income (or loss)

5 Gains (or losses)

6 IRA distributions, pensions and annuities

7 Rental real estate, royalties, partnerships, S corporations, trusts, etc. 8 Social Security benefits

9 Other income

10Total Income – Add the income amounts on Lines 1 – 9 for each column.

11Total Adjustments to Income

Adjusted Gross Income – Subtract Line 11 from Line 10 for each column. Enter the amount

12in the Federal column on Form IT-540B, Line 7. The amount shown in the Federal column should agree with Federal Form 1040 or 1040-SR, Line 11.

13Interest and dividend income from other states and their political subdivisions

14Recapture of START contributions

15Add back of donation to school tuition organization credit

16Add back of pass-through entity loss

17Total - Add Lines 12 through 16.

EXEMPT INCOME - Enter on Lines 18A through 18F the amount of any exempt income included in Line 12 in the Louisiana column. Enter the description and associated code, along with the dollar amount. See the instructions.

	Exempt Income Description	Code	Amount
18A		E
18A		E
18B		E
18C		E
18D		E
18E		E
18F		E
19	Total Exempt Income – Add Lines 18A through 18F.
20	LOUISIANA ADJUSTED GROSS INCOME. Subtract Line 19 from Line 17. Also, enter this
20	amount on Form IT-540B, Line 8.
	amount on Form IT-540B, Line 8.

Description - See instructions.

Code

Interest and Dividends on U.S. Government Obligations

01E

Louisiana State Employees’ Retirement Benefits

Taxpayer date retired:

Spouse date retired:

02E

Louisiana State Teachers’ Retirement Benefits

Taxpayer date retired:

Spouse date retired:

03E

Federal Retirement Benefits

Taxpayer date retired:

Spouse date retired:

04E

Other Retirement Benefits – Provide name or statute: _______________________________________________

Taxpayer date retired:

Spouse date retired:

05E

Annual Retirement Income Exemption for Taxpayers 65 or over

Provide name of pension or annuity: _______________________________________________________________

06E

	Description - See the instructions.	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
	Employment of Certain Qualified Disabled Individuals	21E
	S Bank Shareholder Income Exclusion	22E
	Entity Level Taxes Paid to Other States	23E
	Pass - Through Entity Exclusion	24E
	IRC Code 280C Expense	25E
	COVID-19 Educational Expenses	26E
	Other, see instructions.	49E
	Identify: __________________________________________	49E
	Identify: __________________________________________

WEB 62169

ATTACH TO RETURN IF COMPLETED.

2020 Louisiana School Expense Deduction Worksheet

Your Name

Your Social Security Number

I.This worksheet should be used to calculate the three School Expense Deductions listed below. These deductions may only be taken for school expenses paid in Louisiana during the time a person was a Louisiana resident. Refer to Revenue Information Bulletin 12-008 and 09-019 on LDR’s website for more information.

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 qualified educational expenses paid for the home-schooling per dependent, limited to $5,000. Qualified 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 qualifies 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	above 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.
Qualifying Expense	A	B	C	D		E	F
	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:	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 qualified				as marked in	boxes 1, 2, or 3 in		Section II.

Enter the total Elementary and Secondary School Tuition Deduction here and on the NPR Worksheet, code 17E.						$

Enter the total Educational Expenses for Home-Schooled Children Deduction here and on the NPR Worksheet, code 18E.						$

Enter the total Educational Expenses for a Quality Public Education Deduction here and on the NPR Worksheet, code 19E.						$

WEB 62176

ATTACH TO RETURN IF COMPLETED. Enter your Social Security Number.

SCHEDULE C-NR – 2020 NONREFUNDABLE PRIORITY 1 CREDITS
Enter credit description and associated code, along with the dollar amount of credit claimed. See the instructions
			Credit Description		Credit Code		Amount of Credit Claimed
1							1
2							2
3							3
4							4
5	TOTAL NONREFUNDABLE PRIORITY 1 CREDITS – Add Lines 1 through 4. Also, enter this						5
5	amount on Form IT-540B, Line 13.						5
	amount on Form IT-540B, Line 13.
	Description	Code	Description	Code	Description	Code	Description	Code
Premium Tax		100	Bone Marrow	120	Debt Issuance	155	Other	199
Small Town Health Professionals		115	Qualified Playgrounds	150	Conversion of Vehicle to Alternative	185
Small Town Health Professionals		115	Qualified Playgrounds	150	Fuel	185
					Fuel

WEB

62170

ATTACH TO RETURN IF COMPLETED. Enter your Social Security Number.

SCHEDULE D-NR – 2020 DONATION SCHEDULE

Individuals who file an individual income tax return and have overpaid their tax may choose to donate all or part of their overpayment shown on Line 35 of Form IT-540B to the organizations or funds listed below. Enter on Lines 2 through 18, the portion of the overpayment you wish to donate. The total on Line 19 cannot exceed the amount of your overpayment on Line 35 of Form IT-540B.

	1 Adjusted Overpayment- From IT-540B, Line 35					1
	2	The Military Family Assistance	2		10	Louisiana Association of United	10
	2	Fund	2		10	Ways/LA 2-1-1	10
		Fund				Ways/LA 2-1-1
	3	Coastal Protection and	3		11	American Red Cross	11
	3	Restoration Fund	3		11	American Red Cross	11
1		Restoration Fund		1
1				1
LINE	4	The START Program	4	LINE	12	Louisiana National Guard Honor	12
LINE				LINE		Guard for Military Funerals


OF	5	Wildlife Habitat and Natural	5	OF	13	Louisiana State Troopers	13
	5	Heritage Trust Fund			13	Charities, Inc.	13
		Heritage Trust Fund				Charities, Inc.
DONATIONS				DONATIONS		Louisiana Horse Rescue
	6	Louisiana Cancer Trust Fund	6		14	Friends of Palmetto State Park	14
	7	Louisiana Pet Overpopulation	7		15	Children’s Therapeutic Services at	15
		Advisory Council			15	the Emerge Center
						the Emerge Center

	8	Louisiana Food Bank Association	8		16	Association	16
	8	Louisiana Food Bank Association	8			Association	16
		Make-A-Wish Foundation of the			17	Louisiana Coalition Against
	9	Make-A-Wish Foundation of the	9		17	Domestic Violence	17
	9	Texas Gulf Coast and Louisiana	9			Domestic Violence	17
		Texas Gulf Coast and Louisiana
					18	Dreams Come True, Inc.	18
							18
	19	TOTAL DONATIONS – Add Lines 2 through 18. This amount cannot be more than Line 1. Also, enter this amount
	19	on Form IT-540B, Line 36.				19
		on Form IT-540B, Line 36.

WEB

62171

ATTACH TO RETURN IF COMPLETED. Enter your Social Security Number.

SCHEDULE F-NR – 2020 REFUNDABLE PRIORITY 2 CREDITS
Enter credit description and associated code, along with the dollar amount of credit claimed. See the instructions
	Credit Description	Credit Code			Amount of Credit Claimed
1					1
2					2
					2
3					3
					3
4					4
					4
5					5
5A	Louisiana School Readiness Child Care Directors and Staff Credit -
5A	Facility License Number
	Facility License Number
Transferable, Refundable Priority 2 Credits
Enter the State Certification Number from Form R-6135, along with the dollar amount		of credit claimed. See the instructions
	Credit Description	Credit Code			Amount of Credit Claimed
6.	Musical and Theatrical Production	6	2	F	6
6A.
7.	Musical and Theatrical Production	6	2	F	7
					7
7A.
8.	Musical and Theatrical Production	6	2	F	8
					8

8A.

9.OTHER REFUNDABLE PRIORITY 2 CREDITS – Add Lines 1 through 8. Also, enter this amount

on Form IT-540B, Line 17.						9
Description	Code	Description	Code	Description	Code	Description	Code
Ad Valorem Offshore Vessels	52F	Milk Producers	58F	School Readiness Child Care	66F	Digital Interactive Media & Software	73F
				Directors and Staff

Telephone Company Property	54F	Technology Commercialization	59F	School Readiness Business –	67F	COVID-19 Pandemic ATC License	75F
				Supported Child Care

Prison Industry Enhancement	55F	Historic Residential	60F	School Readiness Fees and Grants to	68F	Other Refundable Credit	80F
				Resource and Referral Agencies

Mentor-Protégé	57F	School Readiness Child Care	65F	Retention and Modernization	70F
		Provider

WEB

62172

ATTACH TO RETURN IF COMPLETED. Enter your Social Security Number.

SCHEDULE H-NR – 2020 MODIFIED FEDERAL INCOME TAX DEDUCTION
1	Enter the amount of your federal income tax liability as shown on the Federal Income Tax Deduction	1
1	Worksheet.	1
	Worksheet.
2	Enter the amount of federal disaster credits allowed by IRS. See the instructions	2
3	Add Line 1 and Line 2. Also, enter this amount on Form IT-540B, Line 10D, and mark the box on Line 10D	3
3	to indicate that your income tax deduction has been increased.	3

SCHEDULE I-NR – 2020 REFUNDABLE PRIORITY 4 CREDITS
Enter credit description and associated code, along with the dollar amount of credit claimed. See the instructions
	Credit Description	Credit Code	Amount of Credit Claimed
1			1
2			2
3			3
4			4
5			5
6	TOTAL REFUNDABLE PRIORITY 4 CREDITS – Add Lines 1 through 5. Also, enter this		6
6	amount on Form IT-540B, Line 26.		6
	amount on Form IT-540B, Line 26.
	Description	Code
	Inventory Tax	50F

Ad Valorem Natural Gas

51F

WEB

62173

	ATTACH TO RETURN IF COMPLETED.
				Enter your Social Security Number.
SCHEDULE J-NR – 2020 NONREFUNDABLE PRIORITY 3 CREDITS
Nonrefundable Child Care Credits
1	FEDERAL CHILD CARE CREDIT – Enter the amount from your Federal Form 1040 or 1040-SR, Schedule 3, Line 2.					1
1	This amount will be used to compute your 2020 Louisiana Nonrefundable Child Care Credit.					1

	2020 LOUISIANA NONREFUNDABLE CHILD CARE CREDIT – Your Federal Adjusted Gross Income must be
2	GREATER THAN $25,000 in order to claim a credit on this line. See the Nonrefundable Child Care Credit					2
	Worksheet.
3	AMOUNT OF LOUISIANA NONREFUNDABLE CHILD CARE CREDIT CARRIED FORWARD FROM 2015 THROUGH 2019 –					3
3	See the Nonrefundable Child Care Credit Worksheet.					3
	See the Nonrefundable Child Care Credit Worksheet.
	2020 LOUISIANA NONREFUNDABLE SCHOOL READINESS CREDIT – Your Federal Adjusted Gross Income must be
	GREATER THAN $25,000 in order to claim a credit on this line. See the Nonrefundable School Readiness Credit Worksheet.
4						4
	5	4	3	2
5	AMOUNT OF LOUISIANA NONREFUNDABLE SCHOOL READINESS CREDIT CARRIED FORWARD FROM 2015 THROUGH					5
5	2019 – See the Nonrefundable School Readiness Credit Worksheet.					5

Additional Nonrefundable Priority 3 Credits
Enter credit description and associated code, along with the dollar amount of credit claimed. See the instructions
	Credit Description			Credit Code	Amount of Credit Claimed
6					6
					6
7					7
					7
8					8
9					9
					9
10					10
					10
11					11

IMPORTANT! Only these codes can be claimed on Lines 6 through 11.

Description	Code	Description	Code	Description	Code	Description	Code
Atchafalaya Trace	200	Donation to School Tuition	213	Eligible Re-entrants	228	Ports of Louisiana Import Export	240
		Organization				Cargo

Organ Donation	202	Inventory Tax Credit Carried Forward	218	Neighborhood Assistance	230	Biomed/University Research	300
		and ITEP

Household Expense for Physically	204	Ad Valorem Natural Gas Credit	219	Research and Development	231	Tax Equalization	305
and Mentally Incapable Persons		Carried Forward

Previously Unemployed	208	Owner of Accessible and Barrier-free	221	Cane River Heritage	232	Manufacturing Establishments	310
		Home

Recycling Credit	210	QMC Music Job Creation Credit	223	Apprenticeship	236	Enterprise Zone	315

		New Jobs Credit	224
Basic Skills Training	212	Refunds by Utilities	226	Ports of Louisiana Investor	238	Other	399

CONTINUE ON NEXT PAGE.

WEB 62174

ATTACH TO RETURN IF COMPLETED. Enter your Social Security Number.

SCHEDULE J-NR – 2020 NONREFUNDABLE PRIORITY 3 CREDITS ...CONTINUED
Transferable, Nonrefundable Priority 3 Credits
Enter credit description, associated code, along with the dollar amount of credit claimed and the State Certification			Number from Form R-6135. See the instructions
	Credit Description	Credit Code	Amount of Credit Claimed
12			12
12A
13			13
			13
13A
14			14
			14
14A
15			15
			15
15A
16	TOTAL NONREFUNDABLE PRIORITY 3 CREDITS – Add Lines 2 through 15. Also, enter this
16	amount on Form IT-540B, Line 21.		16
			16

IMPORTANT! Only these codes can be claimed on Lines 12 through 15.

Description	Code	Description	Code	Description	Code	Description	Code
Motion Picture Investment	251	Digital Interactive Media	254	New Markets	259	Angel Investor	262

Research and Development

252

Capital Company

257

Brownfields Investor

260

Other

299

Historic Structures

253

LCDFI

258

Motion Picture Infrastructure

261

WEB

62175

ATTACH THIS WORKSHEET TO YOUR RETURN IF COMPLETED.

2020 Louisiana Refundable Child Care Credit Worksheet (For use with Form IT-540B)

Your Name			Social Security Number

Your Federal Adjusted Gross Income must be $25,000 or less and your child care expenses must have been incurred in Louisiana in order to complete this form. SEE THE INSTRUCTIONS

1.Care Provider Information Schedule – Complete columns A through E for each person or organization that provided the 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. If your child attended a child care facility that participated in the Quality Start program, you must enter the facility license number from Form R-10614 in column D. 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 2020 Publication 503 for information on “Due Diligence.” Retain copies of canceled checks, receipts and other documentation in order to support the amount of qualifying expenses. If additional

lines are required for Lines 1 or 2, attach a schedule. Falsification of any information provided on this form constitutes fraud and can result in criminal penalties. The Child Care Credit may only be taken for child care expenses incurred in Louisiana during the time a person was a Louisiana resident.

A	B	C	D	E
Care provider’s name	Address (number, street, apartment	Identifying number	Facility license	Amount paid
Care provider’s name	number, city, state, and ZIP)	(SSN or EIN)	number	(See instructions.)
	number, city, state, and ZIP)	(SSN or EIN)	number	(See instructions.)
					.00
					.00
					.00
					.00
					.00

2.For each child under age 13, enter their name in column F, their Social Security Number in column G, and the amount of Qualified Expenses you

incurred and paid in 2020 in column H. See the definitions in the instructions for information on Qualified Expenses.

			F				G				H
		Qualifying person’s name					Qualifying person’s				Qualified expenses you
							Qualifying person’s				incurred and paid in 2020 for
		First		Last		Social Security Number					incurred and paid in 2020 for
		First		Last		Social Security Number					the person listed in column (F)
											the person listed in column (F)

													.00
													.00
													.00
													.00
													.00

3	Add the amounts in column H, Line 2. Do not enter more than $3,000 for one qualifying person or								3
3	$6,000 for two or more persons. Enter this amount here and on Form IT-540B, Line 15A.								3					.00
														.00
4	Enter your earned income. See the definitions in the instructions								4					.00
5	If married filing jointly,		enter your spouse’s earned income (If your		spouse was a		student or	was	5
5	disabled, see IRS Publication 503.) All other filing			statuses, enter the	amount from		Line 4.		5					.00
	disabled, see IRS Publication 503.) All other filing			statuses, enter the	amount from		Line 4.							.00
6	Enter the smallest of Lines 3, 4, or 5. Also, enter this amount on Form IT-540B, Line 15B.								6					.00
7	Enter your Federal Adjusted Gross Income from Form IT-540B, Line 7.								7					.00
														.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-540B, Line 15.								11					.00
										WEB		62177
										WEB

ATTACH THIS WORKSHEET TO YOUR RETURN IF COMPLETED.

2020 Louisiana Refundable School Readiness Credit Worksheet (For use with Form IT-540B)

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 qualified depen- dent under age six who attended a child care facility that is participating in the Quality Start Rating program administered by the Louisiana Department of Education. The qualifying child care facility must have provided the taxpayer with Form R-10614 which verifies the facility’s name, the facility license number, the LA Revenue Account number, the Quality Star Rating, and the rating award date, and a copy of Form R-10614 must be attached to your return. You must enter the facility license number in column D on Line 1 of the 2020 Louisiana Refundable Child Care Credit Worksheet to receive this credit. Retain copies of canceled checks, receipts and other documentation in order to support the amount of qualifying expenses.

Complete this worksheet only if you claimed a Louisiana Refundable Child Care Credit on Form IT 540B, Line 15.

1.Enter the amount of 2020 Louisiana Refundable Child Care Credit found on

the Louisiana Refundable Child Care Credit Worksheet, Line 11

. 00

Using the Quality Star Rating of the child care facility that your qualified dependent attended during 2020, 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 qualified 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 __________ . ______

4.Multiply 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-540B, Line 16

4 ______________ . 00

On Form IT-540B, Line 16 enter in the boxes designated for 5, 4, 3, or 2 the number of your qualified dependents as shown on Line 2 above for the associated star rated facility.

WEB 62178

ATTACH THIS WORKSHEET TO YOUR RETURN IF COMPLETED.

Your Name

Social Security Number

2020 Louisiana Nonrefundable Child Care Credit Worksheet (For use with Form IT-540)

	Enter Federal Child Care Credit from Federal Form 1040 or 1040-SR, Schedule 3, Line 2. NOTE: Retain
1	copies of canceled checks, receipts and other documentation in order to support the amount			1
	of qualifying expenses.					.00
						.00
		Enter the applicable percentage from the chart shown below.
		Federal Adjusted Gross Income	Percentage
1A		$25,001 – $35,000	30% (.30)	1A	X . _______
		$25,001 – $35,000	30% (.30)
		$35,001 – $60,000	10% (.10)
		over $60,000	10% (.10)

	Multiply your Federal Child Care Credit shown on Line 1 by the percentage shown on Line 1A. If your Federal
2	Adjusted Gross Income is less than or equal to $60,000, this is your available Nonrefundable Child Care			2
	Credit for 2020. Proceed to Line 3.					.00
	Important! If your Federal Adjusted Gross Income is greater than $60,000, the amount on Line 2 is limited
2A	to the LESSER of $25.00, or 10 percent of the federal credit. If Line 2 is greater than $25.00, enter $25 here.			2A
	This is your available Nonrefundable Child Care Credit for 2020.					.00
3	Enter the amount of Louisiana income tax from Form IT-540, Line 19.			3		.00
						.00
	If Line 3 is equal to zero, your entire Child Care Credit for 2020 (Line 2 or 2A above) will be carried forward
4	to 2021. Also, any available carryforward from 2015 through 2019 will be carried forward to 2021. If Line 3 is			4
4	equal to zero, enter zero “0” on Form IT-540, Schedule J, Lines 2 and 3. Stop here; you are finished with the			4

	worksheet.

Use Lines 5 through 8 to determine the amount of Nonrefundable Child Care Credit

Carryforward from 2015 through 2019 utilized for 2020.

5	If Line 3 above is greater than zero, enter the amount from Line 3.	5
6	Enter the amount of any Child Care Credit Carryforward from 2015 through 2019.	6
7	Subtract Line 6 from Line 5.	7
	If Line 7 is less than or equal to zero, the amount of Child Care Credit Carryforward used for 2020 is equal to
	Line 5 above. Enter the amount from Line 5 above on Form IT-540, Schedule J, Line 3. If Line 7 is less than
8	zero, subtract Line 5 from Line 6 and enter the result here. This amount is your unused Child Care Credit	8
	Carryforward from 2015 through 2019 that can be carried forward to 2021. Also, your entire Child Care Credit
	for 2020 (Line 2 or 2A above) will be carried forward to 2021. Stop here; you are finished with the worksheet.

	Use Lines 9 through 13 to determine the amount of Child Care Credit Carryforward
	utilized from 2015 through 2019 plus any amount of your 2020 Child Care Credit.
9	If Line 7 above is greater than zero, enter the amount of carryforward shown on Line 6 above on Form IT-540,	9
9	Schedule J, Line 3.	9
	Schedule J, Line 3.
10	If Line 7 above is greater than zero, enter the amount from Line 7.	10
11	Enter the amount of your 2020 Child Care Credit (Line 2 or Line 2A above).	11
12	Subtract Line 11 from Line 10.	12

If Line 12 is greater than or equal to zero, your entire Child Care Credit for 2020 (Line 2 or 2A above) has

13been utilized. Enter the amount from Line 11 above on Form IT-540, Schedule J, Line 2. Stop here; you are 13 finished with the worksheet.

Use Line 14 to determine what amount of your 2020 Child Care Credit you can claim.

If Line 12 above is less than zero, the amount on Line 10 above is the amount of your 2020 Child Care Credit.	14
14 Enter the amount from Line 10 above on Form IT-540, Schedule J, Line 2.

Use Line 15 to determine the amount of your 2020 Child Care Credit to be carried forward to 2021.

15	If Line 12 above is less than zero, subtract Line 10 from Line 11 to compute your Child Care Carryforward to	15
	2021. Enter the result here and keep this amount for your records.

.00

WEB 62115

ATTACH THIS WORKSHEET TO YOUR RETURN IF COMPLETED.

Your Name

Social Security Number

2020 Louisiana Nonrefundable School Readiness Credit Worksheet (For use with Form IT-540)

See instructions on page 15.

1	Enter the amount of 2020 Louisiana Nonrefundable Child Care Credit found on the Louisiana Nonrefundable				1
1	Child Care Credit Worksheet on either Line 2 or Line 2A.				1	.00
	Child Care Credit Worksheet on either Line 2 or Line 2A.


	Using the star rating of the child care facility that your qualified dependent attended during 2020, shown on Form R-10614, enter the number of your
	qualified dependents under age six who attended a:
	Five Star Facility	________	and multiply the number by 2.0	(i) __________ . ______
2	Four Star Facility	________	and multiply the number by 1.5	(ii) __________ . ______
2	Three Star Facility	________	and multiply the number by 1.0	(iii) __________ . ______
	Three Star Facility	________	and multiply the number by 1.0	(iii) __________ . ______
	Two Star Facility	________	and multiply the number by .50	(iv) __________ . ______

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

3	Add lines (i) through (iv) and enter the result. Be sure to include the decimal.	3	X ________________._____
			X ________________._____

4	Multiply Line 1 by the total on Line 3. If the number results in a decimal, round to the nearest dollar and	4
4	enter the result here. This is your available Nonrefundable School Readiness Credit for 2020.	4		.00



5	Enter the amount from Form IT-540, Line 19.	5		.00
				.00

6	Add the amounts of Nonrefundable credits from Form IT-540, Schedule J, Lines 2 and 3.	6		.00
				.00

7	Subtract Line 6 from Line 5.	7		.00
				.00

If Line 7 is less than or equal to zero, your entire School Readiness Credit for 2020 (Line 4) will be carried forward to 2021. Also, any available

8carryforward from 2015 through 2019 will be carried forward to 2021. If Line 7 above is less than or equal to zero, enter zero “0” on Form IT-540,

Schedule J, Lines 4 and 5. Stop here; you are finished with the worksheet.

Use Lines 9 through 12 to determine the amount of Nonrefundable School Readiness Credit Carryforward

from 2015 through 2019 utilized for 2020.

9	If Line 7 above is greater than zero, enter the amount from Line 7.	9
10	Enter the amount of any School Readiness Credit Carryforward from 2015 through 2019.	10
11	Subtract Line 10 from Line 9.	11
	If Line 11 is less than or equal to zero, the amount of School Readiness Credit Carryforward used for 2020 is
	equal to Line 9. Enter the amount from Line 9 on Form IT-540, Schedule J, Line 5. If Line 11 is less than zero,
12	subtract Line 9 from Line 10 and enter the result here. This amount is your unused School Readiness Credit	12
	Carryforward from 2015 through 2019 that can be carried forward to 2021. Also, your entire School Readiness
	Credit for 2020 (Line 4) will be carried forward to 2021. Stop here; you are finished with the worksheet.

Use Lines 13 through 17 to determine the amount of School Readiness Credit Carryforward utilized from 2015 through 2019 plus any amount of your 2020 School Readiness Credit.

.00

13If Line 11 above is greater than zero, enter the amount of carryforward shown on Line 10 above on Form IT-540, Schedule J, Line 5.

14	If Line 11 is greater than zero, enter the amount from Line 11.		14	.00
				.00

15	Enter the amount of your 2020 School Readiness Credit (Line 4).		15	.00
				.00

16	Subtract Line 15 from Line 14.		16	.00
				.00

17	If Line 16 is greater than or equal to zero, your entire School Readiness Credit for 2020 (Line 4) has been utilized. Enter the amount from Line 15
17	on Form IT-540, Schedule J, Line 4. Stop here; you are finished with the	worksheet.
		worksheet.

	Use Line 18 to determine what amount of your 2020 School Readiness Credit you can claim.

18	If Line 16 is less than zero, the amount on Line 14 is the amount of your 2020 School Readiness Credit. Enter the amount from Line 14 above on
18	Form IT-540, Schedule J, Line 4.
	Form IT-540, Schedule J, Line 4.

	Use Line 19 to determine the amount of your 2020 School Readiness Credit to be carried forward to 2021.

If Line 16 is less than zero, subtract Line 14 from Line 15 to compute your School Readiness Carryforward to 2021. Enter the result here and keep this amount for your records.

.00

WEB 62116

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