Louisiana Non-Refundable Credit for Certain Disabilities

A credit of $72 is allowed for the taxpayer, spouse, or dependent who is deaf, has lost the use of a limb, is mentally incapacitated, or is blind (R.S. 47:297(A)). Only one credit is allowed per person. The disability must exist at the end of the taxable year or, if death occurred during the taxable year, at the date of death. If you are claiming this credit for the first time, a [...]

Louisiana Credit for Taxes Paid to Other States

If you are a resident of Louisiana, you are allowed a credit for income taxes paid to other states for income reported on your Louisiana return (R.S.47:33). Note that you may not claim the tax withheld; you must file a return with the other state and claim the tax actually paid. You may not claim credit for taxes paid to cities or foreign countries. See Revenue Ruling 02-013 for information on [...]

Louisiana Contributions (Schedule D)

The Military Family Assistance Fund. This fund provides assistance to family members of active Louisiana military personnel. Coastal Protection and Restoration Fund for the purposes of coastal restoration, conservation, and hurricane protection. For more information, visit www.coastal.louisiana.gov. Louisiana Student Tuition Assistance and Revenue Trust (START) Savings Program. Contributions [...]

Part-Year and Nonresidents

1. If you are a Louisiana resident who is required to file a federal individual income tax return, you must file a Louisiana income tax return reporting all income earned in 2021. 2. You must file a return to obtain a refund or credit if you overpaid your tax through withholding, declaration of estimated tax, credit carried forward, or by claiming a 2021 refundable child care credit, or a [...]

Schedule C - Department of Transportation Hours of Service Limits

Business meals are 100% deductible if the meals are food or beverages provided by a restaurant and paid or incurred after December 31, 2020, and before January 1, 2023. In most cases, for other business meals, you can deduct only 50% of your business meal expenses, including meals incurred while away from home on business. However, for individuals subject to the Department of Transportation [...]