Instructions For Louisiana Nonresident Professional Athlete Individual Income Tax Return

Instructions for Preparing Your

2011 Nonresident Athlete Individual Income Tax Return, Form IT-540B-NRA

Line 10C – Subtract Line 10B from Line 10A. If less than zero,

ABOUT THIS FORM

enter zero “0.”

If you are a nonresident individual who is a professional athlete

and earned income as a result of services rendered within Louisi-

Line 10D – If you claimed a federal disaster relief credit on your

ana, you must file IT-540B-NRA electronically.

federal return as a result of Hurricane Katrina or Hurricane Rita,

All numbers should be rounded to the nearest dollar.

you must complete Schedule H–NRA in order to determine your

modified federal income tax deduction for Louisiana. The federal

To avoid any delay, use this form for 2011 only.

disaster relief credits utilized for this year and allowed by the In-

If you are filing an amended return, mark the “Amended

ternal Revenue Service (IRS) could be credits that are carried for-

Return” box.

ward from previous years. However, the credits must appear on

Name, Address, and Social Security Number – Enter your

your federal return. Attach a copy of your federal return which in-

name, address, daytime telephone number, and Social Security

dicates the amount of the credit, a copy of Form 3800, and a copy

Number on your return. On a joint return, list the names and

of the appropriate IRS form in order to substantiate the amount of

Social Security Numbers in the same order that you listed them

the credit.

on your federal return.

If you have not claimed federal disaster relief credits, enter your

Lines 1-5: Filing Status – You must use the same filing status

federal income tax liability on Line 10D. This amount is taken from

on your Louisiana return as you did on your federal return. In

your federal return. Below are the federal returns and line numbers

the box on the left, enter the number corresponding to your filing

that indicate your federal income tax liability

status: “1” for Single, “2” for Married Filing Jointly, “3” for Married

• Federal Form 1040EZ filers: This amount is on Line 10.

Filing Separately, “4” for Head of Household, and “5” for Qualifying

Widow. If your filing status is Head of Household, you must list the

• Federal Form 1040A filers: This amount is on Line 35.

name of the qualifying person in the space provided if that person

• Federal Form 1040 filers: This amount is on Line 55, less

is not a dependent. Head of Household status is for unmarried

the amount from Form 4972 included on Line 44.

people who paid over half the cost of keeping up a home for a

qualifying person.

Optional deduction – The federal tax deduction above may be

increased by the amount of foreign tax credit associated with

Lines 6A and 6B – Exemptions – Mark an “X” in the appropriate

Louisiana income that was claimed on Federal Form 1040, Line

boxes. You must use the same number of exemptions on your

47. If this additional deduction is claimed, no special allowable

Louisiana return as you did on your federal return, unless: you

credit may be claimed on Nonrefundable Tax Credits, Schedule

are listed as a dependent on someone else’s return; you are age

G-NRA, Line 3.

65 or over; or, you are blind. You must claim an exemption for

yourself on Line 6A, even if someone else claimed you on his or

Line 10E – Add Lines 10C and 10D.

her federal tax return. This box has already been marked with an

Line 10F – Multiply Line 10E by the percentage on Line 9. This

“X” for you.

amount of deduction is the portion applicable to your Louisiana

Line 6C – Enter the names of the dependents listed on your

income.

federal return. Complete the required information. If you have

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

more than 6 dependents, attach a statement to your return with

the required information. In the box on Line 6C, enter the total

number of dependents claimed.

Line 6D – Add Lines 6A, 6B, and 6C.

Line 7 – Enter the amount of your Federal Adjusted Gross

Income. This amount is taken from federal Form 1040, Line 37,

or federal Form 1040A, Line 21, or federal Form 1040EZ, Line 4.

If your Federal Adjusted Gross Income is less than zero, enter

zero, “0”.

Line 8A – Enter the amount from Schedule NRA-1, Line 5.

Line 8B – All other Louisiana-sourced income should be reported.

Examples of such income items are amounts paid to the athlete

for endorsements, royalties, promotional advertising, etc. The

amount earned is calculated on a pro-rata basis for Louisiana.

Line 8C – Add Lines 8A and 8B.

Line 9 – Divide Line 8C by Line 7. Carry out to two decimal places

in the percentage; for example, 48.32 percent. DO NOT ROUND

UP. The percentage can not exceed 100 percent.

Lines 10A, 10B and 10C – If you did not itemize your deductions

on your federal return, skip Lines 10A, 10B and 10C and go to

Line 10D.

Line 10A – If you itemized your deductions on your federal return,

enter the amount of your federal itemized deductions, shown on

Form 1040, Schedule A, Line 29.

Line 10B – If you itemized your deductions on your federal return,

and your filing status is 1 or 3, enter $5,800; 2 or 5, enter $11,600;

4, enter $8,500.

Instructions For Louisiana Nonresident Professional Athlete Individual Income Tax Return - 2011 Page 2

Related Articles

Related forms

Related Categories