Instructions For Louisiana Nonresident Professional Athlete Individual Income Tax Return

Calculate your Louisiana tax by using the Tax Computation Worksheet.

(DO NOT USE RESIDENT TAX TABLES—USE WORKSHEET BELOW.)

TAX COMPUTATION WORKSHEET (Keep this worksheet for your records.)

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Taxable Income: Enter the amount from Form IT-540B-NRA, Line 11.

First Bracket: If Line A is greater than $12,500 ($25,000 if filing status is 2 or

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5), enter $12,500 ($25,000 if filing status is 2 or 5). If Line A is less than $12,500

($25,000 if filing status is 2 or 5), enter amount from Line A.

Combined Personal Exemption – Standard

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Deduction: If your filing status is 2, 4, or 5,

enter $9,000; if 1 or 3, enter $4,500.

Credit for Dependents: Enter $1,000 for

taxpayers and/or spouses who are 65 or

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over, or blind, and for each dependent

claimed on Line 6C of Form IT-540B-NRA.

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Total: Add Lines C1 and C2.

Ratio: Enter the ratio from Form IT 540B-

NRA, Line 9.

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TAX

Allowable Deduction: Multiply Line C3 by the ratio on Line D.

Taxable First Bracket: Subtract Line E from Line B. If the result is zero

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or less than zero, enter “0”. Multiply balance by 2% (.02) and enter the

Rate

result in the TAX column.

Second Bracket: Subtract Line B from Line A; and, if the balance is

greater than zero, enter the balance or $37,500 ($75,000 if filing status

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is 2 or 5), whichever is less. Note: Reduce this amount by the amount

Rate

that Line E exceeds Line B. Multiply balance by 4% (.04) and enter the

result in the TAX column.

Third Bracket: Subtract $50,000 ($100,000 if filing status is 2 or 5) from

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Line A and enter balance. If less than zero, enter “0.” Multiply the balance

Rate

by 6% (.06) and enter the result in the TAX column.

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Total Tax: Add the tax on Lines F, G, and H. Enter here and on of Form IT-540B-NRA, Line 12.

Line 12: Enter the amount from Line I of the tax computation

Lines 16 through 34 and go to Line 35.

worksheet shown above.

Line 17: Although you may have an overpayment, if you failed

Line 13A: A credit of $25 is allowed for each dependent child

to sufficiently pay income tax throughout the year, in accordance

claimed on Line 6C who attended school from kindergarten

with R.S. 47:117.1, you may be subject to the underpayment

through 12th grade for at least part of this year. Multiply the

penalty. Complete the 2011 Form R-210NRA and enter the

number of qualified dependents by $25.

amount from Line 19 of the form on this line. Attach the completed

R-210NRA to your return. See Underpayment Penalty on page

Line 13B: Enter the amount from Schedule G-NRA, Line 10.

13 for more information.

Line 13C: Add lines 13A and 13B.

Line 18: If Line 16 is greater than Line 17, subtract Line 17 from

Line 14: Subtract Line 13C from Line 12. If less than zero, enter “0.”

Line 16. If Line 17 is greater than Line 16, enter a zero, subtract

Line 15A: Enter the amount of your Louisiana Citizens Property

Line 16 from Line 17, and enter the balance on Line 35.

Insurance assessment that was included in your homeowner’s

Line 19: You may donate all or part of your adjusted overpayment

insurance premium. You must attach a copy of the declaration

(Line 18) to The Military Family Assistance Fund. This fund

page of your insurance policy in order to claim the credit.

provides assistance to family members of activated Louisiana

For additional information regarding this credit, see Revenue

military personnel.

Information Bulletin 07-015 on the Department’s website at www.

Line 20: You may donate all or part of your adjusted overpayment

revenue.louisiana.gov/citizens.

(Line 18) to the Coastal Protection and Restoration Fund for the

Line 15B: Enter the amount of the total Refundable Tax Credits

purposes of coastal restoration, conservation, and hurricane

from Schedule F-NRA, Line 7.

protection. Visit for more information.

Line 15C: Enter the amount of Louisiana income tax withheld

Line 21: You may contribute all or part of your adjusted

in 2011. You must attach copies of all W-2 and 1099 forms that

overpayment (Line 18) to the Louisiana Student Tuition Assistance

indicate tax was withheld. If the withholding amount exceeds 10

and Revenue Trust (START) Savings Program. Important: If filing

percent of the income shown on Form IT-540B-NRA, Line 7, you

a joint return, you or your spouse must be a registered account

must attach a copy of your federal return.

owner in the START Savings Program in order to contribute all

Line 15D: Enter the total amount of payments made against your

or part of your overpayment. Also, the Account Owner OR the

2011 tax. Items include estimated taxes including credit carried

Beneficiary must be a resident of Louisiana. If you do not have an

forward to this year, and payments remitted with extension.

account, you may contact the Louisiana Office of Student Financial

Assistance at 1-800-259-5626, or go to

Line 15E: Add Lines 15A, 15B, 15C, and 15D.

to enroll. All contributions of your overpayment will be equally

Line 16: Overpayment - If Line 15E is greater than Line 14,

distributed among the account holder’s beneficiaries.

subtract Line 14 from Line 15E. Your overpayment may be

Line 22: You may donate all or part of your adjusted overpayment

reduced by Underpayment of Estimated Tax Penalty. If Line

(Line 18) to the Wildlife Habitat and Natural Heritage Trust Fund.

15E is equal to Line 14, enter a zero on Lines 16 through 35 and

This fund provides for the acquisition and management of

go to Line 36. If Line 15E is less than Line 14, enter a zero on

Instructions For Louisiana Nonresident Professional Athlete Individual Income Tax Return - 2011 Page 3

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