Instructions For Louisiana Nonresident Professional Athlete Individual Income Tax Return

lands used for state parks, state forests, and wildlife and fishery

Line 35: If Line 14 is greater than Line 15E, subtract Line 15E

management areas.

from Line 14. If you entered an amount from Line 18 as the result

of underpayment penalty exceeding an overpayment, complete

Line 23: You may donate all or part of your adjusted overpayment

Lines 36 through 39, enter zero “0” on Lines 40 through 43, and

(Line 18) to the Louisiana Cancer and Lung Trust Fund Board for

go to Line 44.

the purpose of combating prostate cancer.

Lines 36, 37, 38, and 39 – You may make an additional donation

Line 24: You may donate all or part of your adjusted overpayment

to the funds listed on Lines 36 through 39. You must include

(Line 18) to the Louisiana Animal Welfare Commission for the

payment for the amount being donated with your return. The

purpose of promoting the proper treatment and well-being of animals.

donation will not be made unless you make payment.

Line 25: You may donate all or part of your adjusted overpayment

Line 40: Interest is charged on all tax amounts that are not paid

(Line 18) to The Community-Based Primary Health Care Fund.

by the due date. Enter the amount from the Interest Calculation

This fund provides for access to primary health care for the

Worksheet, page 13, Line 5.

indigent and low-income citizens.

Line 41: If you fail to pay any tax owed by the due date – on or

Line 26: You may donate all or part of your adjusted overpayment

before May 15, 2012 for calendar year filers, or on or before

(Line 18) to the National Lung Cancer Partnership to combat lung

your fiscal year due date, or on or before your approved extension

cancer through research, awareness, and advocacy. For more

date, you may be charged a Delinquent Filing Penalty. Enter the

information on the fund, visit

amount from the Delinquent Filing Penalty Calculation Worksheet,

Line 27: You may donate all or part of your adjusted overpayment

page 13, Line 7.

(Line 18) to the Louisiana Chapter of the National Multiple

Line 42: If you fail to pay any tax owed by the due date – on

Sclerosis Society Fund to advance research for a cure and to

or before May 15, 2012 for calendar year filers, you may

address the challenges of those affected by MS.

be charged a Delinquent Payment Penalty. Please refer to the

Delinquent Payment Penalty Calculation Worksheet on page 13.

Line 28: You may donate all or part of your adjusted overpayment

(Line 18) to promote unity among member food banks in Louisiana

Line 43: If you have a tax deficiency that is greater than

in support of their common mission to feed the hungry. Visit www.

$1,000 ($2,000 if married filing jointly), you may be charged an

for more information.

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

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

Line 29: You may donate all or part of your adjusted overpayment

completed R-210NRA to your return. See Underpayment Penalty

(Line 18) to support the celebration of the 200th anniversary

on page 13 for more information.

of Louisiana’s statehood and the 200th anniversary of the

Line 44: Balance Due Louisiana - Add Lines 35 through 43. You

Battle of New Orleans. For more information, visit www.

may make a payment by credit card or electronic debit through the

Department’s website at You may

Line 30: You may donate all or part of your adjusted overpayment

also make payment by check or money order. DO NOT SEND

(Line 18) to the Make-A-Wish Foundation of the Texas Gulf Coast

CASH. Make your check or money order payable to the Louisiana

& Louisiana. For more information, visit

Department of Revenue. Print the last four digits of your Social

Security Numbers on your check or money order and attach it to

Line 31: Add Lines 19 through 30.

your payment voucher.

Line 32: Subtract Line 31 from Line 18 to determine the amount

FILING: You must sign and date your return. On a joint return,

of overpayment available for credit or refund.

your spouse must also sign in the space provided. If you paid

Line 33: Print the amount of Line 32 that you wish to credit to 2012.

someone to prepare your return, they must also sign in the

Line 34: Subtract Line 33 from Line 32. This amount is to be

appropriate space and enter their identification number.

refunded. If you do not elect to direct deposit your refund, you will

receive your refund on an Electronic Access Card (prepaid card).

General Information

If a schedule is required in the instructions below, you must attach a separate schedule for each credit claimed. The schedule should

clearly identify the credit, your name(s), and Social Security Number(s). For complete information regarding the credits, refer to the

publication, “Credits, Exemptions, Exclusions, and Deductions for Individual and Corporation Income Tax, Corporation Franchise Tax,

and Inheritance and Gift Tax.” This publication may be obtained on the Department’s website at

Instructions for Refundable Tax Credits, Schedule F-NRA

Line 1 – A refundable credit (R.S. 47:297.9) is allowed against

in the appropriate spaces on Lines 2 through 6.

individual income tax for 100 percent of the amount paid by an

NOTE: Use only the codes referenced in the table on Schedule

active or reserve military servicemember, or the spouse of an

F-NRA. The codes listed here are not interchangeable with

active or reserve military servicemember, or the dependent of such

other codes listed in this booklet.

servicemember for obtaining a Louisiana noncommercial hunting or

Example:

fishing license. A copy of the noncommercial hunting and/or fishing

license must be submitted to the Department in order to claim the

Credit Description

Code

Amount of Credit Claimed

credit. Complete all information requested in Lines 1A through 1D.

4 0 0

The credit for the license purchased is valid only during the time

6 0 F

Historic Residential

the servicemember is on active duty. The credit does not apply to

purchases of lifetime licenses. Please contact the Department of

Line 7 – Total Refundable Tax Credits - Add Lines 1D, and 2

Revenue for information regarding this credit.

through 6. Also, enter the result on Form IT-540B-NRA, Line 15B.

Additional Refundable Tax Credits, Lines 2 through 6

On the next page is a list of additional refundable tax credits

available for the tax year ending December 31, 2011. Enter the

credit description, identifying code, and the dollar amount claimed

Instructions For Louisiana Nonresident Professional Athlete Individual Income Tax Return - 2011 Page 4

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