Fillable Form It-540 Web - Louisiana Resident

ATTACH TO RETURN IF COMPLETED.

2014 Louisiana School Expense Deduction Worksheet

Your Name

Your Social Security Number

This worksheet should be used to calculate the three School Expense Deductions listed below. Refer to Revenue Information Bulletin 12-008 and

09-019 on LDR’s website.

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.

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 qualifi ed educational expenses paid

for the home-schooling per dependent, limited to $5,000. Qualifi ed educational expenses include amounts paid for the purchase of textbooks

and curricula necessary for home-schooling.

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 qualifi es 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

in Section I

Student

Name of Qualifying Dependent

Name of School

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.

List the amount paid for each student as listed in Section II.

Qualifying Expense

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%

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 qualifi ed as marked in boxes 1, 2, or 3 in Section II.

Enter the Elementary and Secondary School Tuition Deduction here and on IT-540, Schedule E, code 17E.

Enter the Educational Expenses for Home-Schooled Children Deduction here and on IT-540, Schedule E, code 18E.

Enter the Educational Expenses for a Quality Public Education Deduction here and on IT-540, Schedule E, code 19E.

61509

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Form It-540 Web - Louisiana Resident - 2014 Page 7

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