15 www.revenue.louisiana.gov Louisiana Department of Revenue Deceased Taxpayers Date of Death – New spaces were added on the face of the tax return for deceased taxpayer(s) date of death. Taxpayers who select the Decedent Filing or Spouse Decedent box are now required to enter the date of death for the deceased taxpayer(s). SCHEDULE D – DONATIONS Louisiana Cancer Advisory Board – Line 6 – Act 404 of the 2024 Regular Session renamed the Louisiana Cancer Trust Fund to the Louisiana Cancer Advisory Board. SCHEDULE E – ADJUSTMENTS TO INCOME Act 423 of the 2023 Regular Session of the Louisiana Legislature increases the deduction limitations for elementary and secondary school tuition (code 17E), education expenses for home-schooled children (code 18E), and for certain educational expenses for a quality public education (code 19E). Effective for the 2024 tax year, the deduction limitation is increased to $6,000 per dependent, not to exceed the total taxable income of the taxpayer. See Revenue Information Bulletin 24-007 for more information. SCHEDULE F – REFUNDABLE PRIORITY 2 CREDITS School Readiness Child Care Directors and Staff – Code 66F and Line 5A – The credit is for eligible child care directors and eligible child care staff based on certain attained qualifications. The amount of the credit is adjusted each year if there is an increase in the Consumer Price Index Urban (CPI-U). The credit amount for 2024 can be found at www.revenue. louisiana.gov/SchoolReadiness. You must enter the facility license number from Form R-10615 on Line 5A and attach a copy of Form R-10615 to your return. Failure to do so will result in processing delays. For more information regarding this credit, contact the Louisiana Department of Education. (La. R.S. 47:6106) Restaurant Recycling of Oyster Shells – Code 79F – La. R.S. 47:6043 allows a refundable credit for restaurants that donate oyster shells for use in benefitting the environment. The credit is equal to $1 per 50 pounds of oyster shell material donated or $2,000 per restaurant, whichever is less. To qualify, the oyster shells must be donated to the Oyster Shell Recycling Program of the Coalition to Restore Coastal Louisiana or any other oyster shell recycling program or activity designated as an approved program or activity by the department. The amount of credits granted by the Department of Revenue is capped at $100,000 per calendar year. See LAC 61:I.1933 for more information and attach Form R-90154, Receipt for Restaurant Oyster Shell Recycling Credit, to your return. Per R.S. 47:1624(F), the accrual of interest shall be suspended during any period of time that a delay in the issuance of a refund is attributable to the taxpayer’s failure to provide information or documentation required by LAC 61:I.1933. SCHEDULE J – NONREFUNDABLE PRIORITY 3 CREDITS Child Care Credit Carried Forward From 2019 through 2023 – Line 3 – The child care tax credit for taxpayers whose federal adjusted gross income exceeds $25,000 may not be refunded, and any unused credit amounts can be used over the next five years. For the 2024 tax year, credits from 2019 through 2023 can be applied on Line 3. Any remaining child care credit from 2018 cannot be applied to the 2024 tax liability. (La. R.S. 47:297.4) School Readiness Credit Carried Forward From 2019 through 2023 – Line 5 – The school readiness credit for taxpayers whose federal adjusted gross income exceeds $25,000 may not be refunded, and any unused credit amounts can be used over the next five years. For the 2024 tax year, credits from 2019 through 2023 can be applied on Line 5. Any remaining child care credit from 2018 cannot be applied to the 2024 tax tax liability. (La. R.S. 47:6104) Previously Unemployed – Code 208 – This credit is no longer available because the time to carry forward unused credits has ended. New Markets – Code 259 – This credit is no longer available because the time to carry forward unused credits has ended. VISIT THESE LDR WEBSITES: • www.revenue.louisiana.gov/taxforms for forms and instructions • www.revenue.louisiana.gov/individuals for tax information • www.revenue.louisiana.gov/LaTAP for free filing and payment options WHAT’S NEW FOR LOUISIANA 2024 INDIVIDUAL INCOME TAX?

WHO MUST FILE A RETURN 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 2024. 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, claiming a 2024 refundable child care credit or a Louisiana earned income credit. 3. If you are not required to file a federal return but had Louisiana income tax withheld in 2024, you must file a return to claim a refund of the amount withheld. Refer to the IRS requirements for filing in order to determine if you must file a federal return. For additional information, see the NOTE on page 1. 4. Military – The federal Servicemembers Civil Relief Act extends certain residency protections to servicemembers and their spouse. A servicemember’s state of residence does not change when he or she moves to a new state under military orders to be in the new state. A spouse’s state of residence also does not change when he or she moves to a new state to be with a servicemember who is under military orders to be in the new state. See Revenue Information Bulletin 24-015 for more information.

If you are an unmarried military personnel whose home of record is Louisiana and you meet the filing requirements of 1 or 2 above, you must file a return and report all of your income, regardless of where you were stationed. You should file Form IT-540, Louisiana Resident Individual Income Tax Return, reporting all of your income to Louisiana. If your domicile is NOT Louisiana, you must report any nonmilitary Louisiana sourced income on Form IT-540B, Louisiana Nonresident Individual Income Tax Return.

A servicemember and their spouse may select between one of three residency possibilities for purposes of taxation: (1) the residence or domicile of the servicemember, (2) the residence or domicile of the servicemember’s spouse, or (3) the permanent duty station of the servicemember. Regardless of residency, income earned within or derived from Louisiana sources, such as rents, royalties, estates, trusts, or partnerships, is taxable to Louisiana. If you are married, you are required to file using the same filing status as you did on your federal return. If both you and your spouse are residents of Louisiana, you should file Form IT-540 reporting all of your income to Louisiana. If one of you is not a resident of Louisiana, you may file as a resident (Form IT-540) or a nonresident (Form IT-540B), whichever is more beneficial to you and your spouse. Resident taxpayers are allowed a credit for income tax paid to another state on nonmilitary income or on income earned by your spouse if that income is included on the Louisiana return. Use Nonrefundable Priority 1 Credits, Schedule C, Line 1 to report taxes paid to another state.

Louisiana residents who are members of the armed services and were stationed out-of-state for 120 or more consecutive days on active duty may be entitled to an exemption of up to $50,000 of military income. See the instructions for Schedule E, Code 10E. 5. Professional Athletes – Louisiana Administrative Code (“LAC”) 61:III.1527 requires all professional athletes who participate in athletic events within Louisiana to file all tax returns electronically. Nonresident professional athletes must electronically file Form IT-540B and Schedules NRPA-1 and NRPA-2. 6. A temporary absence from Louisiana does not automatically change your domicile for income tax purposes. You must confirm your intention to change your domicile to another state by actions taken to establish a new domicile outside of Louisiana and by actions taken to abandon the Louisiana domicile and its privileges. Examples of establishing a domicile include registering to vote, registering and titling vehicles, obtaining a driver’s license, changing children’s school of attendance, obtaining a homestead exemption, or any other actions that show intent to establish a new domicile outside of Louisiana. These are intended as examples and do not necessarily indicate a change in domicile. You are considered to be a Louisiana resident if you continue to maintain a residence in Louisiana while working in another state. Use Nonrefundable Priority 1 Credits, Schedule C, Line 1 to report taxes paid to another state. 7. Surviving Spouses, Executors, Administrators, or Legal Representatives – A final return for a decedent must be filed if you are the surviving spouse, executor, administrator, or legal representative, and the decedent met the filing requirements at the date of death. If both conditions apply, mark the decedent box, enter the date of death on the face of the return for the appropriate taxpayer, and attach a copy of the death certificate. If a refund is due to the decedent’s estate, survivor, etc., you must also complete and attach Form R-6642, Refund Claim on Behalf of Deceased Taxpayer. The surviving spouse, executor, administrator, or legal representative may claim the credit for Funeral and Burial Expense for a Pregnancy-Related Death on the final return if applicable. See the instructions for the credit for more information. FORMS Forms and instructions are on the Louisiana Department of Revenue (“LDR”) website, www.revenue.louisiana.gov/taxforms. AMENDED RETURNS If you file your income tax return and later become aware of any changes you must make to income, deductions, exemptions, or credits, you must file an amended (corrected) Louisiana return. You must use the correct form for the tax year being amended, mark an “X” in the “Amended Return” box on the face of the return, and include an explanation of the change and a copy of the federal amended return, Federal Form 1040X, if one was filed. If you are amending your income tax return due to utilizing a Net Operating Loss (NOL) carryback, you must mark an “X” in the “Amended Return” box and also in the “NOL Carryback” box on the face of the return. Include an explanation of the change and a copy of the federal amended return, Federal Form 1040X if one was filed. NOTE: Do not make any adjustments for refunds received or for payments made with the original return. This information is already on file. FEDERAL TAX ADJUSTMENTS Louisiana Revised Statute 47:103(C) requires taxpayers whose federal returns are adjusted to furnish a statement disclosing the nature and amounts of the adjust­ ments within 60 days after the adjustments have been made and accepted. This statement must accompany the amended state return. WHEN TO FILE 1. A 2024 calendar year return is due on or before May 15, 2025. 2. Returns for fiscal years are due on or before the 15th day of the fifth month after the close of the taxable year. 3. If the due date falls on a weekend or legal state holiday, the return is due the next business day. WHERE TO FILE AND PAY TAX Enter your legal name and social security number on your return and any correspondence. NOTE: On a joint return, list the names and the social security numbers in the same order that you listed them on your federal return. A return for which a payment is due must be mailed to P.O. Box 3550, Baton Rouge, LA 70821-3550. Print the last four digits of your social security number on your check or money order. DO NOT SEND CASH. An electronic payment option is available on the LDR website at www. revenue.louisiana.gov/LaTAP. You can also pay your taxes by credit card over the internet or by telephone. Visit www.revenue.louisiana.gov for more information. All other individual income tax returns must be mailed to P.O. Box 3440, Baton Rouge, LA 70821-3440. EXTENSION OF TIME FOR FILING A RETURN If you cannot file your return by the due date, you do not need to file for an extension. You will automatically be granted an extension of six months to November 15, 2025. Important: An extension does not relieve you of your obligation to pay all tax amounts due by the original due date. If you anticipate that you will owe additional tax on your return, you should submit your payment with a payment voucher (Form R-2868V) by May 15, 2025. An extension means only that you will not be assessed a delinquent filing penalty for filing your return after the due date but before the extended due date. Interest on the additional tax due from the due date of the return and any penalties will be assessed if applicable. If you file your return after the extended due date, you will be assessed a delinquent filing penalty from the original due date of the return. NOTE: No paper or electronic extension form needs to be filed to obtain the automatic extension. INSTALLMENT REQUEST If you are unable to pay the balance in full by the due date, you may submit an installment request using Form R-19026, Installment Request for Individual Income, which is available on the LDR website. You may also submit the request by accessing your account at www.revenue.louisiana.gov/LaTAP. There is a fee of $105 to establish a standard installment payment agreement. INTEREST AND PENALTIES See Interest and Penalty Calculation Worksheet later in the instructions. KEEP YOUR RECORDS You should keep copies of federal and state tax returns and W-2 statements for four years. In most cases, you do not have to submit a copy of your federal return with your state return unless requested by LDR. General Information for Filing Your 2024 Louisiana Resident Individual Income Tax Return ! • Use black ink only. • Free internet filing is available for most Louisiana taxpayers at www.revenue.louisiana.gov/LaTAP. • See page 15 for What’s New for 2024.

1 www.revenue.louisiana.gov Louisiana Department of Revenue 0 1 2 3 4 5 6 7 8 9 X ABOUT THIS FORM The return has been designed for electronic scanning, which permits faster processing with fewer errors. In order to avoid unnecessary delays caused by manual processing, taxpayers should follow the guidelines listed below: 1. Enter amounts only on those lines that are applicable. 2. Use only a pen with black ink. 3. Because this form is read by a machine, enter your numbers inside the boxes like this: 4. All numbers should be rounded to the nearest dollar. Numbers should NOT be entered over the pre-printed zeros in the boxes on the far right which are used to designate cents (.00). 5. To avoid any delay in processing, use this form for 2024 only. 6. If you are filing an amended return, mark an “X” in the “Amended Return” box on the face of the return. Nonresidents must use Form IT-540B to file their Louisiana return. Part-year residents have the option to file a resident or nonresident return, whichever is more beneficial. See Revenue Ruling 05-008 on LDR’s website. Nonresident professional athletes must electronically file Form IT-540B and Schedules NRPA-1 and NRPA-2. NAME, ADDRESS, AND SOCIAL SECURITY NUMBER – Enter your legal name, address, daytime telephone number, social security number, and date of birth on your return. For the unit type, use postal abbreviations such as APT, FL, STE, and RM. If you have a foreign address, enter the city name in the appropriate space. Follow the country’s practice for entering the postal code and the name of the province, county, or state. Enter the foreign country name in the appropriate space. Do not abbreviate the country name. If there is a change in your name or address since last year’s return (for example, new spouse), mark an “X” in the “Name Change” or “Address Change” box. LDR automatically updates your account when you change your address with the post office. A direct address change can be accomplished by marking the “Address Change” box when filing your return, or it can be submitted by accessing your account at www.revenue. louisiana.gov/LaTAP. If married, enter social security numbers and dates of birth for both you and your spouse. On a joint return, your names and social security numbers must be listed in the same order that you listed them on your federal return. NOTE: If you are not required to file a federal return but had Louisiana income tax withheld in 2024, complete Lines 1 through 6F. In the appro­priate boxes above Line 7, enter the total amount of wages and income and mark the box to the right. Skip to Line 12, enter zero “0,” and complete the remainder of the return. You must enter the total amount of wages and income in the boxes above Line 7. Failure to do so will result in processing delays. Lines 1-5 – Filing status – You must use the same filing status on your Louisiana return as you did on your federal return. In the box on the left, enter the number corresponding to your filing status: “1” for Single, “2” for Married Filing Jointly, “3” for Married Filing Separately, “4” for Head of Household, and “5” for Qualifying Surviving Spouse. Head of Household status is for unmarried people who paid over half the cost of keeping up a home for a qualifying person. If you file as Head of Household or Qualifying Surviving Spouse, you must show the child’s name if the qualifying person is a child but not your dependent. Lines 6A and 6B – Exemptions – Mark an “X” in the appropriate boxes. You must use the same number of exemptions on your Louisiana return as you did on your federal return unless the following apply: you are listed as a dependent on someone else’s return, you are age 65 or over, you are blind, or your filing status is Qualifying Surviving Spouse. You must claim an exemption for yourself on Line 6A, even if someone else claimed you on their federal tax return. This box has already been marked with an “X” for you. Line 6C – Enter the names of the dependents claimed on your federal return. Complete the required information. If you have more than six 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 6E – If you are claiming the deduction for certain adoptions on Schedule E, enter the number of dependents included on Line 6C for whom you are claiming the deduction. You must show the child’s name on the line provided. If more space is needed, attach a statement to your return with the required information. Do not include on this line dependents you adopted that qualify you for the credit for adoption of unrelated infant on Schedule F. Line 6F – Subtract Line 6E from Line 6D. Line 7 – Enter the amount of your Federal Adjusted Gross Income (Federal AGI). This amount is taken from Federal Form 1040 or 1040-SR, Line 11. If your Federal AGI is less than zero, enter “0.” If you have any exempt income or deductions other than what is reported on Line 8D, you need to complete Schedule E to determine your Louisiana Adjusted Gross Income. Mark an “X” in the box on Line 7 if the amount from Schedule E, Line 5, is used. Lines 8A through 8D – If you did not itemize your deductions on your federal return, skip Lines 8A through 8D and go to Line 9. Line 8A – If you itemized your deductions on your federal return, enter the amount of your federal itemized deductions shown on Federal Form 1040 or 1040-SR, Schedule A, Line 17. Line 8B – If you itemized your deductions on your federal return, enter the amount of your allowable federal itemized deduction for medical and dental expenses shown on Federal Form 1040 or 1040-SR, Schedule A, Line 4. Line 8C – If you itemized your deductions on your federal return and your filing status is 1 or 3, enter $14,600; 2 or 5, enter $29,200; 4, enter $21,900. Line 8D – Subtract Line 8C from Line 8B. If less than zero, enter zero “0.” Line 9 – Subtract Line 8D from Line 7. If less than zero, enter zero “0.” Line 10 – Use the tax table that corresponds with your filing status. Locate the amount of your tax table income from Line 9 in the first two columns of the tax table. Read across to the column numbered the same as the total number of exemptions claimed on Line 6F. The amount shown in that column is your Louisiana tax liability. Enter this amount on Line 10. If you have more than eight exemptions, refer to the instructions at the top of the tax tables. Line 11 – Enter the amount of the Nonrefundable Priority 1 Credits from Form IT-540, Schedule C, Line 6. Line 12 – Subtract Line 11 from Line 10. If the result is less than zero or if you are not required to file a federal return, enter zero “0” and complete the remainder of the return. Line 13 – Enter the amount of your Louisiana Refundable Child Care Credit from the 2024 Louisiana Refundable Child Care Credit Worksheet, Line 11. This worksheet must be attached to your return. Your Federal Adjusted Gross Income must be $25,000 or less to claim a credit on this line. See the Louisiana Child Care Credit instructions. Retain copies of canceled checks, receipts, and other documentation in order to support the amount of qualifying expenses or submit this documentation with the return for faster processing. Instructions for Preparing Your 2024 Louisiana Resident Income Tax Return Form (IT-540) CONSUMER EXCISE TAX RETURN Louisiana imposes an excise tax on tobacco products and alcoholic beverages. If you purchased any of these products on the internet or through the mail, you are required to pay the excise tax on those products. You must use Form R-5629, Consumer Excise Tax Return, to report and pay the tax due on these products. ELECTRIC AND HYBRID VEHICLE ROAD USAGE FEE Louisiana imposes a road usage fee on the owner or lessee of an electric or hybrid vehicle registered and operated in Louisiana during the calendar year as provided by La. R.S. 32:461. The fee is dedicated to state and local transportation and development funds and is to supplement the “road tax” paid on gas. The fee for 2024 is due on or before May 15, 2025. See the instructions for Line 22B for more information. GENERAL INFORMATION

2 www.revenue.louisiana.gov Louisiana Department of Revenue Instructions for Preparing Your 2024 Louisiana Resident Income Tax Return ...Continued Line 13A – Enter the amount from the 2024 Louisiana Refundable Child Care Credit Worksheet, Line 3. Line 13B – Enter the amount from the 2024 Louisiana Refundable Child Care Credit Worksheet, Line 6. Line 14 – Enter the amount of your 2024 Louisiana Refundable School Readiness Credit. Your Federal Adjusted Gross Income must be $25,000 or less to claim a credit on this line. The amount is determined from your Louisiana Refundable School Readiness Credit Worksheet. This worksheet must be attached to your return. In the boxes under Line 14, enter the number of your qualified dependents who attended the associated star rated facility or facilities. Line 15 – Enter the amount of your Louisiana Earned Income Credit (LA EIC). If you claimed a Federal Earned Income Credit (EIC), you are entitled to a LA EIC as provided under La. R.S. 47:297.8. The refundable credit is equal to 5 percent of your Federal EIC. The Louisiana Earned Income Credit Worksheet must be attached to your return. Line 16 – Enter the amount of the Other Refundable Priority 2 Credits from Form IT-540, Schedule F, Line 9. Line 17 – Add Lines 13 and 14 through 16. Do not include amounts on Lines 13A and 13B. Line 18 – If Line 12 is greater than Line 17, subtract Line 17 from Line 12. Also, enter a zero “0” on Line 19 and go to Line 20. Otherwise, enter a zero “0” on Line 18 and go to Line 19. Line 19 – If Line 17 is greater than Line 12, subtract Line 12 from Line 17. Line 20 – Enter the amount of the Nonrefundable Priority 3 Credits from Form IT-540, Schedule J, Line 16. These credits are limited to the tax liability calculated on Line 18. Line 21 – Subtract Line 20 from Line 18. If less than zero, enter zero “0.” Name Boxes – Enter the first 4 letters of the primary taxpayer’s last name in the boxes at the bottom of the second, third, and fourth pages. Line 22A – During 2024, if you purchased goods for use in Louisiana from outside the state and were not charged Louisiana state sales tax, you are required to file and pay the tax directly to LDR. This includes purchases from catalogs, television, Internet, another state, or outside the U.S. If any of the items were alcoholic beverages or tobacco products, you are required to file Form R-5629. Use the Consumer Use Tax Worksheet below to calculate your use tax. Do not include any consumer use tax reported for 2024 on Form R-1035, Consumer Use Tax Return, or purchases made for your business. You must register your business with LDR and report the use tax for your business under that account. Mark an “X” in the box to indicate if no use tax is due or the amount is from the Consumer Use Tax Worksheet. Line 22B – During 2024, if you owned or leased an electric or hybrid vehicle that was registered and operated in Louisiana, you are required to file and pay a road usage fee directly to LDR under La. R.S. 32:461. The fee is for the calendar year and is prorated if the vehicle was owned or leased for less than a year. The fee is dedicated to state and local transportation and development funds and is to supplement the “road tax” paid on gas. Use Form R-19000A, Schedule A for Electric and Hybrid Vehicle Road Usage Fee, to calculate your fee and attach it to your return. You may attach multiple copies if you own more than two vehicles. See the instructions to Form R-19000. For additional information, see LAC 61:I.5501 and LDR’s website. Mark an “X” in the box to indicate if no road usage fee is due or the amount is from Form R-19000A. Line 23 – Add Lines 21, 22A, and 22B. Line 24 – Enter the amount from Line 19, if applicable. Line 25 – Enter the amount of the Refundable Priority 4 Credits from Form IT-540, Schedule I, Line 6. Line 26 – Enter the amount of Louisiana income tax withheld in 2024. You must attach copies of all W-2 and 1099 forms that indicate tax was withheld. Line 27 – Enter the amount of any credit carried forward from 2023. This amount is shown on your 2023 Form IT-540, Line 36, or IT-540B, Line 38. Line 28 – Enter the total amount of estimated payments you made for the 2024 tax year. Line 29 – Enter the amount of extension payment you made for the 2024 tax year. Line 30 – Add Lines 24 through 29. Line 31 – Overpayment – If Line 30 is greater than Line 23, subtract Line 23 from Line 30. Your overpayment may be reduced by the Underpayment of Estimated Tax Penalty. If Line 30 is equal to Line 23, enter a zero “0” on Lines 31 through 38 and go to Line 39. If Line 30 is less than Line 23, enter a zero “0” on Lines 31 through 37 and go to Line 38. Line 32 – See instructions for Underpayment Penalty on page 13. Line 33 – If Line 31 is greater than Line 32, subtract Line 32 from Line 31 and enter the balance on Line 33. If Line 32 is greater than Line 31, enter zero “0” on Lines 33 through 37, subtract Line 31 from Line 32, and enter the balance on Line 38. Line 34 – You may donate all or part of your overpayment (Line 33) to various organizations or funds listed on Schedule D, Lines 2 through 19. Enter the amount from Schedule D, Line 20. This amount cannot be greater than Line 33. Line 35 – Subtract Line 34 from Line 33. This amount of overpayment is available for credit or refund. Line 36 – Enter the amount of available overpayment shown on Line 35 that you wish to credit to 2025. Line 37 – Subtract Line 36 from Line 35. This amount is to be refunded. You must select how you want to receive your refund. If this is your first time filing, your refund cannot be directly deposited. Enter a “2” in the box if you want to receive your refund by paper check. Enter a “3” in the box if you want your refund directly deposited into your bank account. Carefully enter the information in the boxes to indicate the type of bank account, the routing number, and the account number. Your nine digit routing number appears under the memo line of your check; your bank account number will appear to the right of your routing number. You are required to answer the question regarding the location of the bank account. If the information is unreadable or if you do not select a method to receive your refund, you will receive your refund by paper check. Option 1 was omitted intentionally. Line 38 – If Line 23 is greater than Line 30, subtract Line 30 from Line 23. If you entered an amount from Line 33 as the result of an underpayment penalty exceeding an overpayment, complete Lines 39 through 41, enter zero “0” on Lines 42 through 44, and go to Line 45. Consumer Use Tax Worksheet Under La. R.S. 47:302(K), LDR is required to collect an 8.45 percent tax on out-of-state purchases subject to use tax. This 8.45 percent rate (which includes 4 percent to be distributed by LDR to local governments) is in lieu of the actual rate in effect for your area and is payable regardless of the actual combined state and local rate for your area. See the instructions for Line 22A for more information. This law ensures that Louisiana businesses are not at a competitive disadvantage with out-of-state businesses who are not required to collect sales tax. 1. Taxable purchases ..............$ .00

Tax rate (8.45 percent) ........ X .0845 2. Total use tax due .................$ .00 ☛ Enter here and on Form IT-540, Line 22A.

3 www.revenue.louisiana.gov Louisiana Department of Revenue Instructions for Preparing Your 2024 Louisiana Resident Income Tax Return ...Continued Lines 39 through 41 – You may make an additional donation to the funds listed on Lines 39 through 41. You must include payment for the amount being donated with your return. The donation will not be made unless you make payment, and the donation cannot be refunded at a later date. Line 42 – Interest is charged on all tax amounts not paid by the due date. Enter the amount from the Interest Calculation Worksheet, Line 5. Line 43 – If you fail to file your tax return by the extended due date on or before November 15, 2025, for calendar year filers or on or before your fiscal year extended due date, you may be charged a delinquent filing penalty. Enter the amount from the Delinquent Filing Penalty Calculation Worksheet, Line 3. Line 44 – If you fail to pay the tax due by the due date on or before May 15, 2025, for calendar year filers, you may be charged a delinquent payment penalty. Enter the amount from the Delinquent Payment Penalty Calculation Worksheet, Line 7. Line 45 – See the instructions for Underpayment Penalty on page 13. Line 46 – Add Lines 38 through 45. You may make an electronic payment at www.revenue.louisiana.gov/LaTAP. You may also make payment by check or money order. DO NOT SEND CASH. Make your check or money order payable to the Louisiana Department of Revenue. Print the last four digits of your social security number on your check or money order and attach it to your return. You can also pay your taxes by credit card over the internet or by telephone. Visit www.revenue.louisiana.gov/MakeAPayment for more information. Social Security Numbers – Enter your social security number in boxes provided on each page of your return. Name Boxes – Enter the first four letters of the primary taxpayer’s last name in the boxes under the signature line. Filing – YOU MUST SIGN AND DATE YOUR RETURN. If married filing jointly, both spouses must sign. Also, enter your email address in the space provided, if applicable. Paid Preparer Instructions – If your return was prepared by a paid preparer, that person must also sign in the appropriate space, complete the information in the “Paid Preparer Use Only” box, and enter his or her identification number in the space provided under the box. If the paid preparer has a Preparer Tax Identification Number (PTIN), the PTIN must be entered in the space provided under the box; otherwise, enter the Federal Employer Identification Number (FEIN) or LDR account number. If the paid preparer represents a firm, the firm’s FEIN must be entered in the “Paid Preparer Use Only” box. The failure of a paid preparer to sign or provide an identification number will result in the assessment of the unidentified preparer penalty on the preparer. The penalty of $50 is for each occurrence of failing to sign or failing to provide an identification number. DO NOT SUBMIT A PHOTOCOPY OF THE RETURN. Only submit an original return. 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, and your social security number. If documentation is required, you must submit the documentation with your return. For faster processing, you can upload all required information when you file your return electronically. Revenue Information Bulletins are posted on www.revenue.louisiana.gov/policies under Policy Documents. A shareholder, partner, or member of an S corporation or other pass- through entity must attach a copy of the Schedule K-1 and other documentation required to substantiate their share of any credit passed down from the entity. Note: If you are claiming a credit that is recorded in the Tax Credit Registry, you must attach a copy of Form R-6135, Credit Registration Form, to the return and list the State Certification Number in the appropriate space on the return. See Revenue Information Bulletin 14-005 for information on the Tax Credit Registry and Revenue Information Bulletin 17-008 for claiming a purchased transferable tax credit. Pass-Through Entity Tax Election – If you are a shareholder, member, or partner of an entity that has made the pass-through entity tax election to pay Louisiana income tax at the entity level, any credits earned by the entity for 2024 cannot be used on the individual income tax return. Credits earned in the year the election was made or after the election was made are tax items of the entity, and the credit and its future carryforward must be reported on the entity’s return. Tax credits earned in tax years prior to the election that have previously passed through to the owners are tax items of the owners, and any credit carryforward remaining can only be used on the individual income tax return. If the income earned by a trust or estate as a member, shareholder, or partner of an electing entity is distributed to a beneficiary filing an individual income tax return in Louisiana in the same taxable year it is earned, the individual is allowed to take the exclusion of the distributed income on their individual income tax return for that taxable year. If the income earned by a partnership as a member, shareholder, or partner of an electing entity is included on individual income tax return in Louisiana in the same taxable year it is earned, the individual is allowed to take the exclusion of the distributed income on their individual income tax return for that taxable year. See Revenue Information Bulletin 19-019 and LAC 61:l.1001(C)(6) for more information. General Information Regarding Tax Credits and Pass-Through Entity Tax Election Line 1 – 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 (La. 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 taxes paid to the District of Columbia. The credit is allowed ONLY if the other state does not allow a nonresident credit against the income taxes imposed by that state for taxes paid or payable to the state of residence. The credit is limited to the amount of Louisiana income tax that would have been imposed if the income earned in the other state had been earned in Louisiana. The credit is equal to the lesser of the amount of taxes paid to the other state or the amount determined by multiplying the taxpayer’s Louisiana income tax liability by a fraction, the numerator of which is the taxpayer’s Louisiana tax table income attributable to the other state to which net income taxes were paid, and the denominator of which is total Louisiana tax table income. See Revenue Information Bulletin 16-052 for information on qualifying states. A copy of the returns filed with the other states and Form R-10606, Supplemental Worksheet for Credit for Taxes Paid to Other States, must be attached to your return. If the taxes were paid on your behalf on a composite return to another state, copies of the return for the other state and your Schedule K-1 must be attached to the return. Line 1A – Enter the total from Form R-10606, Column 8, Line 15. Line 1B – Enter the total from Form R-10606, Column 9, Line 15. Additional Nonrefundable Priority 1 Credits, Lines 2 through 5 – Additional nonrefundable credits available for the tax year ending December 31, 2024, are referenced individually by a three-digit code. Please enter the credit description, identifying code, and the dollar amount claimed in the appropriate spaces on Lines 2 through 5. Instructions for Nonrefundable Priority 1 Credits, Schedule C

4 www.revenue.louisiana.gov Louisiana Department of Revenue Instructions for Donations, Schedule D Line 1 – Enter the amount of adjusted overpayment from Form IT-540, Line 33. Line 2 – You may donate all or part of your adjusted overpayment to The Military Family Assistance Fund. This fund provides assistance to family members of active Louisiana military personnel. Line 3 – You may donate all or part of your adjusted overpayment to the Coastal Protection and Restoration Fund for the purposes of coastal restoration, conservation, and hurricane protection. For more information, visit www.coastal.la.gov. Line 4 – You may contribute an amount of your adjusted overpayment to the Louisiana Student Tuition Assistance and Revenue Trust (START) Savings Program. Contributions are not allowed to a START K12 account. IMPORTANT: If filing a joint return, you or your spouse must be a registered account owner in the START Savings Program in order to contribute all or part of your overpayment. If you do not have an account, you may contact the Louisiana Office of Student Financial Assistance at 1-800-259-5626, or go to www.startsaving.la.gov to enroll. All contributions of your overpayment will be equally distributed among the account holder’s beneficiaries. Line 5 – You may donate all or part of your adjusted overpayment to the Wildlife Habitat and Natural Heritage Trust Fund. This fund provides for the acquisition and management of lands used for state parks, state forests, and wildlife and fishery management areas. Line 6 – You may donate all or part of your adjusted overpayment to the Louisiana Cancer Advisory Board for the purpose of combating cancer and research into a cure for the disease. Line 7 – You may donate all or part of your adjusted overpayment to the Louisiana Pet Overpopulation Advisory Council for the purpose of promoting the proper treatment and well-being of animals. For more information, visit www.louisianapetoverpopulation.org. Line 8 – You may donate all or part of your adjusted overpayment to promote unity among member food banks in Louisiana in support of their common mission to feed the hungry. For more information, visit www. feedinglouisiana.org. Line 9 – You may donate all or part of your adjusted overpayment to the Make-A-Wish Foundation of the Texas Gulf Coast & Louisiana. For more information, visit www.texgulf.wish.org. Line 10 – You may donate all or part of your adjusted overpayment to the American Red Cross. For more information, visit www.redcross.org. Line 11 – You may donate all or part of your adjusted overpayment to the Honor Guard for Military Funerals Fund. This fund provides for military funeral honors for members of Louisiana’s military forces. Line 12 – You may donate all or part of your adjusted overpayment to the Louisiana State Troopers Charities, Inc. to assist in educational and community-oriented programs that promote or improve the standing of the Louisiana State Police in the communities of this state. Line 13 – You may donate all or part of your adjusted overpayment to the Louisiana Coalition Against Domestic Violence (LCADV) fund. The purpose of this fund is to provide resources to educate women who are victims of domestic violence. For more information, visit www.lcadv.org. Line 14 – You may donate all or part of your adjusted overpayment to the Dreams Come True, Inc. for the purpose of fulfilling dreams of children with life-threatening illnesses. For more information, visit www.dctofla.com. Line 15 – You may donate all or part of your adjusted overpayment to the Sexual Trauma Awareness and Response (STAR) organization to support survivors of sexual trauma, improve systems response, and create social change to end sexual violence. For more information, visit www.star.ngo. Line 16– You may donate all or part of your adjusted overpayment to Maddie’s Footprints to help families who have experienced miscarriages, stillbirths, or the loss of an infant. For more information, visit www. maddiesfootprints.org. Line 17 – You may donate all or part of your adjusted overpayment to the University of New Orleans (UNO) Foundation to provide the critical resources for UNO to achieve its mission of providing educational excellence to a diverse undergraduate and graduate student body and creating knowledge through research. For more information, visit www. unofoundation.org. Line 18 – You may donate all or part of your adjusted overpayment to the Southeastern Louisiana University Foundation to engage in initiatives that help build and advance the reputation of Southeastern and that support strong constituent relationships. For more information, visit www. southeastern.edu/alumni_donors/foundation. Line 19 – You may donate all or part of your adjusted overpayment to Holden’s Hope to support families of infants who have long medical stays in the hospital and families coping with miscarriages, stillbirths, or the loss of an infant. For more information, visit www.holdenshopeforever.org. Line 20 – Add Lines 2 through 19. This amount cannot be more than Line 1. Also, enter this amount on Form IT-540, Line 34. NOTE: Use only the codes referenced in the table on Schedule C. The codes listed here are not interchangeable with other codes listed on other schedules. Example: Credit Description Code Amount of Credit Claimed Premium Tax 1 0 0 5 0 0 00 .

Line 6 – Add Lines 1B and 2 through 5. Also, enter the amount on Form IT-540, Line 11. CODE CREDIT DESCRIPTION 100 – Premium Tax – La. R.S. 47:227 provides a credit for premium taxes paid during the preceding 12 months by an insurance company authorized to do business in Louisiana. The credit may be passed through to individuals who are shareholders or members of certain legal entities. A schedule must be attached listing the entities that paid the premium tax and generated the credit on behalf of the individual. 120 – Bone Marrow – La. R.S. 47:287.758 provides a credit to employers authorized to do business in the state who incur bone marrow donor expense by developing a bone marrow donation program, educating employees related to bone marrow donations, making payments to a health care provider for determining tissue types of potential donors, and paying wages to an employee for time related to tissue typing and bone marrow donation. If the wage expense is used to obtain the credit, it cannot be deducted as an expense for income tax purposes. The credit can only be passed through to individuals who are shareholders or members of certain legal entities. The amount of the credit is equal to 18 percent of the bone marrow donor expense paid or incurred by the employer during the tax year. 150 – Qualified Playgrounds – La. R.S. 47:6008 provides a credit for donations to assist qualified playgrounds. The credit is for the lesser of $720 or 36 percent of the value of the cash, equipment, goods, or services donated. For more information on this credit, see Revenue Ruling 02-020. 155 – Debt Issuance – La. R.S. 47:6017 provides a credit for 72 percent of the amount of the filing fee paid to the Louisiana State Bond Commission, which is incurred by an economic development corporation in the preparation and issuance of bonds. 199 – Other – Reserved for future credits Instructions for Nonrefundable Priority 1 Credits, Schedule C ...Continued CODE CREDIT DESCRIPTION

5 www.revenue.louisiana.gov Louisiana Department of Revenue Line 1 – Enter the amount of your Federal AGI. This amount is shown on your Federal Form 1040 or 1040-SR, Line 11. If the amount is less than zero, mark the box on Line 1. Do not use a negative sign with the amount. For example, if your Federal AGI is a $10,000 loss, mark the box on Line 1 and enter 10,000. Line 2A – Tax-exempt interest and dividend income reported on your federal return are taxable to Louisiana if ALL of the following conditions are met: a. You are filing as a resident of Louisiana. b. The interest or dividend income is received from obligations of a state or political subdivision of a state other than Louisiana. Obligations of the State of Louisiana, its political subdivisions, or public corporations created by them and their constituted authorities are exempt from Louisiana taxes. c. The obligations were purchased on or after January 1, 1980. Enter the TOTAL taxable interest and dividends. Do not list interest and dividends separately. See Revenue Ruling 11-001 if you have any Build America Bonds. Line 2B – Enter any previously exempted Louisiana Student Tuition Assistance and Revenue Trust (START) contributions that were refunded to you during 2024 by the Louisiana Office of Student Financial Aid. Line 2C – Enter any previously exempted Louisiana Student Tuition Assistance and Revenue Trust Grades K-12 (START K12) contributions that were refunded to you during 2024 by the Louisiana Office of Student Financial Aid. Line 2D – La. R.S. 47:297.14 provides for an exclusion for an individual who is a shareholder, member, or partner of an entity that made the pass- through entity tax election under La. R.S. 47:287.732.2. This election allows S corporations and other entities taxed as partnerships for federal income tax purposes to pay Louisiana income tax at the entity level. The entity must have received LDR’s approval of the election. The add-back amount is the Louisiana net operating loss that was reported at the entity level for this tax year that is included on Federal Form 1040 or 1040-SR. You must also include any net operating loss carried forward from a tax year in which the election was made and utilized in this tax year. Do not include income not taxed at the entity level such as interest and dividend income. See Revenue Information Bulletin 19-019 and LAC 61:I.1001(C)(4) for more information. You must attach a copy of Form R-6981, Louisiana Statement of Owner’s Share of Entity Level Tax Items, and a pro forma Federal Form 1040 that excludes any income, deductions, or other tax items that were included in the calculation of Louisiana net income on the entity’s Louisiana Form CIFT-620. The amount that you can exclude is the difference in Federal AGI calculated on your Federal Form 1040 and the pro forma Federal Form 1040. If the difference is a loss, the loss must be added to your Federal AGI on this line. This amount should be included in the amount on Schedule E, Line 1. Per La. R.S. 47:1624(F), the accrual of interest shall be suspended during any period of time that a delay in the issuance of a refund is attributable to the taxpayer’s failure to provide information or documentation required by LAC 61:l.1001. Line 3 – Add Lines 1, 2A, 2B, 2C, and 2D. If the amount is less than zero, enter zero “0.” This line may not be less than zero. EXEMPT INCOME LINES 4A THROUGH 4G Income items that are considered exempt by Louisiana law to arrive at Louisiana taxable income are referenced individually by a three-digit code. Enter the description, identifying code, and dollar amount in the appropriate spaces on Lines 4A through 4G. NOTE: Use only the codes referenced in the table on Schedule E. The codes listed here are not interchangeable with other codes listed on other schedules. Example: Exemption Description Code Amount START Savings Program 0 9 E 7 0 0 00 . CODE EXEMPTION DESCRIPTION 01E – Interest and Dividends on U.S. Government Obligations – Enter the amount of interest and dividends received from U.S. government obligations that are included in the amount on Line 1 of Schedule E. Include amounts received from mutual funds which are identified as income from investments in U.S. government obligations. If the amount is not identified specifically, it is taxable and cannot be excluded. 02E – Louisiana State Employees’ Retirement Benefits – Enter the amount of retirement benefits received from the Louisiana State Employees’ Retirement System. This amount should be included in the amount on Schedule E, Line 1. Indicate the month and year that you or your spouse retired in the appropriate space. 03E – Louisiana State Teachers’ Retirement Benefits – Enter the amount of retirement benefits received from the Louisiana State Teachers’ Retirement System. This amount should be included in the amount on Schedule E, Line 1. Indicate the month and year that you or your spouse retired in the appropriate space. 04E – Federal Retirement Benefits – Enter the amount of retirement benefits received from a Federal Retirement System, including benefits received from a military survivor benefit plan. This amount should be included in the amount on Schedule E, Line 1. Indicate the month and year that you or your spouse retired in the appropriate space. 05E – Other Retirement Benefits – Enter the amount of retirement benefits received from any retirement systems whose benefits are specifically exempted by law from Louisiana income tax. This includes retirement systems for school employees, State Police, municipal employees and police, parochial employees, firefighters, Assessors, Clerks of Court, District Attorneys, Registrars of Voters, Sheriffs, and certain local retirement systems. In the space provided, enter the name of the retirement system or the statutory citation exempting these benefits from Louisiana income tax. A list of the eligible retirement systems and their statutory citations can be found at www.revenue.louisiana.gov/FAQ/Details/1216. This amount should be included in the amount on Schedule E, Line 1. Indicate the month and year that you or your spouse retired in the appropriate space. You must attach a copy of your 1099-R(s) to your return. 06E – Annual Retirement Income Exemption for Taxpayers 65 Years of Age or Older – Up to $6,000 of your annual retirement income may be exempted from state taxation if your filing status is single, head of household, married filing separately, or qualifying surviving spouse, and you are 65 years of age or older. If your filing status is married filing jointly, both you and your spouse are age 65 years or older, and each of you received annual retirement income, up to $6,000 of the annual retirement income that each taxpayer receives may be exempt from state taxation. “Annual retirement income” that is taxable to Louisiana is any distributions from a pension, an annuity, or an individual retirement arrangement (IRA) that you receive and report on Federal Form 1040 or 1040-SR, Lines 4b and 5b. Do not include retirement benefits that are coded as 02E, 03E, 04E, or 05E. Enter the name of the payor on the line provided.

If your filing status is single, head of household, married filing separately, or qualifying surviving spouse, determine the exempt amount that should be entered for code 06E by completing the FIRST COLUMN of the worksheet provided on the next page.

If your filing status is married filing jointly, determine the exempt amount that should be entered for code 06E by completing BOTH COLUMNS of the worksheet provided on the next page. Instructions for Adjustments to Income, Schedule E

6 www.revenue.louisiana.gov Louisiana Department of Revenue Instructions for Adjustments to Income, Schedule E ...Continued Worksheet for Code 06E Taxpayer Spouse 1. Enter retirement income you received and reported on Federal Form 1040 or 1040- SR, Lines 4b and 5b. Enter taxpayer’s amount on Line 1(a) and enter spouse’s amount on Line 1(b). a. ________ b. ________ 2. Enter retirement income you received and reported as codes 02E, 03E, 04E, and 05E of Schedule E. Enter taxpayer’s amount on Line 2(a) and enter spouse’s amount on Line 2(b). ________ ________ 3. Subtract Line 2 from Line 1. ________ ________ 4. Maximum exemption for individuals 65 or older $6,000 $6,000 5. For each taxpayer 65 or older, enter the amount from Line 3 or Line 4, whichever is less. ________ ________ 6. If your filing status is single, head of household, married filing sepa­ rately, or qualifying surviving spouse, enter the amount from Line 5(a) above on Schedule E and code as 06E. If your filing status is married filing jointly, add the amounts on Lines 5(a) and 5(b) above and enter the result on Schedule E and code as 06E. 07E – Taxable Amount of Social Security – Social security benefits that are taxed on your federal return are exempt from Louisiana tax. Enter the amount shown on your Federal Form 1040 or 1040- SR, Line 6b. 08E – Native American Income – LAC 61:I.1303 provides that income derived from sources on the reservation that have been earned or received by an enrolled member of a federally recognized Indian tribe who resides on that tribe’s reservation shall be exempted from Louisiana individual income tax. The income derived from sources outside of the reservation, including sources outside of Louisiana, that have been earned or received by an enrolled member of a federally recognized Indian tribe residing on that tribe’s reservation is taxable for Louisiana individual income tax purposes. Income earned by a member of a federally recognized tribe residing off of the tribe’s reservation in Louisiana is taxable regardless of the income source. Additionally, an enrolled member of a federally recognized Indian tribe who resides on the reservation for a portion of the year and resides off the reservation for a portion of the year is taxed based on where the enrolled member resided when the income was earned. 09E – START Savings Program Contributions – La. R.S. 47:293(9)(a) (vi) provides that any Louisiana Student Tuition Assistance and Revenue Trust (START) account holders with a filing status of single, married filing separately, head of household, and qualifying surviving spouse can exempt up to $2,400 per beneficiary from Louisiana taxable income. Account holders with a filing status of married filing jointly can exempt up to $4,800 per beneficiary from Louisiana taxable income. In certain situations, the exemption amount can be doubled. See Revenue Information Bulletin 06-003 on LDR’s website. The exemption for amounts contributed to a START K12 account is reported using code 28E. 10E – Military Pay Exclusion – La. R.S. 47:293(9)(e) provides an exclusion to Louisiana residents who were on active duty in the U.S. armed forces for 120 or more consecutive days. The exempt portion is the compensation earned outside of Louisiana during and after 120 plus consecutive days of active duty, up to $50,000. Example: If on January 15, 2024, you went on active duty and continuously remained on active duty at least through May 13, 2024, (120 days) during which you served 40 days in Louisiana and the remainder outside of Louisiana, income from the 41st day forward is exempt, up to $50,000, once you have served more than 120 consecutive days. Retain a copy of your official orders, including endorsements that establish your 120 plus consecutive days of active duty with your 2024 return. If filing electronically, bring a copy of your orders including endorsements to your tax preparer. 11E – Road Home – La. R.S. 47:293(9)(a)(i) provides that any grant, loan, or other benefit directly or indirectly provided to a taxpayer by the Disaster Recovery Unit of the Office of Community Development shall be excluded if the income was included in the taxpayer’s Federal AGI. Benefits may include payments from Restore Louisiana for recovery from the Great Flood of 2016. This amount should be included in the amount on Schedule E, Line 1. 13E – Recreation Volunteer – La. R.S. 47:293(9)(a)(xii) provides an exclusion of $500 per tax year for individuals who volunteer for recreation departments. To qualify for this exclusion, the taxpayer must serve as a volunteer for 30 or more hours during the taxable year and must be registered as a volunteer with a recreation department operated by the state of Louisiana or a political subdivision of the state. The recreation department must certify that the taxpayer served as a volunteer and was not compensated for their services. 14E – Volunteer Firefighter – La. R.S. 47:293(9)(a)(xii) provides an exclusion of $500 per tax year for individuals who serve as volunteer firefighters. To qualify for this exclusion, the taxpayer must complete 24 hours of continuing education and be an active member of the Louisiana State Fireman’s Association or on the departmental personnel roster for the State Fire Marshal’s Volunteer Fireman’s Insurance Program. To substantiate the exclusion, a taxpayer should retain either a membership card with the taxpayer’s name and the applicable tax year, a lifetime membership card, or a copy of the departmental personnel roster for the State Fire Marshal’s Volunteer Fireman’s Insurance Program and a certificate or other document provided to the taxpayer noting the date of the training, the topic covered, the duration of the training, and name and contact information of the person providing the training to support the continuing education requirements. 16E – Voluntary Retrofit Residential Structure – La. R.S. 47:293(9)(a) (xiii) provides an exclusion for a taxpayer who voluntarily retrofits an existing residential structure on which the homestead exemption is claimed for ad valorem tax purposes, and the structure is not rental property. The exclusion is for 50 percent of the cost paid or incurred on or after January 1, 2007, less the value of any other state, municipal, or federally sponsored financial incentives and is limited to $5,000 per retrofitted residential structure. To qualify, the voluntary retrofitting must not be a construction, reconstruction, alteration, or repair of an existing residential structure and must comply with the State Uniform Construction Code. See Revenue Information Bulletin 09-007 and 23-028 for more information. 17E – Elementary and Secondary School Tuition – La. R.S. 47:297.10 provides a deduction for expenses paid for your qualified dependent’s enrollment in a nonpublic elementary or secondary school or any public elementary or secondary laboratory school operated by a public college or university. Expenses paid with amounts deducted as START K12 Savings Program Contributions (Code 28E) are not eligible for this deduction. The dependent must be claimed on your 2024 return or must have been claimed on your 2023 return. To calculate the amount of the deduction, use the 2024 Louisiana School Expense Deduction Worksheet on the back of Schedule E. 18E – Educational Expenses for Home-Schooled Children – La. R.S. 47:297.11 provides a deduction for expenses paid for home- schooling your qualified dependent. Expenses paid with amounts deducted as START K12 Savings Program Contributions (Code 28E) are not eligible for this deduction. The dependent must be claimed on your 2024 return or must have been claimed on your 2023 return. To calculate the amount of the deduction, use the 2024 Louisiana School Expense Deduction Worksheet on the back of Schedule E. CODE EXEMPTION DESCRIPTION CODE EXEMPTION DESCRIPTION

7 www.revenue.louisiana.gov Louisiana Department of Revenue Instructions for Adjustments to Income, Schedule E ...Continued 19E – Educational Expenses for a Quality Public Education – La. R.S. 47:297.12 provides a deduction for expenses paid for a quality education for your qualified dependent’s enrollment in a public elementary or secondary school. Expenses paid with amounts deducted as START K12 Savings Program Contributions (Code 28E) are not eligible for this deduction. The dependent must be claimed on your 2024 return or must have been claimed on your 2023 return. To calculate the amount of the deduction, use the 2024 Louisiana School Expense Deduction Worksheet on the back of Schedule E. 20E – Capital Gain from Sale of Louisiana Business – La. R.S. 47:293(9)(a)(xvii) provides a deduction for net capital gains resulting from the sale or exchange of an equity interest or from the sale or exchange of substantially all of the assets of a nonpublicly traded corporation, partnership, limited liability company, or other organi­zation commercially domiciled in Louisiana. To qualify for the deduction, the taxpayer must have held the business for a minimum of five years immediately prior to the sale or exchange. See LAC 61:l.1312 and Form R-6180, Net Capital Gains Deduction Worksheet, for more information and documentation required to be attached to your return. This amount should be included in the amount on Schedule E, Line 1. Per La. R.S. 47:1624(F), the accrual of interest shall be suspended during any period of time that a delay in the issuance of a refund is attributable to the taxpayer’s failure to provide information or documentation required by LAC 61:l.1312. 21E – Employment of Certain Qualified Disabled Individuals – La. R.S. 47:297.13 provides a deduction for a taxpayer who provides continuous employment to a qualified individual with a disability within this state. Form R-10605, Application for Deduction for Employment of Certain Qualified Disabled Individuals, must be attached to your return. 22E – S Bank Shareholder Income Exclusion – La. R.S. 47:297.3 provides an exclusion for an S Bank shareholder for the portion of the income reported by an S Bank on Federal Form 1120S, Schedule K-1, or the portion of the income reported by an S Bank on an equivalent document, which is attributable to the net earnings used to compute the S Bank’s shares tax as provided in La. R.S. 47:1967. Attach a copy of Schedule K-1 as documentation for the amount excluded. The exclusion is only allowed if the entity did not make the pass-through entity tax election under La. R.S. 47:287.732.2. This amount should be included in the amount on Schedule E, Line 1. 23E – Entity-Level Taxes Paid to Other States – La. R.S. 47:33(6) provides a deduction for an individual partner, member, or shareholder’s proportionate share of an entity-level tax paid to other states that is based solely upon net income included in the entity’s federal taxable income without any capital component. The deduction is for the taxpayer’s share of the tax paid during 2024 and is limited to the extent that the proportionate share of the related income is or was taxed by Louisiana. The deduction is only allowed if the entity did not make the pass-through entity tax election under La. R.S. 47:287.732.2. You cannot take both this deduction and the credit for tax liabilities paid to other state on Schedule C for the same taxes paid. Proof of payment to the other state and copy of the returns filed with the other states must be attached to your return. 24E – Pass–Through Entity Exclusion – La. R.S. 47:297.14 provides for an exclusion for an individual who is a shareholder, member, or partner of an entity that made the pass-through entity tax election under La. R.S. 47:287.732.2. This election allows S corporations and other entities taxed as partnerships for federal income tax purposes to pay Louisiana income tax at the entity level. The entity must have received LDR’s approval of the election. See Revenue Information Bulletin 19-019 and LAC 61:I.1001(C)(4) for more information. You must attach a copy of Form R-6981, Louisiana Statement of Owner’s Share of Entity Level Tax Items, and a pro forma Federal Form 1040 that excludes any income, deductions or other tax items that were included in the calculation of Louisiana net income on the entity’s Louisiana Form CIFT-620. The amount that you can exclude is the difference in Federal AGI calculated on your Federal Form 1040 and the pro forma Federal Form 1040. If the difference is a loss, the loss must be added to your Federal AGI on Line 2D. This amount should be included in the amount on Schedule E, Line 1. Per La. R.S. 47:1624(F), the accrual of interest shall be suspended during any period of time that a delay in the issuance of a refund is attributable to the taxpayer’s failure to provide information or documentation required by LAC 61:l.1001. 25E – IRC 280C Expense – La. R.S. 47:293(9)(a)(ix) provides for an exclusion of your IRC 280C expense adjustment. See Revenue Information Bulletin 06–017 for further details. To substantiate the credit, provide LDR with a copy of Federal Form 3800 that indicates the credit plus the appropriate form for the credit. A shareholder of an S corporation or other pass-through entity should attach a copy of the Schedule K-1 to substantiate the credit if the entity did not make the pass-through entity tax election. 27E – COVID-19 Relief Benefits – La. R.S. 47:293(9)(a)(xx) provides an exemption for any gratuitous grant, loan, rebate, tax credit, advance refund, or other qualified disaster relief benefit provided directly or indirectly by the state or federal government as a COVID-19 relief benefit if the income was included in the taxpayer’s Federal AGI. Benefits may include payments from the Louisiana Main Street Recovery Fund and the Frontline Workers COVID-19 Hazard Pay Rebate Program. See Revenue Information Bulletin 21-019 and Revenue Ruling 22-002. Attach a schedule detailing the source and amount of the excluded benefits and a copy of the Federal Form 1040. This amount should be included in the amount on Schedule E, Line 1. 28E – START K12 Savings Program Contributions – La. R.S. 47:293(9)(a)(xxv) provides that any Louisiana Student Tuition Assistance and Revenue Trust K-12 (START K12) account holders with a filing status of single, married filing separately, head of household, and qualifying surviving spouse can exempt up to $1,200 per beneficiary from Louisiana taxable income. Account holders with a filing status of married filing jointly can exempt up to $2,400 per beneficiary from Louisiana taxable income. See Revenue Information Bulletin 22-016 on LDR’s website. Amounts deducted that are used to pay costs associated with a student’s enrollment in a school or home-schooled are not eligible for the deductions authorized pursuant to La. R.S 47:297.10, 297.11, and 297.12. 29E – Digital Nomad – La. R.S. 47:293(9)(a)(xxii) and 47:297.18 provides that an individual who meets the requirement of a digital nomad is allowed to exclude 50 percent of their gross wages, not to exceed $150,000. The exemption only applies to gross wages resulting from services performed as a digital nomad and earned from remote work. To qualify as a digital nomad, the individual must establish residency in Louisiana after December 31, 2021, meet other requirements, and apply to LDR to be certificated as a digital nomad. Per La. R.S. 47:1624(F), the accrual of interest shall be suspended during any period of time that a delay in the issuance of a refund is attributable to the taxpayer’s failure to provide information or documentation required by LAC 61:l.1357. 30E – Certain Adoptions – Only one deduction is allowed per child, and the deduction is in lieu of the $1,000 dependency deduction. The deduction is taken the year in which the adoption becomes final. La. R.S. 47:297.20 provides a deduction of $5,000 for a taxpayer who adopts a child who is in foster care, as defined in Children’s Code Article 603, or a youth receiving extended foster care services pursuant to the Extended Foster Care Program Act. Attach a copy of the letter you received from DCFS certifying your eligibility. CODE EXEMPTION DESCRIPTION CODE EXEMPTION DESCRIPTION

8 www.revenue.louisiana.gov Louisiana Department of Revenue CODE CREDIT DESCRIPTION CODE CREDIT DESCRIPTION Instructions for Adjustments to Income, Schedule E ...Continued Louisiana Revised Statute 47:297.21 provides a deduction of $5,000 for a taxpayer who adopts an unrelated infant who is less than one year of age through a private agency, as defined in Children’s Code Article 1169(1), or through an attorney. The age of the infant is determined at the time of the adoption placement. You cannot take both this deduction and the credit for adoption of unrelated infant on Schedule F for the adoption of the same child. Attach a copy of the adoption order or decree and a letter from the private agency or attorney stating the date of placement. Per La. R.S. 47:1624(F), the accrual of interest shall be suspended during any period of time that a delay in the issuance of a refund is attributable to the taxpayer’s failure to provide information or documentation required by LAC 61:l.1927 and 1929. 49E – Other – On a separate schedule, list the source and amount of other income included in Schedule E, Line 1, which Louisiana cannot tax. You must attach copies of supporting documentation in order to verify the exemption claimed on this line. Do not list income earned in another state. Residents of Louisiana are taxed on all income, regardless of where the income was earned. Credit for taxes paid to other states may be deducted on Nonrefundable Priority 1 Credits, Schedule C, Line 1. Nonresidents must use Form IT-540B to determine their Louisiana tax. Part-year residents have the option to file a resident or nonresident return, whichever is more beneficial. Nonresident professional athletes must electronically file Form IT-540B and Schedules NRPA-1 and NRPA-2. Disabled individuals claiming an exemption under La. R.S. 47:59.1 for making adaptations to their home should use this code to deduct the expenses from their gross income. Persons receiving disability income (La. R.S. 47:44.1(B)) for a permanent, total disability may exclude up to $6,000 of annual disability income from their taxable income. See Revenue Ruling 11-001 if you have any Build America Bonds. Note: Depletion deduction is limited to the amount of federal depletion. Louisiana does not have a provision that allows excess depletion on individual income tax. Line 4H – Add Lines 4A through 4G. Line 5 – Subtract Line 4H from Line 3. Enter the result here and on Form IT-540, Line 7. Mark an “X” in the box on Form IT-540, Line 7, indicating that Schedule E was used. If the amount is less than zero, enter zero “0.” Instructions for Refundable Priority 2 Credits, Schedule F Refundable Priority 2 Credits, Lines 1 through 5 – Refundable credits available for the tax year ending December 31, 2024, are referenced individually by a three-digit code. Please enter the credit description, identifying code, and the dollar amount claimed in the appropriate spaces on Lines 1 through 5. NOTE: Use only the codes referenced in the table on Schedule F. The codes listed here are not interchangeable with other codes listed on other schedules. Example: Credit Description Code Amount of Credit Claimed School Readiness Child

Care Directors and Staff

Line 5A – If you are claiming the School Readiness Child Care Directors and Staff credit (code 66F), you must enter the facility license number from Form R-10615, Louisiana School Readiness Tax Credit For Child Care Director and Staff Member, on Line 5A. Failure to do so will result in processing delays. Transferable, Refundable Priority 2 Credits, Lines 6 through 8 – Complete Lines 6 through 8 if you are claiming the Musical and Theatrical Production credit. For Lines 6A, 7A, and 8A, enter the LDR State Certification Number from Form R-6135, for the credit claimed on Lines 6, 7, and 8 respectively. See Revenue Information Bulletin 17-008 for claiming a purchased transferable tax credit. Line 9 – Add Lines 1 through 8. Also, enter the amount on Form IT-540, Line 16. CODE CREDIT DESCRIPTION 52F – Ad Valorem Offshore Vessels – La. R.S. 47:6006.1 allows a refundable credit for 100 percent of the ad valorem taxes paid on vessels in Outer Continental Shelf Lands Act Waters. Copies of the tax assessment, the canceled check in payment of the tax, and a completed Form LAT 11A from the Louisiana Tax Commission must be attached to the return. 54F – Telephone Company Property – La. R.S. 47:6014 allows a refundable credit for up to 40 percent of the ad valorem taxes paid to Louisiana political subdivisions by a telephone company with respect to that company’s public service properties located in Louisiana. The credit may be passed through to individuals who are shareholders or members of certain legal entities. See the Pass-Through Entity Tax Election note under General Information Regarding Tax Credits. See Revenue Information Bulletin 01-004 on LDR’s website. Copies of the tax assessment, the canceled check in payment of the tax, and a schedule stating which entity paid the tax and obtained the credit on the taxpayer’s behalf must be attached. Per La. R.S. 47:1624(F), the accrual of interest shall be suspended during any period of time that a delay in the issuance of a refund is attributable to the taxpayer’s failure to provide information or documentation required by LAC 61:l.1905. 55F – Prison Industry Enhancement – La. R.S. 47:6018 allows a refund­able credit for 72 percent of the state sales and use tax paid by a taxpayer on purchases of specialty apparel items from a private sector Prison Industry Enhancement (PIE) contractor. Contact LDR for further information regarding this credit. 58F – Milk Producers – La. R.S. 47:6032 allows a refundable credit for a resident taxpayer engaged in the business of producing milk for sale. Those milk producers that have obtained permits under Louisiana Administrative Code, Title 51, and have met the requirements of the Food and Drug Administration shall be certified by the Louisiana Department of Health to receive the credit. Revenue Information Bulletin 08-014 provides information regarding the credit. 59F – Technology Commercialization – La. R.S. 51:2351 et seq. allows a refundable credit for a qualifying individual or business that invests in the commercialization of Louisiana technology. Taxpayers must apply to the Louisiana Department of Economic Development to receive certification. A copy of the certification of the credit must be attached to the return. 62F – Musical and Theatrical Production – La. R.S. 47:6034 allows a refundable credit for the production expenses, transportation costs, employment of college and vocational-technical students, employment of residents, and for the construction, repair, or renovation of facilities related to the live performance industry. Taxpayers must apply to the Louisiana Department of Economic Development to receive certification. A copy of the certification of the credit must be attached to the return. This credit can only be claimed on Lines 6 through 8. 65F – School Readiness Child Care Provider – La. R.S. 47:6105 allows a refundable credit for a child care provider who operates a facility or facilities where care is given to foster children in the custody of the Louisiana Department of Children and Family Services or to children who participate in the Child Care Assistance Program administered by the Louisiana Department of Education (LDE). The credit is based on the average monthly number of children 4 0 0 00 . 6 6 F CODE CREDIT DESCRIPTION

9 www.revenue.louisiana.gov Louisiana Department of Revenue Instructions for Refundable Priority 2 Credits, Schedule F ...Continued who attended the facility multiplied by an amount based on the quality rating of the child care facility. A copy of the certification from the Department of Education and any applicable K-1 must be attached to the return. For more information regarding this credit, contact LDE. Per La. R.S. 47:1624(F), the accrual of interest shall be suspended during any period of time that a delay in the issuance of a refund is attributable to the taxpayer’s failure to provide information or documentation required by LAC 61:l.1903. 66F – School Readiness Child Care Directors and Staff – La. R.S. 47:6106 allows a refundable credit for eligible child care directors and eligible child care staff. You must enter the facility license number from Form R-10615 on Line 5A and attach a copy of Form R-10615 to your return. Failure to do so will result in processing delays. The tax credit is based on certain attained qualifications for directors and staff members. The credit amount is variable, and the 2024 amount is posted at www.revenue.louisiana.gov/ SchoolReadiness. For more information regarding this credit, contact the Louisiana Department of Education. Per La. R.S. 47:1624(F), the accrual of interest shall be suspended during any period of time that a delay in the issuance of a refund is attributable to the taxpayer’s failure to provide information or documentation required by LAC 61:l.1903. 67F – School Readiness Business-Supported Child Care – La. R.S. 47:6107 allows a refundable credit for a taxpayer who incurs eligible business-supported child care expenses. The percentage of eligible expenses allowed for the credit depends on the quality rating of the child care facility to which the expenses are related or the quality rating of the child care facility that the child attends. Copies of canceled checks, receipts, and other documentation containing the following information: the name and Louisiana revenue tax identification number of the child care facility to or for whom the eligible expenses were paid or made, the amount and nature of qualifying expenses at each child care facility as defined in R.S. 47:6102 and the child care facility’s quality rating. For more information regarding this credit, contact the Louisiana Department of Education. Per La. R.S. 47:1624(F), the accrual of interest shall be suspended during any period of time that a delay in the issuance of a refund is attributable to the taxpayer’s failure to provide information or documentation required by LAC 61:l.1903. 68F – School Readiness Fees and Grants to Resource and Referral Agencies – La. R.S. 47:6107 allows a refundable credit for a taxpayer whose business pays fees and grants to child care resource and referral agencies. The credit cannot exceed $5,000 per tax year. Attach a copy of the receipt from the child care resource or referral agency and if applicable, a copy of the Schedule K-1 from the entity that made the donation to substantiate any credit earned from a pass-through entity. For more information regarding this credit, contact the Louisiana Department of Education. Per La. R.S. 47:1624(F), the accrual of interest shall be suspended during any period of time that a delay in the issuance of a refund is attributable to the taxpayer’s failure to provide information or documentation required by LAC 61:l.1903. 70F – Retention and Modernization – La. R.S. 51:2399.1 et seq. allows a refundable credit for an employer who incurs qualified expenditures to modernize existing operations in Louisiana to retain the business in the state. Taxpayers must apply to the Louisiana Department of Economic Development to receive certification. A copy of the certification of the credit must be attached to the return. Per La. R.S. 47:1624(F), the accrual of interest shall be suspended during any period of time that a delay in the issuance of a refund is attributable to the taxpayer’s failure to provide information or documentation required by statute. 73F – Digital Interactive Media & Software – La. R.S. 47:6022 allows a refundable credit to individuals for the investment in businesses specializing in digital interactive media and software. Taxpayers must apply to the Louisiana Department of Economic Development to receive certification. A copy of the certification of the credit must be attached to the return. See Revenue Information Bulletin 12-017 on LDR’s website. 76F – Stillborn Child – La. R.S. 47:297.19 allows a refundable credit for an individual who experienced a pregnancy loss resulting in spontaneous fetal death (also referred to as stillbirth). The credit is equal to $2,000 and is claimed for the year in which the stillbirth occurred. The credit can only be claimed on the return of the person listed on the fetal death certificate as the mother. A copy of the certified fetal death certificate must be attached to the return. 77F – Funeral and Burial Expense for a Pregnancy-Related Death – La. R.S. 47:297.22 allows a refundable credit for the reasonable funeral and burial expenses associated with the pregnancy-related death of a person. A “pregnancy-related death” means the death of a Louisiana resident while pregnant, during labor and delivery, or within one year after childbirth from a pregnancy complication, a chain of events initiated by the pregnancy, or the aggravation of an unrelated condition by the normal effects of the pregnancy. The credit may be claimed by the estate of the deceased on the deceased person’s return or the estate’s return and if not, then by the individual who actually paid the funeral and burial expense. The credit is equal to the actual reasonable funeral and burial expenses paid or $5,000, whichever is less, and is claimed for the year in which the death occurred. Reasonable funeral and burial expenses include costs and fees associated with transportation of the remains, embalming or cremation services, caskets, plots, grave markers, or headstones, funeral home facility and staff services, and other related professional services. It does not include costs and fees associated with flowers, vaults, or urns. A copy of the death certificate, a schedule listing the expenses paid, and copies of the receipts must be attached to the return. 78F – Adoption of Unrelated Infant – La. R.S. 47:297.23 allows a refundable credit of $5,000 for the adoption of a child who is unrelated to the taxpayer and who is less than three years of age. An adoption of an infant from foster care does not qualify for the credit. The credit is taken for the year in which the adoption becomes final. You cannot take both this credit and the deduction for certain adoptions on Schedule E for the adoption of the same child. Attach a copy of the adoption order or decree and a letter from the private agency or attorney stating the date of placement. Per La. R.S. 47:1624(F), the accrual of interest shall be suspended during any period of time that a delay in the issuance of a refund is attributable to the taxpayer’s failure to provide information or documentation required by LAC 61:l.1931. 79F – Restaurant Recycling of Oyster Shells – La. R.S. 47:6043 allows a refundable credit for restaurants that donate oyster shells for use in benefitting the environment. The credit is equal to $1 per 50 pounds of oyster shell material donated or $2,000 per restaurant, whichever is less. To qualify, the oyster shells must be donated to the Oyster Shell Recycling Program of the Coalition to Restore Coastal Louisiana or any other oyster shell recycling program or activity designated as an approved program or activity by the department. The amount of credits granted by the Department of Revenue is capped at $100,000 per calendar year. See LAC 61:I.1933 for more information and attach Form R- 90154, Receipt for Restaurant Oyster Shell Recycling Credit, to your return. Per La. R.S. 47:1624(F), the accrual of interest shall be suspended during any period of time that a delay in the issuance of a refund is attributable to the taxpayer’s failure to provide information or documentation required by LAC 61:I.1933. 80F – Other Refundable Credit – Reserved for future credits CODE CREDIT DESCRIPTION CODE CREDIT DESCRIPTION

10 www.revenue.louisiana.gov Louisiana Department of Revenue Line 1 – If you have claimed a Federal Child Care Credit on Federal Form 1040 or 1040-SR, Schedule 3, Line 2, enter the amount. Line 2 – Enter the amount of your 2024 Louisiana Nonrefundable Child Care Credit from the Louisiana Nonrefundable Child Care Credit Worksheet. This worksheet must be attached to your return. Your Federal Adjusted Gross Income must be greater than $25,000 to claim this credit. See the Louisiana Child Care Credit instructions. Line 3 – Enter the amount of your Louisiana Nonrefundable Child Care Credit carried forward from 2019 through 2023. The amount of your 2018 Nonrefundable Child Care Credit Carryforward cannot be included in this amount. To determine the carry forward amount, use the Louisiana Nonrefundable Child Care Credit Worksheet. Line 4 – Enter the amount of your Louisiana Nonrefundable School Readiness Credit. Your Federal Adjusted Gross Income must be greater than $25,000 to claim this credit. The amount is determined from your Nonrefundable School Readiness Credit Worksheet. This worksheet must be attached to your return. In the boxes under Line 4, enter the number of your qualified dependents who attended the associated star rated facility or facilities. Line 5 – Enter the amount of your Louisiana Nonrefundable School Readiness Credit carried forward from 2019 through 2023. The amount of your 2018 Nonrefundable School Readiness Credit Carryforward cannot be included in this amount. To determine the carry forward amount, use the Louisiana Nonrefundable School Readiness Credit Worksheet. Additional Nonrefundable Priority 3 Credits, Lines 6 through 11 – Additional nonrefundable credits available for the tax year ending December 31, 2024, are referenced individually by a three-digit code. Please enter the credit description, identifying code and the dollar amount claimed in the appropriate spaces on Lines 6 through 11. Transferable, Nonrefundable Priority 3 Credits, Lines 12 through 15 – Complete Lines 12 through 15 if you are claiming a transferable credit. For Lines 12A, 13A, 14A, and 15A, enter the State Certification Number from Form R-6135 for credits claimed on Lines 12 through 15 respectively. See Revenue Information Bulletin 17-008 for claiming a purchased transferable tax credit. NOTE: Use only the codes referenced in the table on Schedule J. The codes listed here are not interchangeable with other codes listed on other schedules. Example: Credit Description Code Amount of Credit Claimed Inventory Tax Credit Carried Forward 5 0 0 7 2 0 00 . Line 16 – Add Lines 2 through 15. Also, enter the amount on Form IT-540, Line 20. CODE CREDIT DESCRIPTION 202 – Organ Donation – This credit is no longer available because Act 403 of the 2017 Regular Legislative Session ended the credit effective December 31, 2019. If you have an eligible carryover amount, use this code to utilize the carryover amount for any years you have remaining in your ten (10) year carryover period. 221 – Owner of Accessible and Barrier-Free Home – This credit is no longer available because Act 403 of the 2017 Regular Legislative Session ended the credit effective December 31, 2019. If you have an eligible car­ryover amount, use this code to utilize the carryover amount for any years you have remaining in your five (5) year carryover period. 224 – New Jobs Credit – This credit is no longer available because Act 403 of the 2017 Regular Legislative Session ended the credit effective December 31, 2019. If you have an eligible car­ryover amount, use this code to utilize the carryover amount for any years you have remaining in your five (5) year carryover period. Instructions for Nonrefundable Priority 3 Credits, Schedule J Instructions for Refundable Priority 4 Credits, Schedule I Refundable Priority 4 Credits, Lines 1 through 5 – Additional refundable credits available for the tax year ending December 31, 2024, are referenced individually by a three-digit code. Please enter the credit description, identifying code, and the dollar amount claimed in the appropriate spaces on Lines 1 through 5. NOTE: Use only the codes referenced in the table on Schedule I. The codes listed here are not interchangeable with other codes listed on other schedules. Example: Credit Description Code Amount of Credit Claimed Inventory Tax 5 0 F 5 0 0 00 . Line 6 – Add Lines 1 through 5. Also, enter the amount on Form IT-540, Line 25. CODE CREDIT DESCRIPTION 50F – Inventory Tax – La. R.S. 47:6006 allows a credit for ad valorem taxes paid to political subdivisions in Louisiana on inventory held by manufacturers, distributors, or retailers. For purposes of the limitations on refundability, members included in a consolidated federal tax return will be treated as one taxpayer. If the total amount eligible for the credit is less than or equal to $500,000, 100 percent of any excess credit is refundable, and for total eligible amounts above $500,000, 75 percent of any excess credit up to a maximum of $750,000 is refundable. For businesses formed or first registered to do business in Louisiana after April 15, 2016, if the total amount eligible for the credit is less than $10,000, 100 percent of any excess credit is refundable, and for total eligible amounts of $10,000 or more, 75 percent of any excess credit up to a maximum of $750,000 is refundable. Copies of the tax assessment and the canceled check in payment of the tax must be attached. The inventory tax credit is nonrefundable for taxes paid on inventory by any manufacturer who claimed the property tax exemption under the Industrial Tax Exemption program (ITEP) during the same year the inventory taxes were paid. You must attach Form R-10610, Schedule of Ad Valorem Tax Credit Claimed by Manufacturers, Distributors, and Retailers, to your return. Per La. R.S. 47:1624(F), the accrual of interest shall be suspended during any period of time that a delay in the issuance of a refund is attributable to the taxpayer’s failure to provide information or documentation required by LAC 61.l.1902. 51F – Ad Valorem Natural Gas – La. R.S. 47:6006 allows a credit for ad valorem taxes paid to political subdivisions in Louisiana on natural gas held, used, or consumed in providing natural gas storage services or operating natural gas storage facilities. For purposes of the limitations on refundability, members included in a consolidated federal tax return will be treated as one taxpayer. If the total amount eligible for the credit is less than or equal to $500,000, 100 percent of any excess credit is refundable, and for total eligible amounts above $500,000, 75 percent of any excess credit up to a maximum of $750,000 is refundable. For businesses formed or first registered to do business in Louisiana after April 15, 2016, if the total amount eligible for the credit is less than $10,000, 100 percent of any excess credit is refundable, and for total eligible amounts of $10,000 or more, 75 percent of any excess credit up to a maximum of $750,000 is refundable. You must attach Form R-10610, Schedule of Ad Valorem Tax Credit Claimed by Manufacturers, Distributors, and Retailers, to your return. Per La. R.S. 47:1624(F), the accrual of interest shall be suspended during any period of time that a delay in the issuance of a refund is attributable to the taxpayer’s failure to provide information or documentation required by LAC 61.l.1902. CODE CREDIT DESCRIPTION

11 www.revenue.louisiana.gov Louisiana Department of Revenue Instructions for Nonrefundable Priority 3 Credits, Schedule J ...Continued 228 – Eligible Re-Entrants – This credit is no longer available because Act 403 of the 2017 Regular Legislative Session ended the credit effective December 31, 2019. If you have an eligible car­ryover amount, use this code to utilize the carryover amount for any years you have remaining in your five (5) year carryover period. 236 – Apprenticeship (2007) – This credit was repealed by Act 357 of the 2015 Regular Legislative Session. If you have an eligible carryover amount, use this code to utilize the carryover amount for any years you have remaining in your ten (10) year carryover period. Credits earned beginning with the 2022 tax year should be claimed using credit code 463. 251 – Motion Picture Investment – La. R.S. 47:6007(C)(1) provides a credit for an individual taxpayer residing in Louisiana who invests in a state-certified motion picture production. Taxpayers taking this credit may attach Form R-10611, Motion Picture Investment Tax Credit Schedule, as documentation for this credit. You must certify certain requirements in order to use the credit. See RIB 23-023 for more information, and attach Form R-90150, Taxpayer Certification of Compliance of Tax Obligations for the Motion Picture Production Credit, to your return. For information on the cap, see www.revenue.louisiana.gov/CreditCaps. This credit can only be claimed on Lines 12 through 15. 252 – Research and Development – La. R.S. 47:6015 provides a credit for any taxpayer who earned the credit based on participation in the Small Business Technology Transfer or the Small Business Innovation Research Grant program. This credit can only be claimed on Lines 12 through 15. 253 – Historic Structures – La. R.S. 47:6019 provides a credit if the taxpayer incurs certain expenses during the rehabilitation of a historic structure that is located in either a downtown development or a cultural district, or a historic structure contributing to the National Register of Historic Places. Refer to Revenue Information Bulletin 14-007 and 14-007A on LDR’s website. This credit can only be claimed on Lines 12 through 15. 257 – Capital Company – La. R.S. 51:1924 provides a credit for any person who invests in a certified Louisiana Capital Company. This credit must be approved by the Commissioner of the Louisiana Office of Financial Institutions. A copy of the certification must be attached to the return. This credit can only be claimed on Lines 12 through 15. 258 – LA Community Development Financial Institution (LCDFI) – La. R.S. 51:3085 et seq. provides a credit for certain investments in an LCDFI to encourage the expansion of businesses in economically distressed areas. The Louisiana Office of Financial Institutions administers this program. This credit can only be claimed on Lines 12 through 15. 261 – Motion Picture Infrastructure – La. R.S. 47:6007(C)(2) provides a credit for an approved state-certified infrastructure project for a film, video, television, or digital production or postproduction facility. Taxpayers must apply to the Louisiana Department of Economic Development to receive certification. A copy of the certification of the credit must be attached to the return. You must certify certain requirements in order to use the credit. See RIB 23-023 for more information and attach Form R-90150, Taxpayer Certification of Compliance of Tax Obligations for the Motion Picture Production Credit, to your return. For information on the cap, see www.revenue.louisiana.gov/CreditCaps. This credit can only be claimed on Lines 12 through 15. 262 – Angel Investor – La. R.S. 47:6020 provides a credit for taxpayers who make third party investments in certified Louisiana entrepreneurial businesses on or after January 1, 2011. To earn the Angel Investor Credit, taxpayers must file an application with the Louisiana Department of Economic Development. See Revenue Information Bulletin 12-009 on LDR’s website. This credit can only be claimed on Lines 12 through 15. 299 – Other – Reserved for future credits 305 – Tax Equalization – La. R.S. 47:3201 et seq. provides a credit for tax equalization for certain businesses locating in Louisiana. The taxpayer must enter into a contract with the Louisiana Department of Economic Development, and a copy of the contract showing the credit granted must be attached to the return. 310 – Manufacturing Establishments – La. R.S. 47:4301 et seq. provides a credit to certain manufacturing establishments that have entered into a contract with the Louisiana Department of Economic Development. A copy of the contract showing the credit granted must be attached to the return. 399 – Other – Reserved for future credits 412 – Refund by Utilities – La. R.S. 47:287.664 provides a credit for certain court ordered refunds made by utilities to its customers. 424 – Donation to School Tuition Organization – La. R.S. 47:6301 provides a credit for donations made to a school tuition organization that provides scholarships to qualified students to attend a qualified school. Form R-10604, Receipt for Donations to School Tuition Organization Tax Credit, must be attached to your return. See Revenue Information Bulletin 18-024 for more information. Per La. R.S. 47:1624(F), the accrual of interest shall be suspended during any period of time that a delay in the issuance of a refund is attributable to the taxpayer’s failure to provide information or documentation required by statute. 454 – QMC Music Job Creation Credit – La. R.S. 47:6023 provides a credit to a Qualifying Music Company (QMC) that is a music publisher, sound recording studio, booking agent, or artist management that is engaged directly or indirectly in the production, distribution, and promotion of music. Taxpayers must apply to the Louisiana Department of Economic Development to receive certification. A copy of the certification of the credit must be attached to the return. The credit is limited to 50 percent of the taxpayer’s tax liability. 457 – Neighborhood Assistance – La. R.S. 47:35 and 47:287.753 provide a credit for an entity engaged in the activities of providing neighborhood assistance, job training, education for individuals, community services, or crime prevention in Louisiana. The credit is equal to 50 percent of the amount contributed and cannot exceed $180,000. 458 – Research and Development – La. R.S. 47:6015(K) provides a credit for any taxpayer who claims a federal income tax credit under 26 U.S.C. §41(a) for increasing research activities or for a taxpayer who employs fewer than 50 employees and who meets the requirements of La. R.S. 47:6015(B)(3)(i). Beginning with the 2018 tax year, credits earned based upon participation in the Small Business Technology Transfer program or the Small Business Innovative Research Grant program should be claimed using credit code 252. The credit is obtained through the Louisiana Department of Economic Development, and documentation from that agency must be attached to the return. See Revenue Information Bulletin 15-019 on LDR’s website. 459 – Ports of Louisiana Import Export Cargo – La. R.S. 47:6036(I) provides a credit to individuals to encourage the use of state port facilities in Louisiana. The credit is based on the number of tons of qualified cargo imported and exported from or to manufacturing, fabrication, assembly, distribution, processing, or warehousing facilities located in the state. Taxpayers must apply to the Louisiana Department of Economic Development to receive certification. A copy of the certification of the credit must be attached to the return. 460 – LA Import – La. R.S. 47:6036.1 provides a credit to encourage the utilization of Louisiana public port facilities for cargo imports and the development of new port infrastructure facilities for the manufacturing, distribution, and warehousing of imported goods. Taxpayers must apply to the Louisiana Department of Economic Development to receive certification. A copy of the certification of the credit must be attached to the return. CODE CREDIT DESCRIPTION CODE CREDIT DESCRIPTION

12 www.revenue.louisiana.gov Louisiana Department of Revenue Instructions for Nonrefundable Priority 3 Credits, Schedule J ...Continued CODE CREDIT DESCRIPTION CODE CREDIT DESCRIPTION 461 – LA Work Opportunity – La. R.S. 47:287.750 provides a credit for a business that hires participants in the work release programs provided for in La. R.S. 15:711, 1111, 1199.9, and 1199.10. The Louisiana Department of Public Safety or applicable sheriff must certify that the eligible business employed an eligible re-entrant who is participating in a work release program on or after January 1, 2021, in an eligible job for 12 consecutive months. A copy of the certification of the credit must be attached to the return. 462 – Youth Jobs – La. R.S. 47:6028 provides a credit for a business that hires one or more eligible youth on or after July 1, 2021. To earn the credit, the eligible youth must work at least three (3) consecutive months in a full-time or part-time position at the business. The credit is equal to $1,250 for each eligible youth hired in a full-time position or $750 for each eligible youth hired in a part-time position. Taxpayers must apply to the Department to receive certification. A copy of the certification of the credit must be attached to the return. See LAC 61:l.1921 for more information. Per La. R.S. 47:1624(F), the accrual of interest shall be suspended during any period of time that a delay in the issuance of a refund is attributable to the taxpayer’s failure to provide information or documentation required by LAC 61:l.1921. 463 – Apprenticeship (2022) – La. R.S. 47:6033 provides a credit to employers for $1.25 for each hour of employment of an eligible apprentice, limited to $1,250 for each eligible apprentice. An eligible apprentice is a person who has entered into a written apprentice agreement with an employer or an association of employers pursuant to a registered apprenticeship program or who is enrolled in a training program accredited by the National Center for Construction Education and Research which has no less than four levels of training and no less than 500 hours of instruction. Use this code for Apprenticeship credits earned for employment of eligible apprentices after December 31, 2021. Attach a copy of Form R-90005, Apprenticeship Tax Credit Employer Certification, and the required documentation as listed on that form. Per La. R.S. 47:1624(F), the accrual of interest shall be suspended during any period of time that a delay in the issuance of a refund is attributable to the taxpayer’s failure to provide information or documentation required by LAC 61:l.1909. 464 – Donation to Qualified Foster Care Charitable Organization – La. R.S. 47:6042 provides a credit for donations made to a qualifying foster care charitable organization that provides services to a child in a foster care placement program established by the Department of Children and Family Services. The credit is for the amount of the donation used to provide the service, limited to $50,000. Form R-68009, Receipt for Donations to Qualifying Foster Care Charitable Organization Credit, must be attached to your return. Per La. R.S. 47:1624(F), the accrual of interest shall be suspended during any period of time that a delay in the issuance of a refund is attributable to the taxpayer’s failure to provide information or documentation required by LAC 61:l.1925. 465 – Firearm Safety Devices – La. R.S. 47:297.24 provides a credit for the purchase of one or more firearm safety devices from a federally licensed dealer in a single transaction. Only one credit can be earned per return in a tax year. The credit is for the amount paid for the qualifying items, including sales tax, limited to $500. “Firearm” means any pistol, revolver, rifle, shotgun, machine gun, submachine gun, black powder weapon, or assault rifle which is designed to fire or is capable of firing fixed cartridge ammunition or from which a shot or projectile is discharged by an explosive. “Firearm safety device” means a safe, gun safe, gun case, lock box, or other device that is designed to be or can be used to store a firearm and that is designed to be unlocked only by means of a key, a combination, or other similar means. Only $500,000 in credits can be granted in a year. A copy of the receipt must be attached to the return as documentation of the credit. See Revenue Information Bulletin 24-009 on LDR’s website. Per La. R.S. 47:1624(F), the accrual of interest shall be suspended during any period of time that a delay in the issuance of a refund is attributable to the taxpayer’s failure to provide information or documentation required by statute. 500 – Inventory Tax Credit Carried Forward and ITEP – La. R.S. 47:6006 provides a credit for ad valorem taxes paid to political subdivisions in Louisiana on inventory held by manufacturers, distributors, or retailers. Manufacturers, distributors, or retailers should use this code for the carryforward of unused nonrefundable credits (not current year credit) from 2015 through 2023. Manufacturers who claimed the property tax exemption under the Industrial Tax Exemption Program (ITEP) during the same year the inventory taxes were paid, and members of their federal consolidated group should use this code for the carryforward of unused nonrefundable credits from 2015 through 2023 and the current year credit calculated on the 2024 Form R-10610- ITE, Schedule of Ad Valorem Tax Credit Claimed by ITEP Manufacturers for Ad Valorem Tax Paid on Inventory, which must be attached to the return. Per La. R.S. 47:1624(F), the accrual of interest shall be suspended during any period of time that a delay in the issuance of a refund is attributable to the taxpayer’s failure to provide information or documentation required by LAC 61:l.1902. 502 – Ad Valorem Natural Gas Credit Carried Forward – La. R.S. 47:6006 provides a credit for ad valorem taxes paid to political subdivisions in Louisiana on natural gas held, used, or consumed in providing natural gas storage services or operating natural gas storage facilities. Use this code for the carryforward of unused nonrefundable credits (not current year credit) from 2015 through 2023. 504 – Atchafalaya Trace – La. R.S. 25:1226.4 provides a credit to certain heritage-based cottage industries that have entered into a contract with the State Board of Commerce and Industry. A copy of the contract must be attached to the return. 506 – Cane River Heritage – La. R.S. 47:6026 provides a credit for a heritage-based cottage industry located or to be located in the Cane River Heritage Area Development Zone. The taxpayer must enter into a contract with the Louisiana Department of Culture, Recreation, and Tourism, and a copy of the contract must be attached to the return. 508 – Ports of Louisiana Investor – La. R.S. 47:6036(C) provides a credit to individuals to encourage investment in state port facilities in Louisiana. Taxpayers must apply to the Louisiana Department of Economic Development to receive certification. A copy of the certification of the credit must be attached to the return. 510 – Enterprise Zone – La. R.S. 51:1781 et seq. provides a credit for private sector investments in certain areas that are designated as “Enterprise Zones.” The taxpayer must enter into a contract with the Louisiana Department of Economic Development, and a copy of the contract showing the credit granted must be attached to the return. Per La. R.S. 47:1624(F), the accrual of interest shall be suspended during any period of time that a delay in the issuance of a refund is attributable to the taxpayer’s failure to provide information or documentation required by statute. 550 – Recycling Credit – La. R.S. 47:6005 provides a credit for the purchase of certain equipment or service contracts related to recycling. The credit must be certified by the Louisiana Department of Environmental Quality, and a copy of the certification must be attached to the return. 599 – Other – Reserved for future credits

13 www.revenue.louisiana.gov Louisiana Department of Revenue You will be charged interest and penalties if you do not pay all amounts due on or before the due date. 1. A 2024 calendar year return is due on or before May 15, 2025, and receives an automatic six month extension to November 15, 2025. 2. Returns for fiscal years are due on or before the 15th day of the fifth month after the close of the taxable year and receive an automatic six month extension. 3. If the due date falls on a weekend or legal state holiday, the return is due the next business day. Important: An extension does not relieve you of your obligation to pay all tax amounts due by the original due date. Interest – If your income tax is not paid by the due date, you will be charged interest on the unpaid tax until the balance is paid in full. The interest rate is variable, and the 2025 interest rate is posted on LDR’s website on Form R-1111, Interest Rate Schedule - Collected on Unpaid Taxes. Interest Calculation Worksheet 1 Number of days late from the due date 2 Daily interest rate (See Form R-1111.) 0. ______ 3 Interest rate (Multiply Line 1 by Line 2.) 4 Amount you owe (Form IT-540, Line 38) .00 5 Total interest due (Multiply Line 4 by Line 3, and enter the result on Form IT-540, Line 42.) .00 Delinquent Filing Penalty – A delinquent filing penalty will be charged for failure to file a return on or before the extended due date of November 15, 2025. The penalty is five percent of the tax for each 30 days, or fraction thereof, during which the failure to file continues which is calculated from the original due date. Therefore, if you file after the extended due date, the delinquent filing penalty that will be assessed is the maximum of 25 percent of the tax due. Delinquent Filing Penalty Calculation Worksheet 1 Total penalty percentage .25 2 Amount you owe (Form IT-540, Line 38) .00 3 Total amount of delinquent filing penalty due (Multiply Line 2 by Line 1 and enter the result on Form IT-540, Line 43.) .00 Important Notice: The sum of both the delinquent filing and delinquent payment penalties cannot exceed 25 percent of the tax due. Thirty- day increments are used for the calculation of the delinquent filing and delinquent payment penalties. These penalties are based on the date LDR receives the return or payment. In addition to the delinquent penalties, you may also incur an accuracy-related penalty under La. R.S. 47:1604.1 if circumstances indicate negligent failure to comply with rules and regulations. Delinquent Payment Penalty – If you fail to pay the tax due by the due date of May 15, 2025, a delinquent payment penalty of 0.5 percent of the tax not paid by the due date will accrue for each 30 days, or fraction thereof, during which the failure to pay continues. This penalty cannot exceed 25 percent of the tax due. Use the worksheet below to calculate that penalty. Delinquent Payment Penalty Calculation Worksheet 1 Number of days late from the due date 2 Divide Line 1 by 30 days. ÷30 3 Number of 30-day periods (If fraction of days remain, increase the amount to the nearest whole number.) 4 30-day penalty percentage .005 5 Total penalty percentage (Multiply Line 3 by Line 4. The result cannot exceed 25 percent.) 6 Amount you owe (Form IT-540, Line 38) .00 7 Total amount of delinquent payment penalty (Multiply Line 6 by Line 5, and enter the result on Form IT-540, Line 44.) .00 Underpayment Penalty – Louisiana imposes an underpayment penalty on an individual’s failure to sufficiently pay income tax throughout the year by withholding or declaration payments. In order to determine if an underpayment penalty is due and to compute the amount of the underpayment penalty, you must complete Form R-210R, Underpayment of Individual Income Tax Penalty Computation, and attach the completed form to your return. See Revenue Information Bulletin 04-004 for the definition of farmer for purposes of applying underpayment penalty. Line 32 – Although you may have an overpayment, if you failed to suf­ ficiently pay income tax throughout the year, in accordance with La. R.S. 47:117.1, you may be subject to the underpayment penalty. Complete the 2024 Form R-210R available on LDR’s website and enter the amount from Line 19 on Line 32. Attach the completed Form R-210R to your return. If you are a farmer, mark the box on Line 32. Line 45 – If you have a tax deficiency, you may be charged an underpay­ ment penalty. Complete the 2024 Form R-210R and enter the amount from Line 19 on Line 45. Attach the completed Form R-210R to your return. If you are a farmer, mark the box on Line 45. Interest and Penalty Calculation Worksheets X DO NOT ATTACH THIS WORKSHEET TO YOUR RETURN.

14 www.revenue.louisiana.gov Louisiana Department of Revenue Louisiana Revised Statute 47:297.4 allows a state tax credit for child and dependent care expenses allowed by Internal Revenue Code Section 21. The credit is refundable for taxpayers whose Federal Adjusted Gross Income is $25,000 or less and is nonrefundable for taxpayers whose Federal Adjusted Gross Income is more than $25,000. INCOME EQUAL TO OR LESS THAN $25,000 Taxpayers whose Federal Adjusted Gross Income is $25,000 or less are allowed a refundable credit whether or not a federal child care credit has been claimed. In order to claim the Louisiana Refundable Child Care Credit, the taxpayer must comply with the same laws and rules of Internal Revenue Code Section 21 that govern the federal child care credit for the 2024 taxable year. Use Lines 1 through 11 of the Louisiana Refundable Child Care Credit Worksheet to compute your refundable credit. See instructions for the worksheet below. INCOME GREATER THAN $25,000 Taxpayers whose Federal Adjusted Gross Income is greater than $25,000 are allowed a credit against their Louisiana income tax liability for a certain percentage of their federal child care credit. If you are unable to claim the credit in the year in which it is earned, the unused portion of the credit can be used over the next five years. Use Lines 1 through 15 of the 2024 Louisiana Nonrefundable Child Care Credit Worksheet to compute your 2024 nonrefundable credit and to appropriately claim any carry forward you may have from previous years. REFUNDABLE CHILD CARE CREDIT INSTRUCTIONS 1. Your Federal Adjusted Gross Income must be $25,000 or less to claim a Louisiana refundable child care credit. If you did not file and claim a federal child care credit, you may still file for and receive a refundable Louisiana Child Care Credit, if you meet certain criteria. In order to qualify for the Louisiana credit, you must meet the same tests for earned income, qualifying dependents, and qualifying expenses as required by the IRS for the federal child care credit. 2. In order to claim your Louisiana Child Care Credit, you must meet the following requirements: A. Your filing status must be single, head of household, qualifying surviving spouse, or married filing jointly. See item number 3 below for information on married filing separately. B. The care was provided to your dependent child to allow you and your spouse if married filing jointly, to work or look for work. If you did not find a job and have no earned income for the year, you cannot claim the credit. C. The qualifying child must be under age 13. D. The person who provided the care cannot be your spouse, the parent of the qualifying child, or a person whom you can claim as a dependent. If your child provided the care, he cannot be your dependent and must be age 19 or older by the end of 2024. 3. If your filing status is married filing separately, you will be considered single for purposes of calculating the credit if all of the following apply: A. You lived apart from your spouse during the last 6 months of 2024. B. Your qualifying dependent child lived in your home for more than half of 2024. C. You provided over half the cost of keeping up your home. If you meet all these requirements and meet the requirements of 2(B), 2(C), and 2(D), you are eligible for the credit. 4. Retain copies of canceled checks, receipts, and other documentation in order to support the amount of qualifying expenses or submit this documentation with the return for faster processing. DEFINITIONS Qualifying Child – A child under age 13 who can be claimed as a dependent by the taxpayer. If the child turned 13 during the year, the child qualifies for the part of the year he was under age 13. Qualified Expenses – Amounts paid for household services and care of the qualifying person while the taxpayer worked or looked for work. Child support payments are not qualified expenses. Also, expenses reimbursed by a state social service agency are not qualified expenses unless the reimbursement was included in the taxpayer’s income. Prepaid expenses are treated as paid in the year the care was provided. Do not include the following as qualified expenses for 2024: 1. Expenses incurred in 2023 but did not pay until 2024 2. Expenses incurred in 2024 but did not pay until 2025 3. Expenses prepaid in 2024 for care to be provided in 2025 Dependent Care Benefits – These include amounts your employer paid directly to either you or your care provider for the care of your qualifying child while you worked. Also, dependent care benefits include the fair market value of care in a daycare facility provided or sponsored by your employer and any pre-tax contributions you made under a dependent care flexible spending arrangement (FSA). Your salary may have been reduced to pay for these benefits. If you received dependent care benefits, they should be shown on your 2024 Forms W-2 in box 10. Earned Income – Earned income includes wages, salaries, tips, other taxable employee compensation, and net earnings from self-employment. A net loss from self-employment reduces earned income. Earned income also includes strike benefits, any disability pay you report as wages, and other taxable compensation. You can elect to include nontaxable combat pay in earned income. Earned income does not include pensions and annuities, social security payments, workers’ compensation, interest, dividends, unemployment compensation, scholarship or fellowship grants, nontaxable workfare payment, or any amount received for work while an inmate in a penal institution. For additional definitions, details, and information, see the Internal Revenue Service’s Publication 503. 2024 Louisiana Child Care Credit Instructions 2024 Louisiana Nonrefundable School Readiness Credit Worksheet Instructions Louisiana Revised Statute 47:6104 provides a School Readiness Credit in addition to the credit for child care expenses as provided under La. R.S. 47:297.4. To qualify for this credit, the taxpayer must have Federal Adjusted Gross Income GREATER THAN $25,000, must have claimed a Louisiana Nonrefundable Child Care Credit, and must have incurred child care expenses for a qualified dependent under age six who attended a child care facility that is participating in the Quality Start Rating program administered by the Louisiana Department of Education. The qualifying child care facility must have provided the taxpayer with Form R-10614, Louisiana School Readiness Tax Credit, which verifies the facility’s name, the facility license number, the LA Revenue Account number, the Quality Rating, and the rating award date. Retain copies of canceled checks, receipts, and other documentation in order to support the amount of qualifying expenses.

16 www.revenue.louisiana.gov Louisiana Department of Revenue C H E C K Y O U R R E F U N D S T A T U S : Visit www.revenue.louisiana.gov/refund or call 1-888-829-3071. Available 24 hours a day. F I L E Y O U R T A X E S O N L I N E : Use Louisiana Taxpayer Access Point (LaTAP). Visit www.revenue.louisiana.gov/LaTAP. It’s fast, easy, and absolutely free. LOUISIANA INDIVIDUAL INCOME TAX BOOKLET R E S I D E N T

17 2024 LOUISIANA TAX TABLE - Single or Married Filing Separately (Filing Status Box 1 or 3) To determine your Louisiana tax, locate the amount of your tax table income (Line 9 of Form IT-540) in the first two columns. Read across to the column with the same number as the total number of exemptions you claimed on Line 6F. The amount shown in that column is your Louisiana tax liability. If your total number of exemptions exceeds eight, reduce your tax table income by $1,000 for each exemption over eight. Locate this reduced amount in the first two columns and read across to the column numbered eight. The $4,500 combined personal exemption-standard deduction and $1,000 for each exemption over one have been used in determining the tax shown in this table. If your Louisiana tax table income (Line 9 of Form IT-540) and the total exemptions claimed on Line 6F is: If your Louisiana tax table income (Line 9 of Form IT-540) and the total exemptions claimed on Line 6F is: 1 2 3 4 5 6 7 8 1 2 3 4 5 6 7 8 is at least but less than Your Louisiana tax is: is at least but less than Your Louisiana tax is: 0 4,500 0 0 0 0 0 0 0 0 16,000 16,250 275 256 238 219 201 182 164 145 4,500 4,750 2 0 0 0 0 0 0 0 16,250 16,500 284 265 247 228 210 191 173 154 4,750 5,000 7 0 0 0 0 0 0 0 16,500 16,750 292 274 255 237 218 200 181 163 5,000 5,250 12 0 0 0 0 0 0 0 16,750 17,000 301 283 264 246 227 209 190 172 5,250 5,500 16 0 0 0 0 0 0 0 17,000 17,250 310 291 273 254 236 217 199 180 5,500 5,750 21 2 0 0 0 0 0 0 17,250 17,500 319 300 282 263 245 226 208 189 5,750 6,000 25 7 0 0 0 0 0 0 17,500 17,750 327 309 290 272 253 235 216 198 6,000 6,250 30 12 0 0 0 0 0 0 17,750 18,000 336 318 299 281 262 244 225 207 6,250 6,500 35 16 0 0 0 0 0 0 18,000 18,250 345 326 308 289 271 252 234 215 6,500 6,750 39 21 2 0 0 0 0 0 18,250 18,500 354 335 317 298 280 261 243 224 6,750 7,000 44 25 7 0 0 0 0 0 18,500 18,750 362 344 325 307 288 270 251 233 7,000 7,250 49 30 12 0 0 0 0 0 18,750 19,000 371 353 334 316 297 279 260 242 7,250 7,500 53 35 16 0 0 0 0 0 19,000 19,250 380 361 343 324 306 287 269 250 7,500 7,750 58 39 21 2 0 0 0 0 19,250 19,500 389 370 352 333 315 296 278 259 7,750 8,000 62 44 25 7 0 0 0 0 19,500 19,750 397 379 360 342 323 305 286 268 8,000 8,250 67 49 30 12 0 0 0 0 19,750 20,000 406 388 369 351 332 314 295 277 8,250 8,500 72 53 35 16 0 0 0 0 20,000 20,250 415 396 378 359 341 322 304 285 8,500 8,750 76 58 39 21 2 0 0 0 20,250 20,500 424 405 387 368 350 331 313 294 8,750 9,000 81 62 44 25 7 0 0 0 20,500 20,750 432 414 395 377 358 340 321 303 9,000 9,250 86 67 49 30 12 0 0 0 20,750 21,000 441 423 404 386 367 349 330 312 9,250 9,500 90 72 53 35 16 0 0 0 21,000 21,250 450 431 413 394 376 357 339 320 9,500 9,750 95 76 58 39 21 2 0 0 21,250 21,500 459 440 422 403 385 366 348 329 9,750 10,000 99 81 62 44 25 7 0 0 21,500 21,750 467 449 430 412 393 375 356 338 10,000 10,250 104 86 67 49 30 12 0 0 21,750 22,000 476 458 439 421 402 384 365 347 10,250 10,500 109 90 72 53 35 16 0 0 22,000 22,250 485 466 448 429 411 392 374 355 10,500 10,750 113 95 76 58 39 21 2 0 22,250 22,500 494 475 457 438 420 401 383 364 10,750 11,000 118 99 81 62 44 25 7 0 22,500 22,750 502 484 465 447 428 410 391 373 11,000 11,250 123 104 86 67 49 30 12 0 22,750 23,000 511 493 474 456 437 419 400 382 11,250 11,500 127 109 90 72 53 35 16 0 23,000 23,250 520 501 483 464 446 427 409 390 11,500 11,750 132 113 95 76 58 39 21 2 23,250 23,500 529 510 492 473 455 436 418 399 11,750 12,000 136 118 99 81 62 44 25 7 23,500 23,750 537 519 500 482 463 445 426 408 12,000 12,250 141 123 104 86 67 49 30 12 23,750 24,000 546 528 509 491 472 454 435 417 12,250 12,500 146 127 109 90 72 53 35 16 24,000 24,250 555 536 518 499 481 462 444 425 12,500 12,750 152 134 115 97 78 60 41 23 24,250 24,500 564 545 527 508 490 471 453 434 12,750 13,000 161 143 124 106 87 69 50 32 24,500 24,750 572 554 535 517 498 480 461 443 13,000 13,250 170 151 133 114 96 77 59 40 24,750 25,000 581 563 544 526 507 489 470 452 13,250 13,500 179 160 142 123 105 86 68 49 25,000 25,250 590 571 553 534 516 497 479 460 13,500 13,750 187 169 150 132 113 95 76 58 25,250 25,500 599 580 562 543 525 506 488 469 13,750 14,000 196 178 159 141 122 104 85 67 25,500 25,750 607 589 570 552 533 515 496 478 14,000 14,250 205 186 168 149 131 112 94 75 25,750 26,000 616 598 579 561 542 524 505 487 14,250 14,500 214 195 177 158 140 121 103 84 26,000 26,250 625 606 588 569 551 532 514 495 14,500 14,750 222 204 185 167 148 130 111 93 26,250 26,500 634 615 597 578 560 541 523 504 14,750 15,000 231 213 194 176 157 139 120 102 26,500 26,750 642 624 605 587 568 550 531 513 15,000 15,250 240 221 203 184 166 147 129 110 26,750 27,000 651 633 614 596 577 559 540 522 15,250 15,500 249 230 212 193 175 156 138 119 27,000 27,250 660 641 623 604 586 567 549 530 15,500 15,750 257 239 220 202 183 165 146 128 27,250 27,500 669 650 632 613 595 576 558 539 15,750 16,000 266 248 229 211 192 174 155 137 27,500 27,750 677 659 640 622 603 585 566 548

18 2024 LOUISIANA TAX TABLE - Single or Married Filing Separately (Filing Status Box 1 or 3) To determine your Louisiana tax, locate the amount of your tax table income (Line 9 of Form IT-540) in the first two columns. Read across to the column with the same number as the total number of exemptions you claimed on Line 6F. The amount shown in that column is your Louisiana tax liability. If your total number of exemptions exceeds eight, reduce your tax table income by $1,000 for each exemption over eight. Locate this reduced amount in the first two columns and read across to the column numbered eight. The $4,500 combined personal exemption-standard deduction and $1,000 for each exemption over one have been used in determining the tax shown in this table. If your Louisiana tax table income (Line 9 of Form IT-540) and the total exemptions claimed on Line 6F is: If your Louisiana tax table income (Line 9 of Form IT-540) and the total exemptions claimed on Line 6F is: 1 2 3 4 5 6 7 8 1 2 3 4 5 6 7 8 is at least but less than Your Louisiana tax is: is at least but less than Your Louisiana tax is: 27,750 28,000 686 668 649 631 612 594 575 557 39,750 40,000 1,106 1,088 1,069 1,051 1,032 1,014 995 977 28,000 28,250 695 676 658 639 621 602 584 565 40,000 40,250 1,115 1,096 1,078 1,059 1,041 1,022 1,004 985 28,250 28,500 704 685 667 648 630 611 593 574 40,250 40,500 1,124 1,105 1,087 1,068 1,050 1,031 1,013 994 28,500 28,750 712 694 675 657 638 620 601 583 40,500 40,750 1,132 1,114 1,095 1,077 1,058 1,040 1,021 1,003 28,750 29,000 721 703 684 666 647 629 610 592 40,750 41,000 1,141 1,123 1,104 1,086 1,067 1,049 1,030 1,012 29,000 29,250 730 711 693 674 656 637 619 600 41,000 41,250 1,150 1,131 1,113 1,094 1,076 1,057 1,039 1,020 29,250 29,500 739 720 702 683 665 646 628 609 41,250 41,500 1,159 1,140 1,122 1,103 1,085 1,066 1,048 1,029 29,500 29,750 747 729 710 692 673 655 636 618 41,500 41,750 1,167 1,149 1,130 1,112 1,093 1,075 1,056 1,038 29,750 30,000 756 738 719 701 682 664 645 627 41,750 42,000 1,176 1,158 1,139 1,121 1,102 1,084 1,065 1,047 30,000 30,250 765 746 728 709 691 672 654 635 42,000 42,250 1,185 1,166 1,148 1,129 1,111 1,092 1,074 1,055 30,250 30,500 774 755 737 718 700 681 663 644 42,250 42,500 1,194 1,175 1,157 1,138 1,120 1,101 1,083 1,064 30,500 30,750 782 764 745 727 708 690 671 653 42,500 42,750 1,202 1,184 1,165 1,147 1,128 1,110 1,091 1,073 30,750 31,000 791 773 754 736 717 699 680 662 42,750 43,000 1,211 1,193 1,174 1,156 1,137 1,119 1,100 1,082 31,000 31,250 800 781 763 744 726 707 689 670 43,000 43,250 1,220 1,201 1,183 1,164 1,146 1,127 1,109 1,090 31,250 31,500 809 790 772 753 735 716 698 679 43,250 43,500 1,229 1,210 1,192 1,173 1,155 1,136 1,118 1,099 31,500 31,750 817 799 780 762 743 725 706 688 43,500 43,750 1,237 1,219 1,200 1,182 1,163 1,145 1,126 1,108 31,750 32,000 826 808 789 771 752 734 715 697 43,750 44,000 1,246 1,228 1,209 1,191 1,172 1,154 1,135 1,117 32,000 32,250 835 816 798 779 761 742 724 705 44,000 44,250 1,255 1,236 1,218 1,199 1,181 1,162 1,144 1,125 32,250 32,500 844 825 807 788 770 751 733 714 44,250 44,500 1,264 1,245 1,227 1,208 1,190 1,171 1,153 1,134 32,500 32,750 852 834 815 797 778 760 741 723 44,500 44,750 1,272 1,254 1,235 1,217 1,198 1,180 1,161 1,143 32,750 33,000 861 843 824 806 787 769 750 732 44,750 45,000 1,281 1,263 1,244 1,226 1,207 1,189 1,170 1,152 33,000 33,250 870 851 833 814 796 777 759 740 45,000 45,250 1,290 1,271 1,253 1,234 1,216 1,197 1,179 1,160 33,250 33,500 879 860 842 823 805 786 768 749 45,250 45,500 1,299 1,280 1,262 1,243 1,225 1,206 1,188 1,169 33,500 33,750 887 869 850 832 813 795 776 758 45,500 45,750 1,307 1,289 1,270 1,252 1,233 1,215 1,196 1,178 33,750 34,000 896 878 859 841 822 804 785 767 45,750 46,000 1,316 1,298 1,279 1,261 1,242 1,224 1,205 1,187 34,000 34,250 905 886 868 849 831 812 794 775 46,000 46,250 1,325 1,306 1,288 1,269 1,251 1,232 1,214 1,195 34,250 34,500 914 895 877 858 840 821 803 784 46,250 46,500 1,334 1,315 1,297 1,278 1,260 1,241 1,223 1,204 34,500 34,750 922 904 885 867 848 830 811 793 46,500 46,750 1,342 1,324 1,305 1,287 1,268 1,250 1,231 1,213 34,750 35,000 931 913 894 876 857 839 820 802 46,750 47,000 1,351 1,333 1,314 1,296 1,277 1,259 1,240 1,222 35,000 35,250 940 921 903 884 866 847 829 810 47,000 47,250 1,360 1,341 1,323 1,304 1,286 1,267 1,249 1,230 35,250 35,500 949 930 912 893 875 856 838 819 47,250 47,500 1,369 1,350 1,332 1,313 1,295 1,276 1,258 1,239 35,500 35,750 957 939 920 902 883 865 846 828 47,500 47,750 1,377 1,359 1,340 1,322 1,303 1,285 1,266 1,248 35,750 36,000 966 948 929 911 892 874 855 837 47,750 48,000 1,386 1,368 1,349 1,331 1,312 1,294 1,275 1,257 36,000 36,250 975 956 938 919 901 882 864 845 48,000 48,250 1,395 1,376 1,358 1,339 1,321 1,302 1,284 1,265 36,250 36,500 984 965 947 928 910 891 873 854 48,250 48,500 1,404 1,385 1,367 1,348 1,330 1,311 1,293 1,274 36,500 36,750 992 974 955 937 918 900 881 863 48,500 48,750 1,412 1,394 1,375 1,357 1,338 1,320 1,301 1,283 36,750 37,000 1,001 983 964 946 927 909 890 872 48,750 49,000 1,421 1,403 1,384 1,366 1,347 1,329 1,310 1,292 37,000 37,250 1,010 991 973 954 936 917 899 880 49,000 49,250 1,430 1,411 1,393 1,374 1,356 1,337 1,319 1,300 37,250 37,500 1,019 1,000 982 963 945 926 908 889 49,250 49,500 1,439 1,420 1,402 1,383 1,365 1,346 1,328 1,309 37,500 37,750 1,027 1,009 990 972 953 935 916 898 49,500 49,750 1,447 1,429 1,410 1,392 1,373 1,355 1,336 1,318 37,750 38,000 1,036 1,018 999 981 962 944 925 907 49,750 50,000 1,456 1,438 1,419 1,401 1,382 1,364 1,345 1,327 38,000 38,250 1,045 1,026 1,008 989 971 952 934 915 50,000 50,250 1,466 1,447 1,429 1,410 1,392 1,373 1,355 1,336 38,250 38,500 1,054 1,035 1,017 998 980 961 943 924 50,250 50,500 1,476 1,458 1,439 1,421 1,402 1,384 1,365 1,347 38,500 38,750 1,062 1,044 1,025 1,007 988 970 951 933 50,500 50,750 1,487 1,469 1,450 1,432 1,413 1,395 1,376 1,358 38,750 39,000 1,071 1,053 1,034 1,016 997 979 960 942 50,750 51,000 1,498 1,479 1,461 1,442 1,424 1,405 1,387 1,368 39,000 39,250 1,080 1,061 1,043 1,024 1,006 987 969 950 Plus 4.25% of Tax Table Income in Excess of $51,000 39,250 39,500 1,089 1,070 1,052 1,033 1,015 996 978 959 39,500 39,750 1,097 1,079 1,060 1,042 1,023 1,005 986 968

19 2024 LOUISIANA TAX TABLE - Married Filing Jointly or Qualifying Surviving Spouse (Filing Status Box 2 or 5) To determine your Louisiana tax, locate the amount of your tax table income (Line 9 of Form IT-540) in the first two columns. Read across to the column with the same number as the total number of exemptions you claimed on Line 6F. The amount shown in that column is your Louisiana tax liability. If your total number of exemptions exceeds eight, reduce your tax table income by $1,000 for each exemption over eight. Locate this reduced amount in the first two columns and read across to the column numbered eight. The $9,000 combined personal exemption-standard deduction and $1,000 for each exemption over two have been used in determining the tax shown in this table. If your Louisiana tax table income (Line 9 of Form IT-540) and the total exemptions claimed on Line 6F is: If your Louisiana tax table income (Line 9 of Form IT-540) and the total exemptions claimed on Line 6F is: 1 2 3 4 5 6 7 8 1 2 3 4 5 6 7 8 is at least but less than Your Louisiana tax is: is at least but less than Your Louisiana tax is: 0 9,000 0 0 0 0 0 0 0 20,750 21,000 220 201 183 164 146 127 109 9,000 9,250 2 0 0 0 0 0 0 21,000 21,250 224 206 187 169 150 132 113 9,250 9,500 7 0 0 0 0 0 0 21,250 21,500 229 210 192 173 155 136 118 9,500 9,750 12 0 0 0 0 0 0 21,500 21,750 234 215 197 178 160 141 123 9,750 10,000 16 0 0 0 0 0 0 21,750 22,000 238 220 201 183 164 146 127 10,000 10,250 21 2 0 0 0 0 0 22,000 22,250 243 224 206 187 169 150 132 10,250 10,500 25 7 0 0 0 0 0 22,250 22,500 247 229 210 192 173 155 136 10,500 10,750 30 12 0 0 0 0 0 22,500 22,750 252 234 215 197 178 160 141 10,750 11,000 35 16 0 0 0 0 0 22,750 23,000 257 238 220 201 183 164 146 11,000 11,250 39 21 2 0 0 0 0 23,000 23,250 261 243 224 206 187 169 150 11,250 11,500 44 25 7 0 0 0 0 23,250 23,500 266 247 229 210 192 173 155 11,500 11,750 49 30 12 0 0 0 0 23,500 23,750 271 252 234 215 197 178 160 11,750 12,000 53 35 16 0 0 0 0 23,750 24,000 275 257 238 220 201 183 164 12,000 12,250 58 39 21 2 0 0 0 24,000 24,250 280 261 243 224 206 187 169 12,250 12,500 62 44 25 7 0 0 0 24,250 24,500 284 266 247 229 210 192 173 12,500 12,750 67 49 30 12 0 0 0 24,500 24,750 289 271 252 234 215 197 178 12,750 13,000 72 53 35 16 0 0 0 24,750 25,000 294 275 257 238 220 201 183 13,000 13,250 76 58 39 21 2 0 0 25,000 25,250 300 282 263 245 226 208 189 13,250 13,500 81 62 44 25 7 0 0 25,250 25,500 309 291 272 254 235 217 198 13,500 13,750 86 67 49 30 12 0 0 25,500 25,750 318 299 281 262 244 225 207 13,750 14,000 90 72 53 35 16 0 0 25,750 26,000 327 308 290 271 253 234 216 14,000 14,250 95 76 58 39 21 2 0 26,000 26,250 335 317 298 280 261 243 224 14,250 14,500 99 81 62 44 25 7 0 26,250 26,500 344 326 307 289 270 252 233 14,500 14,750 104 86 67 49 30 12 0 26,500 26,750 353 334 316 297 279 260 242 14,750 15,000 109 90 72 53 35 16 0 26,750 27,000 362 343 325 306 288 269 251 15,000 15,250 113 95 76 58 39 21 2 27,000 27,250 370 352 333 315 296 278 259 15,250 15,500 118 99 81 62 44 25 7 27,250 27,500 379 361 342 324 305 287 268 15,500 15,750 123 104 86 67 49 30 12 27,500 27,750 388 369 351 332 314 295 277 15,750 16,000 127 109 90 72 53 35 16 27,750 28,000 397 378 360 341 323 304 286 16,000 16,250 132 113 95 76 58 39 21 28,000 28,250 405 387 368 350 331 313 294 16,250 16,500 136 118 99 81 62 44 25 28,250 28,500 414 396 377 359 340 322 303 16,500 16,750 141 123 104 86 67 49 30 28,500 28,750 423 404 386 367 349 330 312 16,750 17,000 146 127 109 90 72 53 35 28,750 29,000 432 413 395 376 358 339 321 17,000 17,250 150 132 113 95 76 58 39 29,000 29,250 440 422 403 385 366 348 329 17,250 17,500 155 136 118 99 81 62 44 29,250 29,500 449 431 412 394 375 357 338 17,500 17,750 160 141 123 104 86 67 49 29,500 29,750 458 439 421 402 384 365 347 17,750 18,000 164 146 127 109 90 72 53 29,750 30,000 467 448 430 411 393 374 356 18,000 18,250 169 150 132 113 95 76 58 30,000 30,250 475 457 438 420 401 383 364 18,250 18,500 173 155 136 118 99 81 62 30,250 30,500 484 466 447 429 410 392 373 18,500 18,750 178 160 141 123 104 86 67 30,500 30,750 493 474 456 437 419 400 382 18,750 19,000 183 164 146 127 109 90 72 30,750 31,000 502 483 465 446 428 409 391 19,000 19,250 187 169 150 132 113 95 76 31,000 31,250 510 492 473 455 436 418 399 19,250 19,500 192 173 155 136 118 99 81 31,250 31,500 519 501 482 464 445 427 408 19,500 19,750 197 178 160 141 123 104 86 31,500 31,750 528 509 491 472 454 435 417 19,750 20,000 201 183 164 146 127 109 90 31,750 32,000 537 518 500 481 463 444 426 20,000 20,250 206 187 169 150 132 113 95 32,000 32,250 545 527 508 490 471 453 434 20,250 20,500 210 192 173 155 136 118 99 32,250 32,500 554 536 517 499 480 462 443 20,500 20,750 215 197 178 160 141 123 104 32,500 32,750 563 544 526 507 489 470 452

20 2024 LOUISIANA TAX TABLE - Married Filing Jointly or Qualifying Surviving Spouse (Filing Status Box 2 or 5) To determine your Louisiana tax, locate the amount of your tax table income (Line 9 of Form IT-540) in the first two columns. Read across to the column with the same number as the total number of exemptions you claimed on Line 6F. The amount shown in that column is your Louisiana tax liability. If your total number of exemptions exceeds eight, reduce your tax table income by $1,000 for each exemption over eight. Locate this reduced amount in the first two columns and read across to the column numbered eight. The $9,000 combined personal exemption-standard deduction and $1,000 for each exemption over two have been used in determining the tax shown in this table. If your Louisiana tax table income (Line 9 of Form IT-540) and the total exemptions claimed on Line 6F is: If your Louisiana tax table income (Line 9 of Form IT-540) and the total exemptions claimed on Line 6F is: 1 2 3 4 5 6 7 8 1 2 3 4 5 6 7 8 is at least but less than Your Louisiana tax is: is at least but less than Your Louisiana tax is: 32,750 33,000 572 553 535 516 498 479 461 44,750 45,000 992 973 955 936 918 899 881 33,000 33,250 580 562 543 525 506 488 469 45,000 45,250 1,000 982 963 945 926 908 889 33,250 33,500 589 571 552 534 515 497 478 45,250 45,500 1,009 991 972 954 935 917 898 33,500 33,750 598 579 561 542 524 505 487 45,500 45,750 1,018 999 981 962 944 925 907 33,750 34,000 607 588 570 551 533 514 496 45,750 46,000 1,027 1,008 990 971 953 934 916 34,000 34,250 615 597 578 560 541 523 504 46,000 46,250 1,035 1,017 998 980 961 943 924 34,250 34,500 624 606 587 569 550 532 513 46,250 46,500 1,044 1,026 1,007 989 970 952 933 34,500 34,750 633 614 596 577 559 540 522 46,500 46,750 1,053 1,034 1,016 997 979 960 942 34,750 35,000 642 623 605 586 568 549 531 46,750 47,000 1,062 1,043 1,025 1,006 988 969 951 35,000 35,250 650 632 613 595 576 558 539 47,000 47,250 1,070 1,052 1,033 1,015 996 978 959 35,250 35,500 659 641 622 604 585 567 548 47,250 47,500 1,079 1,061 1,042 1,024 1,005 987 968 35,500 35,750 668 649 631 612 594 575 557 47,500 47,750 1,088 1,069 1,051 1,032 1,014 995 977 35,750 36,000 677 658 640 621 603 584 566 47,750 48,000 1,097 1,078 1,060 1,041 1,023 1,004 986 36,000 36,250 685 667 648 630 611 593 574 48,000 48,250 1,105 1,087 1,068 1,050 1,031 1,013 994 36,250 36,500 694 676 657 639 620 602 583 48,250 48,500 1,114 1,096 1,077 1,059 1,040 1,022 1,003 36,500 36,750 703 684 666 647 629 610 592 48,500 48,750 1,123 1,104 1,086 1,067 1,049 1,030 1,012 36,750 37,000 712 693 675 656 638 619 601 48,750 49,000 1,132 1,113 1,095 1,076 1,058 1,039 1,021 37,000 37,250 720 702 683 665 646 628 609 49,000 49,250 1,140 1,122 1,103 1,085 1,066 1,048 1,029 37,250 37,500 729 711 692 674 655 637 618 49,250 49,500 1,149 1,131 1,112 1,094 1,075 1,057 1,038 37,500 37,750 738 719 701 682 664 645 627 49,500 49,750 1,158 1,139 1,121 1,102 1,084 1,065 1,047 37,750 38,000 747 728 710 691 673 654 636 49,750 50,000 1,167 1,148 1,130 1,111 1,093 1,074 1,056 38,000 38,250 755 737 718 700 681 663 644 50,000 50,250 1,175 1,157 1,138 1,120 1,101 1,083 1,064 38,250 38,500 764 746 727 709 690 672 653 50,250 50,500 1,184 1,166 1,147 1,129 1,110 1,092 1,073 38,500 38,750 773 754 736 717 699 680 662 50,500 50,750 1,193 1,174 1,156 1,137 1,119 1,100 1,082 38,750 39,000 782 763 745 726 708 689 671 50,750 51,000 1,202 1,183 1,165 1,146 1,128 1,109 1,091 39,000 39,250 790 772 753 735 716 698 679 51,000 51,250 1,210 1,192 1,173 1,155 1,136 1,118 1,099 39,250 39,500 799 781 762 744 725 707 688 51,250 51,500 1,219 1,201 1,182 1,164 1,145 1,127 1,108 39,500 39,750 808 789 771 752 734 715 697 51,500 51,750 1,228 1,209 1,191 1,172 1,154 1,135 1,117 39,750 40,000 817 798 780 761 743 724 706 51,750 52,000 1,237 1,218 1,200 1,181 1,163 1,144 1,126 40,000 40,250 825 807 788 770 751 733 714 52,000 52,250 1,245 1,227 1,208 1,190 1,171 1,153 1,134 40,250 40,500 834 816 797 779 760 742 723 52,250 52,500 1,254 1,236 1,217 1,199 1,180 1,162 1,143 40,500 40,750 843 824 806 787 769 750 732 52,500 52,750 1,263 1,244 1,226 1,207 1,189 1,170 1,152 40,750 41,000 852 833 815 796 778 759 741 52,750 53,000 1,272 1,253 1,235 1,216 1,198 1,179 1,161 41,000 41,250 860 842 823 805 786 768 749 53,000 53,250 1,280 1,262 1,243 1,225 1,206 1,188 1,169 41,250 41,500 869 851 832 814 795 777 758 53,250 53,500 1,289 1,271 1,252 1,234 1,215 1,197 1,178 41,500 41,750 878 859 841 822 804 785 767 53,500 53,750 1,298 1,279 1,261 1,242 1,224 1,205 1,187 41,750 42,000 887 868 850 831 813 794 776 53,750 54,000 1,307 1,288 1,270 1,251 1,233 1,214 1,196 42,000 42,250 895 877 858 840 821 803 784 54,000 54,250 1,315 1,297 1,278 1,260 1,241 1,223 1,204 42,250 42,500 904 886 867 849 830 812 793 54,250 54,500 1,324 1,306 1,287 1,269 1,250 1,232 1,213 42,500 42,750 913 894 876 857 839 820 802 54,500 54,750 1,333 1,314 1,296 1,277 1,259 1,240 1,222 42,750 43,000 922 903 885 866 848 829 811 54,750 55,000 1,342 1,323 1,305 1,286 1,268 1,249 1,231 43,000 43,250 930 912 893 875 856 838 819 55,000 55,250 1,350 1,332 1,313 1,295 1,276 1,258 1,239 43,250 43,500 939 921 902 884 865 847 828 55,250 55,500 1,359 1,341 1,322 1,304 1,285 1,267 1,248 43,500 43,750 948 929 911 892 874 855 837 55,500 55,750 1,368 1,349 1,331 1,312 1,294 1,275 1,257 43,750 44,000 957 938 920 901 883 864 846 55,750 56,000 1,377 1,358 1,340 1,321 1,303 1,284 1,266 44,000 44,250 965 947 928 910 891 873 854 56,000 56,250 1,385 1,367 1,348 1,330 1,311 1,293 1,274 44,250 44,500 974 956 937 919 900 882 863 56,250 56,500 1,394 1,376 1,357 1,339 1,320 1,302 1,283 44,500 44,750 983 964 946 927 909 890 872 56,500 56,750 1,403 1,384 1,366 1,347 1,329 1,310 1,292

21 2024 LOUISIANA TAX TABLE - Married Filing Jointly or Qualifying Surviving Spouse (Filing Status Box 2 or 5) To determine your Louisiana tax, locate the amount of your tax table income (Line 9 of Form IT-540) in the first two columns. Read across to the column with the same number as the total number of exemptions you claimed on Line 6F. The amount shown in that column is your Louisiana tax liability. If your total number of exemptions exceeds eight, reduce your tax table income by $1,000 for each exemption over eight. Locate this reduced amount in the first two columns and read across to the column numbered eight. The $9,000 combined personal exemption-standard deduction and $1,000 for each exemption over two have been used in determining the tax shown in this table. If your Louisiana tax table income (Line 9 of Form IT-540) and the total exemptions claimed on Line 6F is: If your Louisiana tax table income (Line 9 of Form IT-540) and the total exemptions claimed on Line 6F is: 1 2 3 4 5 6 7 8 1 2 3 4 5 6 7 8 is at least but less than Your Louisiana tax is: is at least but less than Your Louisiana tax is: 56,750 57,000 1,412 1,393 1,375 1,356 1,338 1,319 1,301 68,750 69,000 1,832 1,813 1,795 1,776 1,758 1,739 1,721 57,000 57,250 1,420 1,402 1,383 1,365 1,346 1,328 1,309 69,000 69,250 1,840 1,822 1,803 1,785 1,766 1,748 1,729 57,250 57,500 1,429 1,411 1,392 1,374 1,355 1,337 1,318 69,250 69,500 1,849 1,831 1,812 1,794 1,775 1,757 1,738 57,500 57,750 1,438 1,419 1,401 1,382 1,364 1,345 1,327 69,500 69,750 1,858 1,839 1,821 1,802 1,784 1,765 1,747 57,750 58,000 1,447 1,428 1,410 1,391 1,373 1,354 1,336 69,750 70,000 1,867 1,848 1,830 1,811 1,793 1,774 1,756 58,000 58,250 1,455 1,437 1,418 1,400 1,381 1,363 1,344 70,000 70,250 1,875 1,857 1,838 1,820 1,801 1,783 1,764 58,250 58,500 1,464 1,446 1,427 1,409 1,390 1,372 1,353 70,250 70,500 1,884 1,866 1,847 1,829 1,810 1,792 1,773 58,500 58,750 1,473 1,454 1,436 1,417 1,399 1,380 1,362 70,500 70,750 1,893 1,874 1,856 1,837 1,819 1,800 1,782 58,750 59,000 1,482 1,463 1,445 1,426 1,408 1,389 1,371 70,750 71,000 1,902 1,883 1,865 1,846 1,828 1,809 1,791 59,000 59,250 1,490 1,472 1,453 1,435 1,416 1,398 1,379 71,000 71,250 1,910 1,892 1,873 1,855 1,836 1,818 1,799 59,250 59,500 1,499 1,481 1,462 1,444 1,425 1,407 1,388 71,250 71,500 1,919 1,901 1,882 1,864 1,845 1,827 1,808 59,500 59,750 1,508 1,489 1,471 1,452 1,434 1,415 1,397 71,500 71,750 1,928 1,909 1,891 1,872 1,854 1,835 1,817 59,750 60,000 1,517 1,498 1,480 1,461 1,443 1,424 1,406 71,750 72,000 1,937 1,918 1,900 1,881 1,863 1,844 1,826 60,000 60,250 1,525 1,507 1,488 1,470 1,451 1,433 1,414 72,000 72,250 1,945 1,927 1,908 1,890 1,871 1,853 1,834 60,250 60,500 1,534 1,516 1,497 1,479 1,460 1,442 1,423 72,250 72,500 1,954 1,936 1,917 1,899 1,880 1,862 1,843 60,500 60,750 1,543 1,524 1,506 1,487 1,469 1,450 1,432 72,500 72,750 1,963 1,944 1,926 1,907 1,889 1,870 1,852 60,750 61,000 1,552 1,533 1,515 1,496 1,478 1,459 1,441 72,750 73,000 1,972 1,953 1,935 1,916 1,898 1,879 1,861 61,000 61,250 1,560 1,542 1,523 1,505 1,486 1,468 1,449 73,000 73,250 1,980 1,962 1,943 1,925 1,906 1,888 1,869 61,250 61,500 1,569 1,551 1,532 1,514 1,495 1,477 1,458 73,250 73,500 1,989 1,971 1,952 1,934 1,915 1,897 1,878 61,500 61,750 1,578 1,559 1,541 1,522 1,504 1,485 1,467 73,500 73,750 1,998 1,979 1,961 1,942 1,924 1,905 1,887 61,750 62,000 1,587 1,568 1,550 1,531 1,513 1,494 1,476 73,750 74,000 2,007 1,988 1,970 1,951 1,933 1,914 1,896 62,000 62,250 1,595 1,577 1,558 1,540 1,521 1,503 1,484 74,000 74,250 2,015 1,997 1,978 1,960 1,941 1,923 1,904 62,250 62,500 1,604 1,586 1,567 1,549 1,530 1,512 1,493 74,250 74,500 2,024 2,006 1,987 1,969 1,950 1,932 1,913 62,500 62,750 1,613 1,594 1,576 1,557 1,539 1,520 1,502 74,500 74,750 2,033 2,014 1,996 1,977 1,959 1,940 1,922 62,750 63,000 1,622 1,603 1,585 1,566 1,548 1,529 1,511 74,750 75,000 2,042 2,023 2,005 1,986 1,968 1,949 1,931 63,000 63,250 1,630 1,612 1,593 1,575 1,556 1,538 1,519 75,000 75,250 2,050 2,032 2,013 1,995 1,976 1,958 1,939 63,250 63,500 1,639 1,621 1,602 1,584 1,565 1,547 1,528 75,250 75,500 2,059 2,041 2,022 2,004 1,985 1,967 1,948 63,500 63,750 1,648 1,629 1,611 1,592 1,574 1,555 1,537 75,500 75,750 2,068 2,049 2,031 2,012 1,994 1,975 1,957 63,750 64,000 1,657 1,638 1,620 1,601 1,583 1,564 1,546 75,750 76,000 2,077 2,058 2,040 2,021 2,003 1,984 1,966 64,000 64,250 1,665 1,647 1,628 1,610 1,591 1,573 1,554 76,000 76,250 2,085 2,067 2,048 2,030 2,011 1,993 1,974 64,250 64,500 1,674 1,656 1,637 1,619 1,600 1,582 1,563 76,250 76,500 2,094 2,076 2,057 2,039 2,020 2,002 1,983 64,500 64,750 1,683 1,664 1,646 1,627 1,609 1,590 1,572 76,500 76,750 2,103 2,084 2,066 2,047 2,029 2,010 1,992 64,750 65,000 1,692 1,673 1,655 1,636 1,618 1,599 1,581 76,750 77,000 2,112 2,093 2,075 2,056 2,038 2,019 2,001 65,000 65,250 1,700 1,682 1,663 1,645 1,626 1,608 1,589 77,000 77,250 2,120 2,102 2,083 2,065 2,046 2,028 2,009 65,250 65,500 1,709 1,691 1,672 1,654 1,635 1,617 1,598 77,250 77,500 2,129 2,111 2,092 2,074 2,055 2,037 2,018 65,500 65,750 1,718 1,699 1,681 1,662 1,644 1,625 1,607 77,500 77,750 2,138 2,119 2,101 2,082 2,064 2,045 2,027 65,750 66,000 1,727 1,708 1,690 1,671 1,653 1,634 1,616 77,750 78,000 2,147 2,128 2,110 2,091 2,073 2,054 2,036 66,000 66,250 1,735 1,717 1,698 1,680 1,661 1,643 1,624 78,000 78,250 2,155 2,137 2,118 2,100 2,081 2,063 2,044 66,250 66,500 1,744 1,726 1,707 1,689 1,670 1,652 1,633 78,250 78,500 2,164 2,146 2,127 2,109 2,090 2,072 2,053 66,500 66,750 1,753 1,734 1,716 1,697 1,679 1,660 1,642 78,500 78,750 2,173 2,154 2,136 2,117 2,099 2,080 2,062 66,750 67,000 1,762 1,743 1,725 1,706 1,688 1,669 1,651 78,750 79,000 2,182 2,163 2,145 2,126 2,108 2,089 2,071 67,000 67,250 1,770 1,752 1,733 1,715 1,696 1,678 1,659 79,000 79,250 2,190 2,172 2,153 2,135 2,116 2,098 2,079 67,250 67,500 1,779 1,761 1,742 1,724 1,705 1,687 1,668 79,250 79,500 2,199 2,181 2,162 2,144 2,125 2,107 2,088 67,500 67,750 1,788 1,769 1,751 1,732 1,714 1,695 1,677 79,500 79,750 2,208 2,189 2,171 2,152 2,134 2,115 2,097 67,750 68,000 1,797 1,778 1,760 1,741 1,723 1,704 1,686 79,750 80,000 2,217 2,198 2,180 2,161 2,143 2,124 2,106 68,000 68,250 1,805 1,787 1,768 1,750 1,731 1,713 1,694 80,000 80,250 2,225 2,207 2,188 2,170 2,151 2,133 2,114 68,250 68,500 1,814 1,796 1,777 1,759 1,740 1,722 1,703 80,250 80,500 2,234 2,216 2,197 2,179 2,160 2,142 2,123 68,500 68,750 1,823 1,804 1,786 1,767 1,749 1,730 1,712 80,500 80,750 2,243 2,224 2,206 2,187 2,169 2,150 2,132

22 2024 LOUISIANA TAX TABLE - Married Filing Jointly or Qualifying Surviving Spouse (Filing Status Box 2 or 5) To determine your Louisiana tax, locate the amount of your tax table income (Line 9 of Form IT-540) in the first two columns. Read across to the column with the same number as the total number of exemptions you claimed on Line 6F. The amount shown in that column is your Louisiana tax liability. If your total number of exemptions exceeds eight, reduce your tax table income by $1,000 for each exemption over eight. Locate this reduced amount in the first two columns and read across to the column numbered eight. The $9,000 combined personal exemption-standard deduction and $1,000 for each exemption over two have been used in determining the tax shown in this table. If your Louisiana tax table income (Line 9 of Form IT-540) and the total exemptions claimed on Line 6F is: If your Louisiana tax table income (Line 9 of Form IT-540) and the total exemptions claimed on Line 6F is: 1 2 3 4 5 6 7 8 1 2 3 4 5 6 7 8 is at least but less than Your Louisiana tax is: is at least but less than Your Louisiana tax is: 80,750 81,000 2,252 2,233 2,215 2,196 2,178 2,159 2,141 92,750 93,000 2,672 2,653 2,635 2,616 2,598 2,579 2,561 81,000 81,250 2,260 2,242 2,223 2,205 2,186 2,168 2,149 93,000 93,250 2,680 2,662 2,643 2,625 2,606 2,588 2,569 81,250 81,500 2,269 2,251 2,232 2,214 2,195 2,177 2,158 93,250 93,500 2,689 2,671 2,652 2,634 2,615 2,597 2,578 81,500 81,750 2,278 2,259 2,241 2,222 2,204 2,185 2,167 93,500 93,750 2,698 2,679 2,661 2,642 2,624 2,605 2,587 81,750 82,000 2,287 2,268 2,250 2,231 2,213 2,194 2,176 93,750 94,000 2,707 2,688 2,670 2,651 2,633 2,614 2,596 82,000 82,250 2,295 2,277 2,258 2,240 2,221 2,203 2,184 94,000 94,250 2,715 2,697 2,678 2,660 2,641 2,623 2,604 82,250 82,500 2,304 2,286 2,267 2,249 2,230 2,212 2,193 94,250 94,500 2,724 2,706 2,687 2,669 2,650 2,632 2,613 82,500 82,750 2,313 2,294 2,276 2,257 2,239 2,220 2,202 94,500 94,750 2,733 2,714 2,696 2,677 2,659 2,640 2,622 82,750 83,000 2,322 2,303 2,285 2,266 2,248 2,229 2,211 94,750 95,000 2,742 2,723 2,705 2,686 2,668 2,649 2,631 83,000 83,250 2,330 2,312 2,293 2,275 2,256 2,238 2,219 95,000 95,250 2,750 2,732 2,713 2,695 2,676 2,658 2,639 83,250 83,500 2,339 2,321 2,302 2,284 2,265 2,247 2,228 95,250 95,500 2,759 2,741 2,722 2,704 2,685 2,667 2,648 83,500 83,750 2,348 2,329 2,311 2,292 2,274 2,255 2,237 95,500 95,750 2,768 2,749 2,731 2,712 2,694 2,675 2,657 83,750 84,000 2,357 2,338 2,320 2,301 2,283 2,264 2,246 95,750 96,000 2,777 2,758 2,740 2,721 2,703 2,684 2,666 84,000 84,250 2,365 2,347 2,328 2,310 2,291 2,273 2,254 96,000 96,250 2,785 2,767 2,748 2,730 2,711 2,693 2,674 84,250 84,500 2,374 2,356 2,337 2,319 2,300 2,282 2,263 96,250 96,500 2,794 2,776 2,757 2,739 2,720 2,702 2,683 84,500 84,750 2,383 2,364 2,346 2,327 2,309 2,290 2,272 96,500 96,750 2,803 2,784 2,766 2,747 2,729 2,710 2,692 84,750 85,000 2,392 2,373 2,355 2,336 2,318 2,299 2,281 96,750 97,000 2,812 2,793 2,775 2,756 2,738 2,719 2,701 85,000 85,250 2,400 2,382 2,363 2,345 2,326 2,308 2,289 97,000 97,250 2,820 2,802 2,783 2,765 2,746 2,728 2,709 85,250 85,500 2,409 2,391 2,372 2,354 2,335 2,317 2,298 97,250 97,500 2,829 2,811 2,792 2,774 2,755 2,737 2,718 85,500 85,750 2,418 2,399 2,381 2,362 2,344 2,325 2,307 97,500 97,750 2,838 2,819 2,801 2,782 2,764 2,745 2,727 85,750 86,000 2,427 2,408 2,390 2,371 2,353 2,334 2,316 97,750 98,000 2,847 2,828 2,810 2,791 2,773 2,754 2,736 86,000 86,250 2,435 2,417 2,398 2,380 2,361 2,343 2,324 98,000 98,250 2,855 2,837 2,818 2,800 2,781 2,763 2,744 86,250 86,500 2,444 2,426 2,407 2,389 2,370 2,352 2,333 98,250 98,500 2,864 2,846 2,827 2,809 2,790 2,772 2,753 86,500 86,750 2,453 2,434 2,416 2,397 2,379 2,360 2,342 98,500 98,750 2,873 2,854 2,836 2,817 2,799 2,780 2,762 86,750 87,000 2,462 2,443 2,425 2,406 2,388 2,369 2,351 98,750 99,000 2,882 2,863 2,845 2,826 2,808 2,789 2,771 87,000 87,250 2,470 2,452 2,433 2,415 2,396 2,378 2,359 99,000 99,250 2,890 2,872 2,853 2,835 2,816 2,798 2,779 87,250 87,500 2,479 2,461 2,442 2,424 2,405 2,387 2,368 99,250 99,500 2,899 2,881 2,862 2,844 2,825 2,807 2,788 87,500 87,750 2,488 2,469 2,451 2,432 2,414 2,395 2,377 99,500 99,750 2,908 2,889 2,871 2,852 2,834 2,815 2,797 87,750 88,000 2,497 2,478 2,460 2,441 2,423 2,404 2,386 99,750 100,000 2,917 2,898 2,880 2,861 2,843 2,824 2,806 88,000 88,250 2,505 2,487 2,468 2,450 2,431 2,413 2,394 100,000 100,250 2,926 2,908 2,889 2,871 2,852 2,834 2,815 88,250 88,500 2,514 2,496 2,477 2,459 2,440 2,422 2,403 100,250 100,500 2,937 2,918 2,900 2,881 2,863 2,844 2,826 88,500 88,750 2,523 2,504 2,486 2,467 2,449 2,430 2,412 100,500 100,750 2,948 2,929 2,911 2,892 2,874 2,855 2,837 88,750 89,000 2,532 2,513 2,495 2,476 2,458 2,439 2,421 100,750 101,000 2,958 2,940 2,921 2,903 2,884 2,866 2,847 89,000 89,250 2,540 2,522 2,503 2,485 2,466 2,448 2,429 Plus 4.25% of Tax Table Income in Excess of $101,000 89,250 89,500 2,549 2,531 2,512 2,494 2,475 2,457 2,438 89,500 89,750 2,558 2,539 2,521 2,502 2,484 2,465 2,447 89,750 90,000 2,567 2,548 2,530 2,511 2,493 2,474 2,456 90,000 90,250 2,575 2,557 2,538 2,520 2,501 2,483 2,464 90,250 90,500 2,584 2,566 2,547 2,529 2,510 2,492 2,473 90,500 90,750 2,593 2,574 2,556 2,537 2,519 2,500 2,482 90,750 91,000 2,602 2,583 2,565 2,546 2,528 2,509 2,491 91,000 91,250 2,610 2,592 2,573 2,555 2,536 2,518 2,499 91,250 91,500 2,619 2,601 2,582 2,564 2,545 2,527 2,508 91,500 91,750 2,628 2,609 2,591 2,572 2,554 2,535 2,517 91,750 92,000 2,637 2,618 2,600 2,581 2,563 2,544 2,526 92,000 92,250 2,645 2,627 2,608 2,590 2,571 2,553 2,534 92,250 92,500 2,654 2,636 2,617 2,599 2,580 2,562 2,543 92,500 92,750 2,663 2,644 2,626 2,607 2,589 2,570 2,552

23 2024 LOUISIANA TAX TABLE - Head of Household (Filing Status Box 4) To determine your Louisiana tax, locate the amount of your tax table income (Line 9 of Form IT-540) in the first two columns. Read across to the column with the same number as the total number of exemptions you claimed on Line 6F. The amount shown in that column is your Louisiana tax liability. If your total number of exemptions exceeds eight, reduce your tax table income by $1,000 for each exemption over eight. Locate this reduced amount in the first two columns and read across to the column numbered eight. The $9,000 combined personal exemption-standard deduction and $1,000 for each exemption over one have been used in determining the tax shown in this table. If your Louisiana tax table income (Line 9 of Form IT-540) and the total exemptions claimed on Line 6F is: If your Louisiana tax table income (Line 9 of Form IT-540) and the total exemptions claimed on Line 6F is: 1 2 3 4 5 6 7 8 1 2 3 4 5 6 7 8 is at least but less than Your Louisiana tax is: is at least but less than Your Louisiana tax is: 0 9,000 0 0 0 0 0 0 0 0 20,750 21,000 358 339 321 302 276 241 206 171 9,000 9,250 2 0 0 0 0 0 0 0 21,000 21,250 367 348 330 311 284 249 214 179 9,250 9,500 7 0 0 0 0 0 0 0 21,250 21,500 375 357 338 320 293 258 223 188 9,500 9,750 12 0 0 0 0 0 0 0 21,500 21,750 384 366 347 329 302 267 232 197 9,750 10,000 16 0 0 0 0 0 0 0 21,750 22,000 393 374 356 337 311 276 241 206 10,000 10,250 21 2 0 0 0 0 0 0 22,000 22,250 402 383 365 346 319 284 249 214 10,250 10,500 25 7 0 0 0 0 0 0 22,250 22,500 410 392 373 355 328 293 258 223 10,500 10,750 30 12 0 0 0 0 0 0 22,500 22,750 419 401 382 364 337 302 267 232 10,750 11,000 35 16 0 0 0 0 0 0 22,750 23,000 428 409 391 372 346 311 276 241 11,000 11,250 39 21 2 0 0 0 0 0 23,000 23,250 437 418 400 381 354 319 284 249 11,250 11,500 44 25 7 0 0 0 0 0 23,250 23,500 445 427 408 390 363 328 293 258 11,500 11,750 49 30 12 0 0 0 0 0 23,500 23,750 454 436 417 399 372 337 302 267 11,750 12,000 53 35 16 0 0 0 0 0 23,750 24,000 463 444 426 407 381 346 311 276 12,000 12,250 58 39 21 2 0 0 0 0 24,000 24,250 472 453 435 416 389 354 319 284 12,250 12,500 62 44 25 7 0 0 0 0 24,250 24,500 480 462 443 425 398 363 328 293 12,500 12,750 69 51 32 14 0 0 0 0 24,500 24,750 489 471 452 434 407 372 337 302 12,750 13,000 78 59 41 22 0 0 0 0 24,750 25,000 498 479 461 442 416 381 346 311 13,000 13,250 87 68 50 31 4 0 0 0 25,000 25,250 507 488 470 451 424 389 354 319 13,250 13,500 95 77 58 40 13 0 0 0 25,250 25,500 515 497 478 460 433 398 363 328 13,500 13,750 104 86 67 49 22 0 0 0 25,500 25,750 524 506 487 469 442 407 372 337 13,750 14,000 113 94 76 57 31 0 0 0 25,750 26,000 533 514 496 477 451 416 381 346 14,000 14,250 122 103 85 66 39 4 0 0 26,000 26,250 542 523 505 486 459 424 389 354 14,250 14,500 130 112 93 75 48 13 0 0 26,250 26,500 550 532 513 495 468 433 398 363 14,500 14,750 139 121 102 84 57 22 0 0 26,500 26,750 559 541 522 504 477 442 407 372 14,750 15,000 148 129 111 92 66 31 0 0 26,750 27,000 568 549 531 512 486 451 416 381 15,000 15,250 157 138 120 101 74 39 4 0 27,000 27,250 577 558 540 521 494 459 424 389 15,250 15,500 165 147 128 110 83 48 13 0 27,250 27,500 585 567 548 530 503 468 433 398 15,500 15,750 174 156 137 119 92 57 22 0 27,500 27,750 594 576 557 539 512 477 442 407 15,750 16,000 183 164 146 127 101 66 31 0 27,750 28,000 603 584 566 547 521 486 451 416 16,000 16,250 192 173 155 136 109 74 39 4 28,000 28,250 612 593 575 556 529 494 459 424 16,250 16,500 200 182 163 145 118 83 48 13 28,250 28,500 620 602 583 565 538 503 468 433 16,500 16,750 209 191 172 154 127 92 57 22 28,500 28,750 629 611 592 574 547 512 477 442 16,750 17,000 218 199 181 162 136 101 66 31 28,750 29,000 638 619 601 582 556 521 486 451 17,000 17,250 227 208 190 171 144 109 74 39 29,000 29,250 647 628 610 591 564 529 494 459 17,250 17,500 235 217 198 180 153 118 83 48 29,250 29,500 655 637 618 600 573 538 503 468 17,500 17,750 244 226 207 189 162 127 92 57 29,500 29,750 664 646 627 609 582 547 512 477 17,750 18,000 253 234 216 197 171 136 101 66 29,750 30,000 673 654 636 617 591 556 521 486 18,000 18,250 262 243 225 206 179 144 109 74 30,000 30,250 682 663 645 626 599 564 529 494 18,250 18,500 270 252 233 215 188 153 118 83 30,250 30,500 690 672 653 635 608 573 538 503 18,500 18,750 279 261 242 224 197 162 127 92 30,500 30,750 699 681 662 644 617 582 547 512 18,750 19,000 288 269 251 232 206 171 136 101 30,750 31,000 708 689 671 652 626 591 556 521 19,000 19,250 297 278 260 241 214 179 144 109 31,000 31,250 717 698 680 661 634 599 564 529 19,250 19,500 305 287 268 250 223 188 153 118 31,250 31,500 725 707 688 670 643 608 573 538 19,500 19,750 314 296 277 259 232 197 162 127 31,500 31,750 734 716 697 679 652 617 582 547 19,750 20,000 323 304 286 267 241 206 171 136 31,750 32,000 743 724 706 687 661 626 591 556 20,000 20,250 332 313 295 276 249 214 179 144 32,000 32,250 752 733 715 696 669 634 599 564 20,250 20,500 340 322 303 285 258 223 188 153 32,250 32,500 760 742 723 705 678 643 608 573 20,500 20,750 349 331 312 294 267 232 197 162 32,500 32,750 769 751 732 714 687 652 617 582

24 2024 LOUISIANA TAX TABLE- Head of Household (Filing Status Box 4) To determine your Louisiana tax, locate the amount of your tax table income (Line 9 of Form IT-540) in the first two columns. Read across to the column with the same number as the total number of exemptions you claimed on Line 6F. The amount shown in that column is your Louisiana tax liability. If your total number of exemptions exceeds eight, reduce your tax table income by $1,000 for each exemption over eight. Locate this reduced amount in the first two columns and read across to the column numbered eight. The $9,000 combined personal exemption-standard deduction and $1,000 for each exemption over one have been used in determining the tax shown in this table. If your Louisiana tax table income (Line 9 of Form IT-540) and the total exemptions claimed on Line 6F is: If your Louisiana tax table income (Line 9 of Form IT-540) and the total exemptions claimed on Line 6F is: 1 2 3 4 5 6 7 8 1 2 3 4 5 6 7 8 is at least but less than Your Louisiana tax is: is at least but less than Your Louisiana tax is: 32,750 33,000 778 759 741 722 696 661 626 591 44,750 45,000 1,198 1,179 1,161 1,142 1,116 1,081 1,046 1,011 33,000 33,250 787 768 750 731 704 669 634 599 45,000 45,250 1,207 1,188 1,170 1,151 1,124 1,089 1,054 1,019 33,250 33,500 795 777 758 740 713 678 643 608 45,250 45,500 1,215 1,197 1,178 1,160 1,133 1,098 1,063 1,028 33,500 33,750 804 786 767 749 722 687 652 617 45,500 45,750 1,224 1,206 1,187 1,169 1,142 1,107 1,072 1,037 33,750 34,000 813 794 776 757 731 696 661 626 45,750 46,000 1,233 1,214 1,196 1,177 1,151 1,116 1,081 1,046 34,000 34,250 822 803 785 766 739 704 669 634 46,000 46,250 1,242 1,223 1,205 1,186 1,159 1,124 1,089 1,054 34,250 34,500 830 812 793 775 748 713 678 643 46,250 46,500 1,250 1,232 1,213 1,195 1,168 1,133 1,098 1,063 34,500 34,750 839 821 802 784 757 722 687 652 46,500 46,750 1,259 1,241 1,222 1,204 1,177 1,142 1,107 1,072 34,750 35,000 848 829 811 792 766 731 696 661 46,750 47,000 1,268 1,249 1,231 1,212 1,186 1,151 1,116 1,081 35,000 35,250 857 838 820 801 774 739 704 669 47,000 47,250 1,277 1,258 1,240 1,221 1,194 1,159 1,124 1,089 35,250 35,500 865 847 828 810 783 748 713 678 47,250 47,500 1,285 1,267 1,248 1,230 1,203 1,168 1,133 1,098 35,500 35,750 874 856 837 819 792 757 722 687 47,500 47,750 1,294 1,276 1,257 1,239 1,212 1,177 1,142 1,107 35,750 36,000 883 864 846 827 801 766 731 696 47,750 48,000 1,303 1,284 1,266 1,247 1,221 1,186 1,151 1,116 36,000 36,250 892 873 855 836 809 774 739 704 48,000 48,250 1,312 1,293 1,275 1,256 1,229 1,194 1,159 1,124 36,250 36,500 900 882 863 845 818 783 748 713 48,250 48,500 1,320 1,302 1,283 1,265 1,238 1,203 1,168 1,133 36,500 36,750 909 891 872 854 827 792 757 722 48,500 48,750 1,329 1,311 1,292 1,274 1,247 1,212 1,177 1,142 36,750 37,000 918 899 881 862 836 801 766 731 48,750 49,000 1,338 1,319 1,301 1,282 1,256 1,221 1,186 1,151 37,000 37,250 927 908 890 871 844 809 774 739 49,000 49,250 1,347 1,328 1,310 1,291 1,264 1,229 1,194 1,159 37,250 37,500 935 917 898 880 853 818 783 748 49,250 49,500 1,355 1,337 1,318 1,300 1,273 1,238 1,203 1,168 37,500 37,750 944 926 907 889 862 827 792 757 49,500 49,750 1,364 1,346 1,327 1,309 1,282 1,247 1,212 1,177 37,750 38,000 953 934 916 897 871 836 801 766 49,750 50,000 1,373 1,354 1,336 1,317 1,291 1,256 1,221 1,186 38,000 38,250 962 943 925 906 879 844 809 774 50,000 50,250 1,383 1,364 1,346 1,327 1,300 1,265 1,230 1,195 38,250 38,500 970 952 933 915 888 853 818 783 50,250 50,500 1,393 1,375 1,356 1,338 1,311 1,276 1,241 1,206 38,500 38,750 979 961 942 924 897 862 827 792 50,500 50,750 1,404 1,385 1,367 1,348 1,322 1,287 1,252 1,217 38,750 39,000 988 969 951 932 906 871 836 801 50,750 51,000 1,414 1,396 1,377 1,359 1,332 1,297 1,262 1,227 39,000 39,250 997 978 960 941 914 879 844 809 Plus 4.25% of Tax Table Income in Excess of $51,000 39,250 39,500 1,005 987 968 950 923 888 853 818 39,500 39,750 1,014 996 977 959 932 897 862 827 39,750 40,000 1,023 1,004 986 967 941 906 871 836 40,000 40,250 1,032 1,013 995 976 949 914 879 844 40,250 40,500 1,040 1,022 1,003 985 958 923 888 853 40,500 40,750 1,049 1,031 1,012 994 967 932 897 862 40,750 41,000 1,058 1,039 1,021 1,002 976 941 906 871 41,000 41,250 1,067 1,048 1,030 1,011 984 949 914 879 41,250 41,500 1,075 1,057 1,038 1,020 993 958 923 888 41,500 41,750 1,084 1,066 1,047 1,029 1,002 967 932 897 41,750 42,000 1,093 1,074 1,056 1,037 1,011 976 941 906 42,000 42,250 1,102 1,083 1,065 1,046 1,019 984 949 914 42,250 42,500 1,110 1,092 1,073 1,055 1,028 993 958 923 42,500 42,750 1,119 1,101 1,082 1,064 1,037 1,002 967 932 42,750 43,000 1,128 1,109 1,091 1,072 1,046 1,011 976 941 43,000 43,250 1,137 1,118 1,100 1,081 1,054 1,019 984 949 43,250 43,500 1,145 1,127 1,108 1,090 1,063 1,028 993 958 43,500 43,750 1,154 1,136 1,117 1,099 1,072 1,037 1,002 967 43,750 44,000 1,163 1,144 1,126 1,107 1,081 1,046 1,011 976 44,000 44,250 1,172 1,153 1,135 1,116 1,089 1,054 1,019 984 44,250 44,500 1,180 1,162 1,143 1,125 1,098 1,063 1,028 993 44,500 44,750 1,189 1,171 1,152 1,134 1,107 1,072 1,037 1,002

Nonrefundable Child Care Credits 1 FEDERAL CHILD CARE CREDIT – Enter the amount from your Federal Form 1040 or 1040-SR, Schedule 3, Line 2. This amount will be used to compute your 2024 Louisiana Nonrefundable Child Care Credit. 1 2 2024 LOUISIANA NONREFUNDABLE CHILD CARE CREDIT – Your Federal Adjusted Gross Income must be GREATER THAN $25,000 in order to claim a credit on this line. See the Nonrefundable Child Care Credit Worksheet. 2 3 AMOUNT OF LOUISIANA NONREFUNDABLE CHILD CARE CREDIT CARRIED FORWARD FROM 2019 THROUGH 2023 – See the Nonrefundable Child Care Credit Worksheet. 3 4 2024 LOUISIANA NONREFUNDABLE SCHOOL READINESS CREDIT – Your Federal Adjusted Gross Income must be GREATER THAN $25,000 in order to claim a credit on this line. See the Nonrefundable School Readiness Credit Worksheet. 4 5 AMOUNT OF LOUISIANA NONREFUNDABLE SCHOOL READINESS CREDIT CARRIED FORWARD FROM 2019 THROUGH 2023 – See the Nonrefundable School Readiness Credit Worksheet. 5 62511 SCHEDULE J – 2024 NONREFUNDABLE PRIORITY 3 CREDITS Additional Nonrefundable Priority 3 Credits Enter credit description and associated code, along with the dollar amount of credit claimed. See instructions.

Credit Description Credit Code Amount of Credit Claimed 6 7 8 9 10 11 6 7 8 9 10 11 ATTACH TO RETURN IF COMPLETED. CONTINUE ON NEXT PAGE. IMPORTANT! Only these codes can be claimed on Lines 6 through 11. Description Code Organ Donation 202 Owner of Accessible and Barrier-Free Home 221 New Jobs Credit 224 Eligible Re-Entrants 228 Apprenticeship (2007) 236 Tax Equalization 305 Manufacturing Establishments 310 Other 399 Description Code Refunds by Utilities 412 Donation to School Tuition Organization 424 QMC Music Job Creation Credit 454 Neighborhood Assistance 457 Research and Development 458 Ports of Louisiana Import Export Cargo 459 LA Import 460 LA Work Opportunity 461 Description Code Youth Jobs 462 Apprenticeship (2022) 463 Donation to Qualified Foster Care Charitable Organization 464 Firearm Safety Devices 465 Inventory Tax Credit Carried Forward and ITEP 500 Ad Valorem Natural Gas Credit Carried Forward 502 Atchafalaya Trace 504 Cane River Heritage 506 Description Code Ports of Louisiana Investor 508 Enterprise Zone 510 Recycling Credit 550 Other 599 Enter your Social Security Number. File electronically! www.revenue.louisiana.gov/LaTAP 5 Star 4 Star 3 Star 2 Star

62512 SCHEDULE J – 2024 NONREFUNDABLE PRIORITY 3 CREDITS ...CONTINUED ATTACH TO RETURN IF COMPLETED. 12 12A

13 13A 14 14A 15 15A 16 TOTAL NONREFUNDABLE PRIORITY 3 CREDITS – Add Lines 2 through 15. Also, enter this amount on Form IT-540, Line 20. Transferable, Nonrefundable Priority 3 Credits Enter credit description, associated code, along with the dollar amount of credit claimed and the State Certification Number from Form R-6135. See instructions.

Credit Description Credit Code Amount of Credit Claimed 12 13 14 15 16 IMPORTANT! Only these codes can be claimed on Lines 12 through 15. Enter your Social Security Number. Description Code Motion Picture Investment 251 Research and Development 252 Historic Structures 253 Description Code Capital Company 257 LCDFI 258 Motion Picture Infrastructure 261 Description Code Angel Investor 262 Other 299 File electronically! www.revenue.louisiana.gov/LaTAP

Your Name Social Security Number 3 Add the amounts in column H, Line 2. Do not enter more than $3,000 for one qualifying person or $6,000 for two or more persons. Enter this amount here and on Form IT-540, Line 13A. 3 .00 4 Enter your earned income. See the definitions in the instructions. 4 .00 5 If married filing jointly, enter your spouse’s earned income. (If your spouse was a student or was disabled, see IRS Publication 503.) All other filing statuses, enter the amount from Line 4. 5 .00 6 Enter the smallest of Lines 3, 4, or 5. Also, enter this amount on Form IT-540, Line 13B. 6 .00 7 Enter your Federal Adjusted Gross Income from Form IT-540, Line 7, or Schedule E, Line 1, if filed. 7 .00 8 Enter on Line 8 the decimal amount shown below that applies to the amount on Line 7.

If Line 7 is: over but not over decimal amount

$0 $15,000 .35

$15,000 $17,000 .34

$17,000 $19,000 .33

$19,000 $21,000 .32

$21,000 $23,000 .31

$23,000 $25,000 .30 8 X ._________ 9 Multiply Line 6 by the decimal amount on Line 8. 9 .00 10 Multiply Line 9 by 50 percent and enter this amount on Line 11. 10 X .50 11 Enter this amount on Form IT-540, Line 13. 11 .00 2. For each child under age 13, enter their name in column F, their Social Security Number in column G, and the amount of Qualified Expenses you incurred and paid in 2024 in column H. See the definitions in the instructions for information on Qualified Expenses. Your Federal Adjusted Gross Income must be $25,000 or less in order to complete this form. See the Louisiana Child Care Credit instructions. 1. Care Provider Information Schedule – Complete columns A through E for each person or organization that provided care to your child. You may use Federal Form W-10, supplied by your provider, to obtain the information. If your care provider does not provide a Federal Form W-10, complete those parts of the Care Provider Information Schedule for which you have the information. If your child attended a child care facility that participated in the Quality Start program, you must enter the facility license number from Form R-10614, Louisiana School Readiness Tax Credit, in column D. You must follow the same rules of “Due Diligence” as the IRS requires if you do not have all of the care provider information. See IRS 2024 Publication 503 for information on “Due Diligence.” Retain copies of canceled checks, receipts, and other documentation in order to support the amount of qualifying expenses or submit this documentation with the return for faster processing. If additional lines are required for Lines 1 or 2, attach a schedule. Falsification of any information provided on this form constitutes fraud and can result in criminal penalties. A B C D E Care provider’s name Address (number, street, apartment number, city, state, and ZIP) Identifying number (SSN or EIN) Facility license number Amount paid (See instructions.) .00 .00 .00 .00 .00 F G H Qualifying person’s name

First Last Qualifying person’s Social Security Number Qualified expenses you incurred and paid in 2024 for the person listed in column (F) .00 .00 .00 .00 .00 62513 ATTACH THIS WORKSHEET TO YOUR RETURN IF COMPLETED. 2024 Louisiana Refundable Child Care Credit Worksheet (For use with Form IT-540)

Louisiana Revised Statute 47:6104 provides a School Readiness Credit in addition to the credit for child care expenses as provided under La. R.S. 47:297.4. To qualify for this credit, the taxpayer must have Federal Adjusted Gross Income of $25,000 or less and must have incurred child care expenses for a qualified dependent under age six who attended a child care facility that is participating in the Quality Start Rating program administered by the Louisiana Department of Education. The qualifying child care facility must have provided the taxpayer with Form R-10614, Louisiana School Readiness Tax Credit, which verifies the facility’s name, the facility license number, the LA Revenue Account number, the Quality Star Rating, and the rating award date. A copy of Form R-10614 must be attached to your return. You must enter the facility license number in column D on Line 1 of the 2024 Louisiana Refundable Child Care Credit Worksheet to receive this credit. Retain copies of canceled checks, receipts, and other documentation in order to support the amount of qualifying expenses. Complete this worksheet only if you claimed a Louisiana Refundable Child Care Credit on Form IT-540, Line 13. 1. Enter the amount of 2024 Louisiana Refundable Child Care Credit found on the Louisiana Refundable Child Care Credit Worksheet, Line 11. . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1 . 00 Using the Quality Star Rating of the child care facility that your qualified dependent attended during 2024, shown on Form R-10614, determine the applicable percentage for the School Readiness Credit from the chart shown below: (A) Quality Rating (B) Percentages for Star Rating Five Star 200% (2.0) Four Star 150% (1.5) Three Star 100% (1.0) Two Star 50% (.50) One Star 0% (.00) 2. Enter the number of your qualified dependents under age six who attended a:

Five Star Facility ________ and multiply the number by 2.0 . . . . . . . . . . . (i) __________ . ______

Four Star Facility ________ and multiply the number by 1.5 . . . . . . . . . . . (ii) __________ . ______

Three Star Facility ________ and multiply the number by 1.0 . . . . . . . . . . . (iii) __________ . ______

Two Star Facility ________ and multiply the number by .50 . . . . . . . . . . . (iv) __________ . ______ 3. Add lines (i) through (iv) and enter the result. Be sure to include the decimal. . . . . . . . . . . . . . . . . . . . . . 3 __________ . ______ 4. Multiply Line 1 by the total on Line 3. If the number results in a decimal, round to the nearest dollar

and enter the result here and on Form IT-540, Line 14. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4 ______________ . 00 On Form IT-540, Line 14, enter in the boxes designated for 5, 4, 3, or 2 the number of your qualified dependents as shown on Line 2 above for the associated star rated facility. 2024 Louisiana Earned Income Credit Worksheet Louisiana Revised Statute 47:297.8 allows a refundable credit for resident individuals who claimed and received a Federal Earned Income Credit (EIC). The Federal EIC is available for certain individuals who work, have a valid Social Security Number, and have a qualifying child, or are between ages 25 and 64. These individuals cannot be a qualifying child or dependent of another person. Complete only if you claimed a Federal Earned Income Credit (EIC). 1. Federal Earned Income Credit – Enter the amount from Federal Form 1040 or 1040-SR, Line 27. . . . . . . . . . . . . . . . . . . 1 . 00 2. Multiply Line 1 above by 5 percent, round to the nearest dollar, and enter the result on Line 3. . . . . . . . . . . . . . . . . . . . 2 X .05 3. Enter this amount on Form IT-540, Line 15. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3 . 00 62514 Your Name Social Security Number 2024 Louisiana Refundable School Readiness Credit Worksheet (For use with Form IT-540) ATTACH THIS WORKSHEET TO YOUR RETURN IF COMPLETED.

62515 ATTACH THIS WORKSHEET TO YOUR RETURN IF COMPLETED. 2024 Louisiana Nonrefundable Child Care Credit Worksheet (For use with Form IT-540) 1 Enter Federal Child Care Credit from Federal Form 1040 or 1040-SR, Schedule 3, Line 2. NOTE: Retain copies of canceled checks, receipts, and other documentation in order to support the amount of qualifying expenses. 1 .00 1A Enter the applicable percentage from the chart shown below.

Federal Adjusted Gross Income Percentage

$25,001 – $35,000 30% (.30)

$35,001 – $60,000 10% (.10)

over $60,000 10% (.10) 1A X . _______ 2 Multiply your Federal Child Care Credit shown on Line 1 by the percentage shown on Line 1A and enter the result. If your Federal Adjusted Gross Income is less than or equal to $60,000, this is your available Nonrefundable Child Care Credit for 2024. Proceed to Line 3. 2 .00 2A Important! If your Federal Adjusted Gross Income is greater than $60,000, the amount on Line 2 is limited to the LESSER of $25.00, or 10 percent of the federal credit. If Line 2 is greater than $25.00, enter $25 here. This is your available Nonrefundable Child Care Credit for 2024. 2A .00 3 Enter the amount of Louisiana income tax from Form IT-540, Line 18. 3 .00 4 If Line 3 is equal to zero, your entire Child Care Credit for 2024 (Line 2 or 2A above) will be carried forward to 2025. Also, any available carryforward from 2019 through 2023 will be carried forward to 2025. If Line 3 is equal to zero, enter zero “0” on Form IT-540, Schedule J, Lines 2 and 3. Stop here; you are finished with the worksheet. 4 Use Lines 5 through 8 to determine the amount of Nonrefundable Child Care Credit Carryforward from 2019 through 2023 utilized for 2024. 5 If Line 3 above is greater than zero, enter the amount from Line 3. 5 .00 6 Enter the amount of any Child Care Credit Carryforward from 2019 through 2023. 6 .00 7 Subtract Line 6 from Line 5. 7 .00 8 If Line 7 is less than or equal to zero, the amount of Child Care Credit Carryforward used for 2024 is equal to Line 5 above. Enter the amount from Line 5 above on Form IT-540, Schedule J, Line 3. If Line 7 is less than zero, subtract Line 5 from Line 6 and enter the result here. This amount is your unused Child Care Credit Carryforward from 2019 through 2023 that can be carried forward to 2025. Also, your entire Child Care Credit for 2024 (Line 2 or 2A above) will be carried forward to 2025. Stop here; you are finished with the worksheet. 8 .00 Use Lines 9 through 13 to determine the amount of Child Care Credit Carryforward utilized from 2019 through 2023 plus any amount of your 2024 Child Care Credit. 9 If Line 7 above is greater than zero, enter the amount of carryforward shown on Line 6 above on Form IT-540, Schedule J, Line 3. 9 10 If Line 7 above is greater than zero, enter the amount from Line 7. 10 .00 11 Enter the amount of your 2024 Child Care Credit (Line 2 or Line 2A above). 11 .00 12 Subtract Line 11 from Line 10. 12 .00 13 If Line 12 is greater than or equal to zero, your entire Child Care Credit for 2024 (Line 2 or 2A above) has been utilized. Enter the amount from Line 11 above on Form IT-540, Schedule J, Line 2. Stop here; you are finished with the worksheet. 13 Use Line 14 to determine what amount of your 2024 Child Care Credit you can claim. 14 If Line 12 above is less than zero, the amount on Line 10 above is the amount of your 2024 Child Care Credit. Enter the amount from Line 10 above on Form IT-540, Schedule J, Line 2. 14 Use Line 15 to determine the amount of your 2024 Child Care Credit to be carried forward to 2025. 15 If Line 12 above is less than zero, subtract Line 10 from Line 11 to compute your Child Care Credit Carryforward to 2025. Enter the result here and keep this amount for your records. 15 .00 ATTACH THIS WORKSHEET TO YOUR RETURN IF COMPLETED. Your Name Social Security Number

ATTACH THIS WORKSHEET TO YOUR RETURN IF COMPLETED. 62516 2024 Louisiana Nonrefundable School Readiness Credit Worksheet (For use with Form IT-540) See instructions on page 14. 1 Enter the amount of 2024 Louisiana Nonrefundable Child Care Credit found on the Louisiana Nonrefundable Child Care Credit Worksheet on either Line 2 or Line 2A. 1 .00 2 Using the star rating of the child care facility that your qualified dependent attended during 2024, shown on Form R-10614, enter the number of your qualified dependents under age six who attended a:

Five Star Facility ________ and multiply the number by 2.0 . . . . . . . . . . . (i) __________ . ______

Four Star Facility ________ and multiply the number by 1.5 . . . . . . . . . . . (ii) __________ . ______

Three Star Facility ________ and multiply the number by 1.0 . . . . . . . . . . . (iii) __________ . ______

Two Star Facility ________ and multiply the number by .50 . . . . . . . . . . . (iv) __________ . ______ On Form IT-540, Schedule J, Line 4, enter in the boxes designated for 5, 4, 3, or 2 the number of your qualified dependents as shown above for the associ­ated star rated facility. 3 Add lines (i) through (iv) and enter the result. Be sure to include the decimal. 3 X ________________._____ 4 Multiply Line 1 by the total on Line 3. If the number results in a decimal, round to the nearest dollar and enter the result here. This is your available Nonrefundable School Readiness Credit for 2024. 4 .00 5 Enter the amount from Form IT-540, Line 18. 5 .00 6 Add the amounts of Nonrefundable credits from Form IT-540, Schedule J, Lines 2 and 3. 6 .00 7 Subtract Line 6 from Line 5. 7 .00 8 If Line 7 is less than or equal to zero, your entire School Readiness Credit for 2024 (Line 4) will be carried forward to 2025. Also, any available carryforward from 2019 through 2023 will be carried forward to 2025. If Line 7 above is less than or equal to zero, enter zero “0” on Form IT-540, Schedule J, Lines 4 and 5. Stop here; you are finished with the worksheet. Use Lines 9 through 12 to determine the amount of Nonrefundable School Readiness Credit Carryforward from 2019 through 2023 utilized for 2024. 9 If Line 7 above is greater than zero, enter the amount from Line 7. 9 .00 10 Enter the amount of any School Readiness Credit Carryforward from 2019 through 2023. 10 .00 11 Subtract Line 10 from Line 9. 11 .00 12 If Line 11 is less than or equal to zero, the amount of School Readiness Credit Carryforward used for 2024 is equal to Line 9. Enter the amount from Line 9 on Form IT-540, Schedule J, Line 5. If Line 11 is less than zero, subtract Line 9 from Line 10 and enter the result here. This amount is your unused School Readiness Credit Carryforward from 2019 through 2023 that can be carried forward to 2025. Also, your entire School Readiness Credit for 2024 (Line 4) will be carried forward to 2025. Stop here; you are finished with the worksheet. 12 .00 Use Lines 13 through 17 to determine the amount of School Readiness Credit Carryforward utilized from 2019 through 2023 plus any amount of your 2024 School Readiness Credit. 13 If Line 11 above is greater than zero, enter the amount of carryforward shown on Line 10 above on Form IT-540, Schedule J, Line 5. 14 If Line 11 is greater than zero, enter the amount from Line 11. 14 .00 15 Enter the amount of your 2024 School Readiness Credit (Line 4). 15 .00 16 Subtract Line 15 from Line 14. 16 .00 17 If Line 16 is greater than or equal to zero, your entire School Readiness Credit for 2024 (Line 4) has been utilized. Enter the amount from Line 15 on Form IT-540, Schedule J, Line 4. Stop here; you are finished with the worksheet. Use Line 18 to determine what amount of your 2024 School Readiness Credit you can claim. 18 If Line 16 is less than zero, the amount on Line 14 is the amount of your 2024 School Readiness Credit. Enter the amount from Line 14 above on Form IT-540, Schedule J, Line 4. Use Line 19 to determine the amount of your 2024 School Readiness Credit to be carried forward to 2025. 19 If Line 16 is less than zero, subtract Line 14 from Line 15 to compute your School Readiness Credit Carryforward to 2025. Enter the result here and keep this amount for your records. 19 .00 Your Name Social Security Number

Your legal first name Init. Last name Suffix If joint return, spouse’s name Init. Last name Suffix Present home address (number and street including rural route) Unit Type Number City, Town, or APO State ZIP Foreign Nation, if not United States (Do not abbreviate.) IMPORTANT! Your SSN Spouse’s SSN Area code and daytime telephone number 2024 LOUISIANA RESIDENT IT-540 (Page 1 of 4) 62501 You must enter your SSN below in the same order as shown on your federal return. FILING STATUS: Enter the appropriate number in the filing status box. It must agree with your federal return. Enter a “1” in box if single. Enter a “2” in box if married filing jointly. Enter a “3” in box if married filing separately. Enter a “4” in box if head of household. If the qualifying person is not your dependent, enter name here. Enter a “5” in box if qualifying surviving spouse. If the qualifying person is not your dependent, enter name here. 6 EXEMPTIONS: 6A Yourself 65 or older Blind Qualifying Surviving Spouse 6B Spouse 65 or older Blind Total of 6A & 6B 6C DEPENDENTS – Enter dependent information below. If you have more than six dependents, attach a statement to your return with the

required information. Enter the number of dependents claimed on Federal Form 1040 or 1040-SR in the boxes here. 6C First Name Last Name Social Security Number Relationship to You Birth Date (mm/dd/yyyy) X M M D D Y Y Y Y Your Date of Birth M M D D Y Y Y Y Decedent’s Date of Death M M D D Y Y Y Y Spouse’s Date of Birth M M D D Y Y Y Y Spouse’s Date of Death IMPORTANT! All four (4) pages of this return MUST be mailed in together along with your W-2s and completed schedules. Please paperclip. Do not staple. FOR OFFICE USE ONLY Field Flag Decedent Filing Name Change Address Change Amended Return NOL Carryback Spouse Decedent Mark Box: 6D EXEMPTIONS – Total of 6A, 6B, and 6C 6D 6E DEPENDENTS FOR CERTAIN ADOPTIONS DEDUCTION – Enter the number of dependents included on Line 6C for whom you are claiming the Deduction for Certain Adoptions. Enter name here. _________________________________ 6E 6F TOTAL EXEMPTIONS – Subtract Line 6E from Line 6D. 6F

Enter the first 4 letters of your last name in these boxes. CONTINUE ON NEXT PAGE. Enter your Social Security Number. 62502 7 FEDERAL ADJUSTED GROSS INCOME – If your Federal Adjusted Gross Income is less than zero, enter “0.” From Louisiana Schedule E, attached 7 If you did not itemize your deductions on your federal return, leave Lines 8A through 8D blank and go to Line 9. 8A FEDERAL ITEMIZED DEDUCTIONS 8A 8B FEDERAL ITEMIZED DEDUCTION FOR MEDICAL AND DENTAL EXPENSES 8B 8C FEDERAL STANDARD DEDUCTION 8C 8D EXCESS FEDERAL ITEMIZED DEDUCTIONS – Subtract Line 8C from Line 8B. 8D 9 YOUR LOUISIANA TAX TABLE INCOME – Subtract Line 8D from Line 7. If less than zero, enter “0.” Use this figure to find your tax in the tax tables. 9 10 YOUR LOUISIANA INCOME TAX – Enter the amount from the tax table that corresponds with your filing status. 10 11 NONREFUNDABLE PRIORITY 1 CREDITS – From Schedule C, Line 6 11 12 TAX LIABILITY AFTER NONREFUNDABLE PRIORITY 1 CREDITS – Subtract Line 11 from Line 10. If the result is less than zero or you are not required to file a federal return, enter zero “0.” 12 If you are not required to file a federal return, indicate wages here. Mark this box and enter zero “0” on Line 12. 2024 Form IT-540 (Page 2 of 4) 13 2024 LOUISIANA REFUNDABLE CHILD CARE CREDIT – Your Federal Adjusted Gross Income must be EQUAL TO OR LESS THAN $25,000 to claim the credit on this line. See the instructions and the Refundable Child Care Credit Worksheet. 13 13A Enter the qualified expense amount from the Refundable Child Care Credit Worksheet, Line 3. 13A 13B Enter the amount from the Refundable Child Care Credit Worksheet, Line 6. 13B 14 2024 LOUISIANA REFUNDABLE SCHOOL READINESS CREDIT – Your Federal Adjusted Gross Income must be EQUAL TO OR LESS THAN $25,000 to claim the credit on this line. See the Refundable School Readiness Credit Worksheet. 14 15 EARNED INCOME CREDIT – See Louisiana Earned Income Credit (LA EIC) Worksheet, Line 3. 15 16 OTHER REFUNDABLE PRIORITY 2 CREDITS – From Schedule F, Line 9 16 17 TOTAL REFUNDABLE PRIORITY 2 CREDITS – Add Lines 13 and 14 through 16. Do not include amounts on Lines 13A and 13B. 17 18 TAX LIABILITY AFTER REFUNDABLE PRIORITY 2 CREDITS 18 19 OVERPAYMENT AFTER REFUNDABLE PRIORITY 2 CREDITS 19 20 NONREFUNDABLE PRIORITY 3 CREDITS – From Schedule J, Line 16 20 21 ADJUSTED LOUISIANA INCOME TAX – Subtract Line 20 from Line 18. 21 5 Star 4 Star 3 Star 2 Star

REFUND DUE 35 SUBTOTAL – Subtract Line 34 from Line 33. This amount of overpayment is available for credit or refund. 35 36 AMOUNT OF LINE 35 TO BE CREDITED TO 2025 INCOME TAX CREDIT 36 AMOUNT TO BE REFUNDED – Subtract Line 36 from Line 35. If mailing to LDR, use Address 2 on the next page. 37 Enter a “2” in box if you want to receive your refund by paper check. Enter a “3” in box if you want to receive your refund by direct deposit. Complete information below. If information is unreadable, you are filing for the first time, or if you do not make a refund selection, you will receive your refund by paper check. REFUND 37 DIRECT DEPOSIT INFORMATION COMPLETE AND SIGN RETURN ON NEXT PAGE. Enter the first 4 letters of your last name in these boxes. Enter your Social Security Number. 62503 30 TOTAL REFUNDABLE TAX CREDITS AND PAYMENTS – Add Lines 24 through 29. 30 31 OVERPAYMENT – If Line 30 is greater than Line 23, subtract Line 23 from Line 30. Your overpayment may be reduced by the Underpayment of Estimated Tax Penalty. Otherwise, go to Line 38. 31 32 UNDERPAYMENT PENALTY – See the instructions for Underpayment Penalty and Form R-210R. If you are a farmer, check the box. 32 33 ADJUSTED OVERPAYMENT – If Line 31 is greater than Line 32, subtract Line 32 from Line 31, and enter on Line 33. If Line 32 is greater than Line 31, subtract Line 31 from Line 32, and enter the balance on Line 38. 33 34 TOTAL DONATIONS – From Schedule D, Line 20 34 PAYMENTS 26 AMOUNT OF LOUISIANA TAX WITHHELD FOR 2024 – Attach Forms W-2 and 1099. 26 27 AMOUNT OF CREDIT CARRIED FORWARD FROM 2023 27 28 AMOUNT OF ESTIMATED PAYMENTS MADE FOR 2024 28 29 AMOUNT OF EXTENSION PAYMENT 29 24 OVERPAYMENT OF REFUNDABLE PRIORITY 2 CREDITS – Enter the amount from Line 19. 24 25 REFUNDABLE PRIORITY 4 CREDITS – From Schedule I, Line 6 25 Routing Number Account Number Type: Checking Savings Yes No Will this refund be forwarded to a financial institution located outside the United States? 22A CONSUMER USE TAX – You must mark one of these boxes.

22A 22B ELECTRIC AND HYBRID VEHICLE ROAD USAGE FEE 22B 23 TOTAL INCOME TAX, CONSUMER USE TAX, AND ELECTRIC AND HYBRID VEHICLE ROAD USAGE FEE – Add Lines 21, 22A, and 22B. 23 No use tax due Amount from the Consumer Use Tax Worksheet No usage fee due Amount from Form R-19000A 2024 Form IT-540 (Page 3 of 4)

Individual Income Tax Return Calendar Year Return Due 5/15/2025 Enter the first 4 letters of your last name in these boxes. PTIN, FEIN, or LDR Account Number of Paid Preparer DO NOT SEND CASH. AMOUNTS DUE LOUISIANA 38 AMOUNT YOU OWE – If Line 23 is greater than Line 30, subtract Line 30 from Line 23. 39 ADDITIONAL DONATION TO THE MILITARY FAMILY ASSISTANCE FUND 40 ADDITIONAL DONATION TO THE COASTAL PROTECTION AND RESTORATION FUND 41 ADDITIONAL DONATION TO LOUISIANA FOOD BANK ASSOCIATION 42 INTEREST – From the Interest Calculation Worksheet, Line 5 43 DELINQUENT FILING PENALTY – From the Delinquent Filing Penalty Calculation Worksheet, Line 3 44 DELINQUENT PAYMENT PENALTY – From Delinquent Payment Penalty Calculation Worksheet, Line 7 45 UNDERPAYMENT PENALTY – See the instructions for Underpayment Penalty and Form R-210R. If you are a farmer, check the box. 46 BALANCE DUE LOUISIANA – Add Lines 38 through 45. If mailing to LDR, use address 1 below. For electronic payment options, see instructions. PAY THIS AMOUNT. 62504 38 39 40 41 42 43 44 45 46 IMPORTANT! All four (4) pages of this return MUST be mailed in together along with your W-2s and completed schedules. Please paperclip. Do not staple. 1

Mail Balance Due Return with Payment TO: Department of Revenue

P. O. Box 3550

Baton Rouge, LA 70821-3550 2 Mail All Other Individual Income Tax Returns TO: Department of Revenue

P. O. Box 3440

Baton Rouge, LA 70821-3440 { A d d r e s s } Under penalties of perjury, I declare that I have examined this return and accompanying schedules and statements, and to the best of my knowledge and belief, they are true, correct, and complete. Declaration of preparer (other than taxpayer) is based on all information of which preparer has any knowledge. If I made a contribution to a START Savings Program, I consent that my Social Security Number may be given to the Louisiana Office of Student Financial Assistance to properly identify the START Savings Program account holder. If married filing jointly, both Social Security Numbers may be submitted. I understand that by submitting this form I authorize the disbursement of individual income tax refunds through the method as described on Line 37. Your Signature Date (mm/dd/yyyy) Spouse’s Signature (If filing jointly, both must sign.) Date (mm/dd/yyyy) Email Address PAID PREPARER USE ONLY Print/Type Preparer’s Name Preparer’s Signature Date (mm/dd/yyyy) Check ■ if Self-employed Firm’s Name ➤ Firm’s FEIN ➤ Firm’s Address ➤ Telephone ➤ 2024 Form IT-540 (Page 4 of 4) For Office Use Only. Enter your Social Security Number.

LOUISIANA DEPARTMENT OF REVENUE 617 NORTH THIRD STREET BATON ROUGE LA 70802-5428 (800) 259-5626 www.startsaving.la.gov S T A R T Louisiana’s 529 College Savings Program A great way to save for a child’s college education! File electronically! www.revenue.louisiana.gov/LaTAP. Secure – Filing Confirmation Provided – Direct Deposit – Direct Debit – Credit Card Payment