The IT-540-2D Louisiana form is a crucial document for residents filing their individual income tax returns in Louisiana. This form helps taxpayers report their income, claim deductions, and determine any tax credits or refunds they may be eligible for. Understanding how to complete this form accurately can make a significant difference in your tax situation, so let's dive into the essentials.
Ready to tackle your taxes? Click the button below to fill out the IT-540-2D form!
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Filling out the IT-540 2D Louisiana form requires careful attention to detail. This form is used by Louisiana residents to report their state income tax. Before you start, gather all necessary documents, including your federal tax return, W-2s, and any relevant financial information. Once you have everything ready, follow these steps to complete the form accurately.
After completing these steps, double-check your entries for accuracy. Ensure that all necessary attachments, such as W-2 forms, are included. Once everything is in order, mail your completed form to the appropriate address as indicated in the instructions. This will ensure that your tax return is processed smoothly.
LOUISIANA FILE ONLINE
Fast. Easy. Absolutely Free.
revenue.louisiana.gov/fileonline
Are you due a refund? If you file this paper return, it will take up to 14 weeks to get your refund check. With Louisiana File Online and direct deposit, you can receive your refund within 45 days.
Mark Box:
Name
Change
Decedent Filing
Spouse Decedent
Address Change
Amended Return
NOL Carryback
IT-540-WEB (Page 1 of 4)
IMPORTANT!
2022 LOUISIANA RESIDENT
You must enter your SSN below in the same
order as shown on your federal return.
Your legal first name
Init.
Last name
Suffix
Your
SSN
If joint return, spouse’s name
Spouse’s
Present home address (number and street including rural route)
Unit Type
Number
City, Town, or APO
State
ZIP
Area code and daytime telephone number
Foreign Nation, if not United States (do not abbreviate)
M
D
Y
Your Date of Birth
Spouse’s Date of Birth
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.
6EXEMPTIONS:
6A
X
Yourself
6B
Spouse
65or older
Blind
Qualifying Widow(er)
Total of 6A & 6B
Enter a “5” in box if qualifying widow(er).
6C DEPENDENTS – Enter dependent information below. If you have more than 6 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)
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.
6D
EXEMPTIONS – Total of 6A, 6B, and 6C
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. _________________________________
6F
TOTAL EXEMPTIONS – Subtract Line 6E from Line 6D.
FOR OFFICE USE ONLY
Field
Flag
WEB 62330
2022 Form IT-540-WEB (Page 2 of 4)
Enter your Social Security Number.
If you are not required to file a federal
Mark this box and enter zero “0” on Line 12.
return, indicate wages here.
7
FEDERAL ADJUSTED GROSS INCOME – If your Federal Adjusted
From Louisiana
Schedule E,
Gross Income is less than zero, enter “0.”
attached
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
8B
FEDERAL ITEMIZED DEDUCTION FOR MEDICAL AND DENTAL EXPENSES
8C
FEDERAL STANDARD DEDUCTION
8D
EXCESS FEDERAL ITEMIZED DEDUCTIONS – Subtract Line 8C from Line 8B.
9YOUR 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.
10YOUR LOUISIANA INCOME TAX – Enter the amount from the tax table that corresponds with your filing status.
11NONREFUNDABLE PRIORITY 1 CREDITS – From Schedule C, Line 6
12TAX 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.”
9
10
11
12
2022 LOUISIANA REFUNDABLE CHILD CARE CREDIT – Your Federal Adjusted Gross Income
13
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.
13A
Enter the qualified expense amount from the
Refundable
Child Care Credit
Worksheet, Line 3.
13B
Enter the amount from the Refundable Child Care Credit Worksheet, Line 6.
2022 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
14
Refundable School Readiness Credit Worksheet.
5
4
3
2
15
EARNED INCOME CREDIT – See Louisiana Earned Income Credit (LA EIC) Worksheet, Line 3.
16
OTHER REFUNDABLE PRIORITY 2 CREDITS – From Schedule F, Line 9
17
TOTAL REFUNDABLE PRIORITY 2 CREDITS – Add Lines 13, and 14 through 16. Do not include
amounts on Lines 13A and 13B.
18TAX LIABILITY AFTER REFUNDABLE PRIORITY 2 CREDITS
19OVERPAYMENT AFTER REFUNDABLE PRIORITY 2 CREDITS
20NONREFUNDABLE PRIORITY 3 CREDITS – From Schedule J, Line 16
Enter the first 4 letters of your last name in these boxes.
18
19
20
CONTINUE ON NEXT PAGE.
WEB 62331
2022 Form IT-540-WEB (Page 3 of 4)
21
ADJUSTED LOUISIANA INCOME TAX – Subtract Line 20 from Line 18.
No use tax due.
22
CONSUMER USE TAX - You must mark one of these boxes.
Amount from the Consumer
Use Tax Worksheet.
23TOTAL INCOME TAX AND CONSUMER USE TAX – Add Lines 21 and 22.
24OVERPAYMENT OF REFUNDABLE PRIORITY 2 CREDITS – Enter the amount from Line 19.
25REFUNDABLE PRIORITY 4 CREDITS – From Schedule I, Line 6
23
24
25
26 AMOUNT OF LOUISIANA TAX WITHHELD FOR 2022 – Attach Forms W-2 and 1099.
26
PAYMENTS
27
AMOUNT OF CREDIT CARRIED FORWARD FROM 2021
28
AMOUNT OF ESTIMATED PAYMENTS MADE FOR 2022
29
AMOUNT OF EXTENSION PAYMENT
30 TOTAL REFUNDABLE TAX CREDITS AND PAYMENTS – Add Lines 24 through 29.
31OVERPAYMENT – 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.
32UNDERPAYMENT PENALTY – See the instructions for Underpayment Penalty and Form R-210R. If you are a farmer, check the box.
33ADJUSTED 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.
34TOTAL DONATIONS – From Schedule D, Line 22
30
31
32
33
34
REFUND DUE
35
SUBTOTAL – Subtract Line 34 from Line 33. This amount of overpayment is available for credit or refund.
36
AMOUNT OF LINE 35 TO BE CREDITED TO 2023 INCOME TAX
CREDIT
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.
37
Enter a “3” in box if you want to receive your refund by direct deposit. Complete
REFUND
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.
DIRECT DEPOSIT INFORMATION
Type:
Checking
Savings
Will this refund be forwarded to a financial
Yes
No
institution located outside the United States?
Routing
Account
COMPLETE AND SIGN RETURN ON NEXT PAGE.
WEB 62332
2022 Form IT-540-WEB (Page 4 of 4)
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
LOUISIANA
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.
DUE
43
DELINQUENT FILING PENALTY – From the Delinquent Filing Penalty Calculation Worksheet, Line 3.
AMOUNTS
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.
BALANCE DUE LOUISIANA – Add Lines 38 through 45.
PAY THIS AMOUNT.
46
If mailing to LDR, use address 1 below. For electronic payment
options, see instructions.
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.
DO NOT SEND CASH.
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.)
PAID
PREPARER USE ONLY
Print/Type Preparer’s Name
Preparer’s Signature
Check if Self-employed
Firm’s Name ➤
Firm’s FEIN ➤
Firm’s Address ➤
Telephone ➤
{ A d d r e s s }
Individual Income Tax Return
Calendar year return due 5/15/2023
1
Mail Balance Due Return with Payment
TO: Department of Revenue
P. O. Box 3550
Baton Rouge, LA 70821-3550
Mail All Other Individual Income Tax Returns
P. O. Box 3440
Baton Rouge, LA 70821-3440
PTIN, FEIN, or LDR Account Number
of Paid Preparer
WEB
For Office
Use Only.
62333
ATTACH TO RETURN IF COMPLETED.
SCHEDULE C – 2022 NONREFUNDABLE PRIORITY 1 CREDITS
1CREDIT FOR TAX LIABILITIES PAID TO OTHER STATES – A copy of the return filed with the other states and Form R-10606 must be submitted with this schedule.
1A
Enter the total of Net Tax Liability Paid to Other States from Form R-10606.
1B
Enter the Credit for Taxes Paid to Other States from Form R-10606.
Additional Nonrefundable Priority 1 Credits
Enter credit description and associated code, along with the dollar amount of credit claimed. See the instructions.
Credit Description
Credit Code
Amount of Credit Claimed
6TOTAL NONREFUNDABLE PRIORITY 1 CREDITS – Add Lines 1B, and 2 through 5. Also, enter this amount on Form IT-540, Line 11.
6
Description
Code
Premium Tax
100
Bone Marrow
120
Qualified Playgrounds
150
Debt Issuance
155
Other
199
File
electronically!
www.revenue.louisiana.gov/fileonline
WEB 62334
SCHEDULE D – 2022 DONATION SCHEDULE
Individuals who file an individual income tax return and have overpaid their tax may choose to donate all or part of their overpayment shown on Line 33 of Form IT-540 to the organizations or funds listed below. Enter on Lines 2 through 21, the portion of the overpayment you wish to donate. The total on Line 22 cannot exceed the amount of your overpayment on Line 33 of Form IT-540.
Adjusted Overpayment – From IT-540, Line 33
DONATIONS OF LINE 1
2The Military Family Assistance Fund
3Coastal Protection and Restoration Fund
4The START Program
5Wildlife Habitat and Natural Heritage Trust Fund
6Louisiana Cancer Trust Fund
7Louisiana Pet Overpopulation Advisory Council
8Louisiana Food Bank Association
9Make-A-Wish Foundation of the Texas Gulf Coast and Louisiana
10Louisiana Association of United Ways/LA 2-1-1
11American Red Cross
8
12Louisiana National Guard Honor Guard for Military Funerals
13Louisiana State Troopers Charities, Inc.
14Louisiana Horse Rescue Association
15Louisiana Coalition Against Domestic Violence
16Dreams Come True, Inc.
17Sexual Trauma Awareness and Response (STAR)
Louisiana State University Agricultural
18Center Grant Walker Educational Center (4-H Camp Grant Walker)
19Maddie’s Footprints
20University of New Orleans Foundation
21Southeastern Louisiana University Foundation
TOTAL DONATIONS – Add Lines 2 through 21. This amount cannot be more than Line 1. Also, enter this amount
on Form IT-540, Line 34.
WEB 62335
SCHEDULE E – 2022 ADJUSTMENTS TO INCOME
1FEDERAL ADJUSTED GROSS INCOME – Enter the amount from your Federal Form 1040 or 1040-SR, Line 11. Check box if amount is less than zero.
2A
INTEREST AND DIVIDEND INCOME FROM OTHER STATES AND THEIR POLITICAL
SUBDIVISIONS
2B
RECAPTURE OF START CONTRIBUTIONS
2C
RECAPTURE OF START K12 CONTRIBUTIONS
2D
ADD BACK OF PASS – THROUGH ENTITY LOSS
TOTAL – Add Lines 1, 2A, 2B, 2C, and 2D.
EXEMPT INCOME – Enter on Lines 4A through 4G the amount of exempted income included in Line 1 above. Enter the description and associated code, along with the dollar amount. See the instructions.
Exempt Income Description
4A
E
4B
4C
4D
4E
4F
4G
4H
EXEMPT INCOME – Add Lines 4A through 4G.
LOUISIANA ADJUSTED GROSS INCOME – Subtract Line 4H from Line 3. Also, enter this
5amount on Form IT-540, Line 7. Mark the box on Form IT-540, Line 7, indicating that Schedule E was used.
Amount
Description - See instructions.
Interest and Dividends on U.S. Government Obligations
01E
Louisiana State Employees’ Retirement Benefits
02E
Taxpayer date retired:
Spouse date retired:
Louisiana State Teachers’ Retirement Benefits
03E
Federal Retirement Benefits
04E
Other Retirement Benefits – Provide name or statute: _______________________________________________
05E
Annual Retirement Income Exemption for Taxpayers 65 or over
06E
Provide name of pension or annuity: _______________________________________________________________
Taxable Amount of Social Security
07E
Native American Income
08E
START Savings Program Contribution
09E
Military Pay Exclusion
10E
Road Home
11E
Recreation Volunteer
13E
Volunteer Firefighter
14E
Voluntary Retrofit Residential Structure
16E
Elementary and Secondary School Tuition
17E
Educational Expenses for Home-Schooled Children
18E
Educational Expenses for Quality Public Education
19E
Capital Gain from Sale of Louisiana Business
20E
Employment of Certain Qualified Disabled Individuals
21E
S Bank Shareholder Income Exclusion
22E
Entity Level Taxes Paid to Other States
23E
Pass - Through Entity Exclusion
24E
IRC 280C Expense Adjustment
25E
COVID-19 Relief Benefits
27E
START K12 Savings Program Contributions
28E
Digital Nomads
29E
Certain Adoptions
30E
Other, see instructions.
49E
Identify: ____________________________________________
WEB 62336
2022 Louisiana School Expense Deduction Worksheet
Your Name
Your Social Security Number
I.This worksheet should be used to calculate the three School Expense Deductions listed below. Refer to Revenue Information Bulletins 09-019 and 12-008 on LDR’s website for more information. Expenses paid with amounts deducted as START K12 Savings Program Contributions are not eligible for this deduction.
1.Elementary and Secondary School Tuition – R.S. 47:297.10 provides a deduction for amounts paid during the tax year for tuition and fees required for your dependent child’s enrollment in a nonpublic elementary or secondary school that complies with the criteria set forth in Brumfield v. Dodd and Section 501(c)(3) of the Internal Revenue Code or to any public elementary or secondary laboratory school that is operated by a public college or university. The school can verify that it complies with the criteria. The deduction is equal to the actual amount of tuition and fees paid per dependent, limited to $5,000. The tuition and fees that can be deducted include amounts paid for tuition, fees, uniforms, textbooks and other supplies required by the school.
2.Educational Expenses for Home-Schooled Children – R.S. 47:297.11 provides a deduction for educational expenses paid during the tax year for home-schooling your dependent child. In order to qualify for the deduction, you must be approved by the State Board of Elementary and Secondary Education (BESE) for home-schooling. The deduction is equal to 50 percent of the actual qualified educational expenses paid for the home-schooling per dependent, limited to $5,000. Qualified educational expenses include amounts paid for the purchase of textbooks and curricula necessary for home-schooling.
3.Educational Expenses for a Quality Public Education – R.S. 47:297.12 provides a deduction for the fees or other amounts paid during the tax year for a quality education of a dependent child enrolled in a public elementary or secondary school, including Louisiana Department of Education approved charter schools. The deduction is equal to 50 percent of the amounts paid per dependent, limited to $5,000. The amounts that can be deducted include amounts paid for uniforms, textbooks and other supplies required by the school.
II.On the chart below, list the name of each qualifying dependent and the name of the school the student attends. If the student is home-schooled, enter “home-schooled.” Enter an “X” in the box in column 1 if your dependent qualifies for the Elementary and Secondary School Tuition deduction, column 2 for Educational Expenses for Home-Schooled Children deduction, or column 3 for Quality Public Education deduction. If you have more than six qualifying dependents, attach a statement to your return with the required information.
Deduction as described
Student
Name of Qualifying Dependent
Name of School
above in Section I
A
B
C
F
III.Using the letters that correspond to each qualifying dependent listed in Section II, list the amount paid per student for each qualifying expense. For students attending a qualifying school, the expense must be for an item required by the school. Refer to the information in Section I to determine which expenses qualify for the deduction. Retain copies of canceled checks, receipts and other documentation in order to support the amount of qualifying expenses. If you checked column 1 in Section II, skip the 50% calculation below; however, the deduction is still limited to $5,000.
Qualifying Expense
List the amount paid for each student as listed in Section II.
Tuition and Fees
School Uniforms
Textbooks or Other Instructional Materials
Supplies
Total (add amounts in each column)
If column 2 or 3 in Section II was checked,
50%
multiply by:
Deduction per Student – Enter the result
or $5,000, whichever is less.
IV. Total the Deduction per Student in Section III, based on the deduction for which the students qualified
as marked in
boxes 1,
2, or 3 in Section II.
Enter the Elementary and Secondary School Tuition Deduction here and on IT-540, Schedule E, code 17E.
$
Enter the Educational Expenses for Home-Schooled Children Deduction here and on IT-540, Schedule E, code 18E.
Enter the Educational Expenses for a Quality Public Education Deduction here and on IT-540, Schedule E, code 19E.
WEB 62308
SCHEDULE F – 2022 REFUNDABLE PRIORITY 2 CREDITS
5A
School Readiness Child Care Directors and Staff Credit - Facility License Number
Transferable, Refundable Priority 2 Credits
Enter the State Certification Number from Form R-6135, along with the dollar amount of credit claimed. See the instructions.
6.Musical and Theatrical Production
6A.
7.Musical and Theatrical Production
6 2 F
7A.
8. Musical and Theatrical Production
8A.
9.OTHER REFUNDABLE PRIORITY 2 CREDITS – Add Lines 1 through 8. Also, enter this amount on Form IT-540, Line 16.
Ad Valorem Offshore Vessels
52F
Technology Commercialization
59F
School Readiness Business –
67F
Stillborn Child
76F
Supported Child Care
Telephone Company Property
54F
Historic Residential
60F
School Readiness Fees and Grants to
68F
Funeral and Burial Expense for a
77F
Resource and Referral Agencies
Pregnancy-related Death
Prison Industry Enhancement
55F
School Readiness Child Care
65F
Retention and Modernization
70F
Other Refundable Credit
80F
Provider
Milk Producers
58F
66F
Digital Interactive Media & Software
73F
Directors and Staff
WEB 62337
Understanding the IT-540-2D Louisiana form can be challenging, and several misconceptions can lead to confusion. Here are four common misunderstandings about this tax form:
The IT-540-2D form is a crucial document for residents of Louisiana who are filing their state income tax returns. Along with this form, several other documents and forms may be required to ensure a complete and accurate submission. Below is a list of commonly used forms that often accompany the IT-540-2D.
Filing taxes can be complex, but having the right forms at hand can make the process smoother. Each of these documents plays a vital role in ensuring that taxpayers accurately report their income and claim any applicable credits or deductions. By understanding the purpose of each form, individuals can better prepare their tax returns and comply with Louisiana tax regulations.