Below is a list of income additions you may need to add to your Louisiana return:
Interest/Dividend Income from Other States
Louisiana only exempts interest and dividends from obligations from the State of Louisiana. Interest and dividends from obligations from other states or their political or municipal subdivisions are exempt from federal income tax but taxed by Louisiana.
Recapture of START Contributions
Enter any previously exempted Louisiana Student Tuition Assistance and Revenue Trust (START) contributions that were refunded to you during the tax year by the Louisiana Office of Student Financial Aid.
Add back of donation to student tuition organization
Line 2B-Act 377 of the 2017 Regular Legislative Session prohibits claiming double state benefits for a donation to a school tuition organization. If you claimed the credit for a donation to a school tuition organization on Form IT-540, Schedule J, you must add back certain deductions that were taken at the federal level. Please see the instructions here to see if you qualify for this add back.
Recapture of start K-12 Contributions
Enter any previously exempted Louisiana Student Tuition Assistance and Revenue Trust Grades K-12 (START K12) contributions that were refunded to you during the tax year by the Louisiana Office of Student Financial Aid.
Program Entry
- State Section
- Additions to Income
For more information, please click here.