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Many back-to-school expenses eligible for Louisiana state income tax deductions

July 29, 2011

BATON ROUGE – The Louisiana Department of Revenue reminds shoppers to hold on to their receipts while shopping for uniforms, books, supplies, and other items students will need for the new school year. Many of those purchases are eligible for Louisiana state income tax deductions.

The Louisiana School Tuition & Expense Tax Deductions apply to tuition, school supplies, and home-schooling expenses.

There are three separate deductions:

Income Tax Deduction for Elementary and Secondary School Tuition (La. R.S. 47:297:10)

Allows an income tax deduction for amounts paid during the tax year for tuition and fees required for enrollment in a nonpublic elementary or secondary school. Beginning with the 2011 tax year, the deduction is for the full amount of tuition and fees per dependent, limited to $5,000. The total amount of the deduction may not exceed the taxpayer’s total taxable income.

Income Tax Deduction for Certain Educational Expenses for Home-Schooled Children (La. R.S. 47:297:11)

Allows an income tax deduction for education expenses paid during the tax year by a taxpayer for home-schooling children. The deduction is for 50 percent of the actual qualified education expenses paid per dependent, limited to $5,000. Qualified educational expenses include amounts paid for the purchase of textbooks and curricula necessary for home-schooling. The total amount of the deduction may not exceed the taxpayer’s total taxable income.

Income Tax Deduction for Fees and Other Education Expenses for a Quality Education (La. R.S. 47:297:12)

Allows an income tax deduction for the following fees or other amounts paid during a tax year by a taxpayer for a quality education of a dependent child enrolled in a public elementary or secondary school:

• Purchases of school uniforms required by the school for general day-to-day use.
• Purchases of textbooks, curricula, or other instructional materials required by the school.
• Purchases of school supplies required by the school.

The deduction is for 50 percent of the amount paid by the taxpayer per dependent, limited to $5,000. The total amount of the deduction may not exceed the taxpayer’s total taxable income.

In order to claim any of these deductions, you must be able to claim the student as a dependent on your Louisiana Individual Income Tax Return.

Visit www.revenue.louisiana.gov/schooldeduction for more information.