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School expenses eligible for Louisiana state income tax deductions

January 31, 2012

BATON ROUGE – Education expenses paid during the 2011 tax year may be eligible for Louisiana state income tax deductions. The Louisiana School Tuition and Expense Tax Deductions apply to tuition, school supplies, uniforms and home-schooling expenses.

There are three separate deductions:

• Elementary and Secondary School Tuition (La. R.S. 47:297.10) – Applies to 100 percent of eligible expenses paid during the tax year, limited to $5,000 per dependent child enrolled in a nonpublic elementary or secondary school. Eligible expenses include tuition, fees, uniforms, textbooks and other supplies required by the school.
• Education Expenses for Home-schooled Children (La. R.S. 47:297.11) – Applies to 50 percent of eligible expenses paid during the tax year, limited to $5,000 per dependent. Eligible expenses include amounts paid for the purchase of textbooks and curricula necessary for home-schooling. To qualify for the deduction, you must be approved by the State Board of Elementary and Secondary Education (BESE) for home-schooling.
• Educational Expenses for a Quality Public Education (La. R.S. 47:297.12) – Applies to 50 percent of eligible expenses paid during the tax year, limited to $5,000 per dependent child enrolled in a public elementary or secondary school, including Louisiana Department of Education-approved charter schools. Eligible expenses include uniforms, textbooks and other supplies required by the school.

To claim any of these deductions, you must be able to claim the student as a dependent on your Louisiana Individual Income Tax Return. You must also be able to provide documentation of expenses paid.

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