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BATON ROUGE – Tuition, uniforms, supplies and other education expenses paid during the 2012 tax year may be eligible for deductions on the Louisiana individual income tax return. The Louisiana School Tuition and Expense Tax Deductions apply to public, private and parochial education costs, as well as home-schooling.
There are three separate deductions:
• Elementary and Secondary School Tuition – 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 – 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 for home-schooling by the Louisiana Board of Elementary and Secondary Education (BESE).
• Educational Expenses for a Quality Public Education – 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 provide documentation of expenses paid.
The Louisiana state income tax filing deadline is May 15.
Visit www.revenue.louisiana.gov/schooldeduction for more information.
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