2013 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. These deductions may only be taken for school
expense paid in Louisiana during the time a person was a Louisiana resident. Refer to Revenue Information Bulletin 12-008 and 09-019 on LDR’s
website.
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 qualied educational expenses paid
for the home-schooling per dependent, limited to $5,000. Qualied 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 student 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 qualies 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.
Student Name of Qualifying Dependent Name of School
Deduction as described
in Section I
1 2 3
A
B
C
D
E
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 cancelled 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.
A B C D E F
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,
multiply by:
50% 50% 50% 50% 50% 50%
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 qualied as marked in boxes 1, 2, or 3 in Section II.
Enter the total Elementary and Secondary School Tuition Deduction.
$
Enter the total Educational Expenses for Home-Schooled Children Deduction.
$
Enter the total Educational Expenses for a Quality Public Education Deduction.
$
Enter the total deduction here and on the Nonresident and Part-year Resident (NPR) Worksheet, Line 29.
$
6476
ATTACH TO RETURN IF COMPLETED.
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