2019 ProSeries/Louisiana Readme

Release 2019.430

Contents

Items addressed in this release

Items addressed previous releases

What's new for ProSeries/Louisiana

Forms

Electronic filing

Additional Information

Items addressed in this release

Items addressed in previous releases

What's new for ProSeries/Louisiana

The following items are new for tax year 2019:

• Consumer Use Tax: LDR is required to collect 8.45 percent tax on out-of-state purchases.
• Schedule F and F-NR - School Readiness Child Care Directors and Staff: The credit is for eligible child care directors and eligible child care staff based on certain attained qualifications. The amount of the credit is adjusted each year if there is an increase in the Consumer Price Index Urban (CPI-U). The credit amount for 2019 can be found at www.revenue.louisiana.gov/SchoolReadiness.
• Schedule J and J-NR - Child Care Credit Carried Forward From 2014 through 2018: The child care tax credit for taxpayers whose federal adjusted gross income exceeds $25,000 may not be refunded and any unused credit amounts can be used over the next five years. For the 2019 tax year, credits from 2014 through 2018 can be applied on Line 3. Any remaining child care credit from 2013 cannot be applied to the 2019 tax liability.
• Schedule J and J-NR - School Readiness Credit Carried Forward From 2014 through 2018: The school readiness credit for taxpayers whose federal adjusted gross income exceeds $25,000 may not be refunded and any unused credit amounts can be used over the next five years. For the 2019 tax year, credits from 2014 through 2018 can be applied on Line 5. Any remaining credit from 2013 cannot be applied to the 2019 tax liability.
• Schedule J and J-NR - Previously Unemployed – Code 208: This credit was repealed by Act 202 of the 2019 Regular Legislative Session. This code can be utilized for a carryover amount. There is a five (5) year carryover period.
• Schedule J and J-NR - Basic Skills Training – Code 212: This credit was repealed by Act 202 of the 2019 Regular Legislative Session. This code can be utilized for a carryover amount. There is a two (2) year carryover period.
• Schedule J and J-NR - QMC Music Job Creation Credit – Code 223: Taxpayers must apply to the Louisiana Department of Economic Development to receive certification. A copy of the certification of the credit must be attached to the return. The credit is limited to 50 percent of the taxpayer’s tax liability.

Forms

All Louisiana state forms are fileable with this release.

Electronic filing

General information for electronic filing:

You can file returns electronically with this version of ProSeries/Louisiana.

Individual Returns

Revised Statute 47:1520(A)(1)(c)The Louisiana Department of Revenue requires that tax preparers who prepare more than 100 Louisiana individual income tax returns to file 90% of individual income tax returns for all subsequent taxable years using electronic means or software that produces a two dimensional (2D) barcode reflecting information contained in the returns. ProSeries supports both these methods.

R.S. 47:1520(A)(1)(e) mandates electronic filing for any professional athlete, including Form IT-540B-NRA for nonresident athletes and Form IT-540 for resident athletes. R.S 47:1520.1 mandates direct deposit of the state refund for a taxpayer who electronically files their individual income tax returns through the Federal/State E-file Program and elects to direct deposit the federal tax refund. An exception will be made if the taxpayer does not have a personal checking account

For a list of forms that can be e-filed, first open a state return, and then go to What's New This Year in Help Center.

Additional information

Check all returns after printing

The Louisiana Department of Revenue scans computer-generated forms to quickly process the income tax returns it receives. To meet the requirements for producing computer-generated forms, ProSeries is required to limit the width of the tax information printed on forms that are scanned. In certain cases, data you entered may be truncated. After completing a tax return, review the information that prints (for example, mailing address information), make any necessary changes, and reprint the return before mailing it.

About bar codes on printed state returns

Some states use bar codes on computer-printed tax forms. This special formatting allows the state taxing authorities to process returns more quickly and efficiently. On-screen, you'll see only a small representation of the bar code on the lower-left side of the form. This image is static and does not change based on the information in the return. However, when you print the return, the bar code appears as a large rectangular box on the first page of the form. The width of the bar code is constant; the height varies according to the data in the return. In general, the more complex the return, the larger the printed bar code.

Returns that contain special formatting may be processed at a different location than manually prepared returns. Therefore, the filing instructions that print with the state return may contain a mailing address that's different from the mailing address in the package that is sent to taxpayers. Be sure to have your clients mail their returns to the address in the filing instructions that print with the return.

Important: Because the bar code image is a function of the data in the tax return, it's important that you reprint the page with the bar code if changes are made to any part of the return. Also, do not print blank copies of the main form and prepare them manually. The Louisiana taxing authority may attempt to scan the form and reject it.

End of ReadMe file for ProSeries/Louisiana