Homeschool Tax Deductions and Credits in Louisiana
Yes. A Louisiana family in home study approved by the State Board of Elementary and Secondary Education (BESE) can deduct 50 percent of what it paid for textbooks and curricula, up to $6,000 per child.
How the deduction works
Section 47:297.11 of the Louisiana Revised Statutes allows a deduction from tax table income for home-schooling expenses. Qualified expenses are amounts paid for textbooks and curricula necessary for home-schooling each child. The Louisiana Department of Revenue (LDR) says the taxpayer must be approved by BESE for home-schooling to qualify.
The deduction lowers taxable income; it does not cut the tax bill dollar for dollar. You report it on Schedule E of Form IT-540, the Louisiana resident income tax return.
Kindergarten through grade 12 qualifies. LDR says expenses for a home-schooled prekindergarten child are not allowed, and extracurricular fees, such as athletic fees, do not count.
Education scholarship accounts
The Louisiana Giving All True Opportunity to Rise (LA GATOR) Scholarship Program is Louisiana's education scholarship account. It can pay for curricula, tutoring, and other services, but a student cannot use one alongside either homeschool route.
Who qualifies
BESE approval
Your homeschool must hold BESE approval; the nonpublic school route does not qualify.
Dependent child
You claim the child as a dependent on your federal return for the current tax year or the prior one.
Deduction limits
The deduction cannot exceed your total taxable income, and the $6,000 limit is per child, even when more than one taxpayer claims it.
Applying and paying
First step
Keep receipts for the textbooks and curricula you buy, and claim half of the total on Schedule E when you file.
What can rule you out
Payments from a Louisiana Student Tuition Assistance and Revenue Trust (START) K12 savings account that already received their own deduction for nonpublic school tuition and fees cannot be counted again.
What you still pay
No state funding goes to home study families, so the deduction is the only state offset.
When to apply or file
Claim the deduction on the Louisiana return for the year you paid the expenses.
Teaching that takes the work off you
We teach every subject starting at your child's level, grade the work as it is submitted, and keep the attendance, grades, and transcript, so homeschooling asks less of your time.
$149/month per child after the trial.
Sources (4)
Confirm current tax, scholarship, and ESA rules with the program before you rely on them.