Louisiana Non-Refundable Credit for Certain Disabilities

Article ID: 34831  

Question
Louisiana Non-Refundable Credit for Certain Disabilities

Answer

A credit of $100 is allowed for the taxpayer, spouse, or dependent who is deaf, has lost the use of a limb, is mentally incapacitated, or is blind (R.S. 47:297(A)). Only one credit is allowed per person. The disability must exist at the end of the taxable year or, if death occurred during the taxable year, at the date of death. If you are claiming this credit for the first time, a physician’s statement is required certifying the disability. For purposes of this credit:

  • DEAF is defined as one who cannot understand speech through auditory means alone (even with the use of amplified sound) and must either use visual means or rely on other means of communication.
  • LOSS OF LIMB is defined as one who has lost one or both hands, at or above the wrist, or one or both feet, at or above the ankle. This credit also applies if use of the limb or limbs has been lost permanently.
  • MENTALLY INCAPACITATED is defined as one who is incapable of caring for himself, or of performing routine daily health requirements, due to his condition.
  • BLIND is defined as one who is totally blind or whose central field of acuity does not exceed 20/200 in the better eye with correcting lenses or whose visual acuity is limited to a field no greater than 20 degrees.

The names of the qualifying dependents must be entered on Line 2C. On Line 2D, enter the total number of qualifying individuals. Multiply Line 2D by $100 and enter the result on Line 2E.


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Views: 795 Created on: Jun 15, 2013