Louisiana homeschool tax deduction: What to know

Louisiana offers one of the few state-level tax benefits for homeschooling families: the School Expense Deduction. It’s a straightforward way to reduce your taxable income and get some relief on the cost of educational materials and programs.

If you're homeschooling your child in an approved program, this tax deduction could apply to you. At Outschool, we know every bit of support matters, especially when it comes to making quality education more accessible. Let’s explore how the Louisiana School Expense Deduction works and how to make the most of it as a homeschooling parent.

What is the Louisiana School Expense Deduction?

Choosing to homeschool in Louisiana gives you more control over your child’s learning, but it often comes with out-of-pocket expenses that can stretch your budget. Louisiana’s School Expense Deduction program offers a way to recover some of those costs when tax season rolls around.

This deduction lets you subtract a portion of your qualified homeschooling costs from your state income taxes each year. It’s a helpful way to offset some of the money you’re already putting toward your child’s education.

Who qualifies for the School Expense Deduction?

Louisiana’s homeschool deduction comes with a few key eligibility rules. Knowing these upfront can help you decide if you’re in the clear to claim it when tax season comes around:

• Parent or guardian status: You must be the parent or legal guardian of the homeschooled student. You also need to claim your child as a dependent on your Louisiana state tax return for the year you're claiming the deduction.
• Student requirements: Your child must be in grades K-12 and receive home-based instruction that is not affiliated with a public or private school. This means you're fully responsible for their curriculum and education at home.
• Residency: You must have been a resident of Louisiana during the time the educational expenses were paid. Both full-year and part-year residents may qualify for the deduction.
• Income limit: Louisiana does not currently impose an income cap for this deduction. Families at all income levels may be eligible, as long as the other criteria are met.
• Minimum spending: There’s no minimum amount you must spend to claim the deduction. However, you can only deduct up to 50% of eligible expenses, up to a maximum deduction of $6,000 per child.
• Qualifying expenses only: To claim the deduction, the expenses must be for textbooks and instructional materials used in your home study program. General school supplies, enrichment activities, or tech tools typically don’t count.

If you meet these qualifications, you’re in a good spot to lower your state income tax bill. Even small deductions can add up over the years and give your budget a bit more breathing room.

What kinds of expenses count?

Now that you know who qualifies, let’s take a closer look at what kinds of expenses actually count. Louisiana outlines a few specific categories that are considered eligible for the School Expense Deduction. These are:

• Textbooks: Books used by your child for instruction, including digital versions.
• Curriculum materials: Educational resources that make up the main program of study in your homeschool, such as packaged curricula or subject-based learning plans.

While the state doesn’t offer an official list of what doesn’t count, items like computers, general school supplies, extracurricular fees, and enrichment programs likely fall outside the scope.

How much can you claim?

Louisiana’s School Expense Deduction allows you to deduct part of what you’ve spent on eligible educational costs, but there are a few limits to keep in mind.

• Deduction amount: You can deduct 50% of your qualified homeschool expenses per child, up to a maximum deduction of $6,000 per child. That means to claim the full deduction, you would need to spend $12,000 per child in eligible expenses.
• Per-child cap: If more than one parent is claiming expenses for the same child, the combined deduction can’t go over the $6,000 limit.
• Deduction limits: Like most deductions, the amount you can claim can’t exceed your total taxable income for the year.

Be sure to keep detailed records so you’re ready to claim everything you’re eligible for.

How to claim the Louisiana School Expense Deduction

When it’s time to file your Louisiana taxes, here’s how to make sure your homeschool expenses count toward your deduction:

1. Track your qualified expenses: Throughout the year, save detailed receipts for any eligible textbooks or curriculum materials you purchase for your homeschool. These should clearly show the item, cost, and date.
2. Fill out Schedule E: This is part of your Louisiana Resident Income Tax Return  (Form IT-540). You’ll report the deduction as an adjustment to income.
3. Include the School Expense Deduction Worksheet: This worksheet helps calculate how much you can deduct. Attach it to your return when filing.
4. Be prepared for documentation requests: While you don’t need to submit your receipts with your return, keep them in a safe place in case the Department of Revenue asks for verification later on.

If you’re unsure about what counts or how to file, it’s always a good idea to consult with a qualified tax professional to ensure that your paperwork is accurate and complete.

Frequently asked questions (FAQs)

These common questions can help you feel more confident about how the Louisiana School Expense Deduction works and how to make the most of it.

Can two parents both claim the Louisiana School Expense Deduction if they split homeschooling costs?

Yes, if both parents file separately and share homeschooling costs, you can each claim a portion of the deduction. Just remember that the combined deduction for one child can’t exceed $6,000 total, no matter how the expenses are split.

Is the Louisiana School Expense Deduction available for more than one child?

Absolutely. You can claim the deduction for each qualifying dependent you homeschool. The limit is up to $6,000 in expenses per child, so families with more than one homeschooled child may see a bigger benefit.

What happens if I spend more than $6,000 per child?

You can still only deduct 50% of expenses, capped at $6,000 per child. So if you spend $10,000 on one child’s homeschool materials, your deduction would be limited to $5,000. If you spend $13,000 or more, the full $6,000 is available.

What kind of records should I keep to support my Louisiana homeschool deduction?

It’s a good idea to save all receipts that show what you bought, the cost, the date, and how the item supports homeschooling. Keep these records organized and stored safely, as the Department of Revenue may request them later.

Are digital textbooks and online curriculum eligible for the Louisiana School Expense Deduction?

Yes, Louisiana includes curriculum and textbooks as qualified expenses. Just make sure they are directly related to your homeschooling instruction and are clearly documented with your receipts.

Making the most of what Louisiana offers

Taking advantage of Louisiana’s School Expense Deduction is a smart way to recover some of your child’s homeschooling costs. With a bit of planning, you can make the most of the resources available to you.

At Outschool, we’re here to support your journey with flexible, engaging classes that can fit into any homeschool routine. From core subjects to creative electives, it’s one more way to bring value to the learning you’re already building.