Louisiana Earned Income Tax Credit

Louisiana is among more than two dozen states that have enacted their own version of EITC by matching a specified percentage of the federal credit.

Because it’s a refundable credit, those who qualify and claim the credit could pay less federal tax, no tax or even get a tax refund.

Louisiana’s EITC is the second-lowest among the states that have established their own credit. At 5% of the federal credit, the maximum payout of the state EITC is just $402.

FAQ

How much is Louisiana’s Earned Income Credit?

Earned Income Tax Credit by number of children, Louisianians
NO. OF CHILD	EITC
0	$32
1	$216
2	$358
3 or more	$402

Can I get a refund if I owe no tax in Louisiana?

If your Louisiana EITC is $402 and you owe $0 in state income tax, and you receive the full $402 as a refund as illustrated in the table below:

Sample Louisiana EITC refund calculation
Sample Calculation	Amount
Louisiana EITC	$402
Tax Owed	$0
Refundable Credit	$402

Eligible Louisiana residents may claim the state EITC on line 21 of the Louisiana Resident Individual Income Tax Return in the section titled “Refundable Tax Credits.”

How do I claim the Louisiana EITC?

To claim the credit, file your Louisiana resident return (Form IT-540) and complete the Louisiana Earned Income Credit (LA EIC) worksheet, then enter the result on the earned income credit line.

Louisiana Department of Revenue
(855) 307-3893