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Level 2
June 10, 2026
Question

Louisiana non-resident return not using the NR ratio for deductions correctly

  • June 10, 2026
  • 7 replies
  • 43 views

I have a CA resident with one item of rental income (From a trust K1 flowthrough) that is for Louisiana (LA).  I have everything going smoothly with a non-resident Form IT-540B-2D return being populated and the LA source income is properly being reflected.  On line 9 it calculates a ratio of LA income to Federal income and it is VERY SMALL.  When I was using UltraTax it properly applies the very small ratio to the applicable deduction on lines 10, 11A, 11B, or 11C to disallow most of the deductions because their LA income is such a small ratio of all their income.  This results in some tax to be paid to LA.   

In Lacerte - everything is right up to the Ratio.  But then it is allowing the full federal amount of deductions against the small amount of LA income resulting (incorrectly) in no LA tax.  I just got off the phone with support for more than 30 minutes.  There is no place to override the LA forms for the deductions.  The ONLY override input area is on screen 55.031 where you can indicate the LA source income.  But that's the only thing Lacerte is doing properly. 

At this moment, I am looking having to complete a fill-n-print LA tax form from their website, manually complete it correctly, and snail mail it to the LA taxing authority.  This is absolutely unacceptable that Lacerte will not properly calculate this form. 

7 replies

PhoebeRoberts
Intuit Community Champion
June 10, 2026

The LA IT-540B changed from 2024 to 2025. It now appears to have a LA standard deduction (line 10, which previously didn't exist; 10A was the first line following 9 on page 2), and the mechanics of the form suggest that it's allowed in full against LA-source income for non-residents.

The forms instructions (https://dam.ldr.la.gov/taxforms/IT540Bi-2025.pdf) contain no indication to the contrary. I believe that Lacerte's calculation is correct.

If there's one thing that Lacerte tends to be really good at, it's following the mechanics of a form. I am really tired of LA changing their laws and/or their forms presentation all the time. Seems like there's always one entity type that I have to completely rework my workpapers for.

PhoebeRoberts
Intuit Community Champion
June 10, 2026

Kris JAuthor
Level 2
June 10, 2026

I appreciate your response.  However, if that is the case, why is there even a calculation for a ratio of federal income to LA income?  Line 11E for "Allowable Deductions" includes the calculation to multiply 11D by the ratio.  Granted, the instructions do not say to multiply the LA standard deduction by the ratio, but without the instructions being more clear, I appears that they still want you to use that ratio to determine how much of a deduction you get against your LA income. 

I am continuing to dig into it.  In all my years of doing taxes and analyzing how most state governments work, I would be very surprised that LA intended for their new standard deduction to be applied in this manner and let non-residents not pay any tax on that amount of their LA income.  

PhoebeRoberts
Intuit Community Champion
June 10, 2026

Why do you calculate the ratio? For one, it's relevant to calculating itemized deductions. For two, inertia! 

I don't know about intent, but "subtract Line 10 and 11E from Line 8" is pretty clear to me, and Lacerte has historically followed the language of the forms instructions even when the actual statute was much more subject to interpretation.

Statute is here: https://www.legis.la.gov/legis/ViewDocument.aspx?d=1391656

You'll want page 7, probably.  "A standard deduction shall be allowed in determining a taxpayer's tax liability pursuant to this Part."

Kris JAuthor
Level 2
June 10, 2026

I really appreciate your time.  And after going through it by hand, I agree with your assessment.  I did an AI search and it came up with the blurb below... but the related link to the LA taxing authority wasn't that clear so I was still dubious. But after careful review of the instructions, I am going to consider Lacerte correct.  SO glad I don't have to paper file! 

AI answer: Louisiana nonresidents calculate their standard or itemized deductions using Louisiana Form IT-540B. Unlike many states, Louisiana does not prorate the standard deduction by your time in the state or the percentage of your Louisiana-sourced income; you receive the full standard deduction, which is then subtracted from your Louisiana Adjusted Gross Income (AGI). [1, 2, 3]

PhoebeRoberts
Intuit Community Champion
June 10, 2026

I really wish that I could disable the "AI" component of Google search. I was trying to figure out which software supports 709 e-file for 2025, and the summary at the top gave me a different, completely wrong, answer each time. (Drake appears to be the only one, for what it's worth.)

Hooray for not having to paper file!

sjrcpa
Level 15
June 10, 2026

 After a couple of false starts I think CCH Axcess can now efile 2025 709s.

The more I know the more I don’t know.