Louisiana Administrative Code
Title 61 - REVENUE AND TAXATION
Part I - Taxes Collected and Administered by the Secretary of Revenue
Chapter 19 - Miscellaneous Tax Exemptions, Credits and Deductions
Section I-1929 - Private Adoption of Certain Infants Deduction
Universal Citation: LA Admin Code I-1929
Current through Register Vol. 50, No. 9, September 20, 2024
A. General.
1. Revised Statute 47:297.21 authorizes a
deduction equal to $5,000, per infant, from tax table income for the
resident(s) who legally adopt an infant who is unrelated to the taxpayer(s) and
who is less than one year of age through a private agency as defined in
Louisiana Children's Code Article 1169(1), or through an attorney. The infant
shall be considered less than one year of age for purposes of this deduction if
the infant was less than one year of age at the time of the adoption placement.
a. A taxpayer is considered "unrelated" to
the infant if they are not the infant's parent, stepparent, grandparent,
brother, sister, uncle, or aunt, whether of the whole or half blood or by
adoption.
B. Claiming the Deduction
1. The taxpayer
claiming the private adoption of certain infants' deduction must be listed as
an adoptive parent on the adoption order or decree. Taxpayers may claim the
adoption deduction according to their filing status as follows:
a. If filing single, married filing
separately, qualifying widow(er), or head of household then only one taxpayer
may claim the adoption credit on their return if two taxpayers are listed as
the adoptive parent. The deduction may not be divided between the adoptive
parents and can only be claimed by the taxpayer that is claiming the child as a
dependent on their federal individual income tax return.
b. If filing married filing jointly then the
deduction may only be claimed on the return of the individual who is listed as
an adoptive parent on the adoption order or decree. The deduction may not be
divided between the adoptive parents and can only be claimed by the taxpayer
that is claiming the child as a dependent on their federal individual income
tax return.
2. The
taxpayer claiming the private adoption of certain infants' deduction must
attach the following to the taxpayer's individual income tax return for the
taxable year that the adoption is finalized:
a. a copy of the adoption order or decree;
and
b. a letter from the attorney
who facilitated the adoption or private agency stating when the infant was
placed with the adoptive parents.
C. Limitations
1. The adoption tax deduction shall be in
lieu of the dependency deduction authorized in
R.S.
47:294.
2. The amount of the deduction authorized by
R.S.
47:297.20 shall not exceed the total tax
table income of the taxpayer claiming the deduction.
AUTHORITY NOTE: Promulgated in accordance with R.S. 47:293(9)(a)(xxiv), 297.21 and 1511.
Disclaimer: These regulations may not be the most recent version. Louisiana may have more current or accurate information. We make no warranties or guarantees about the accuracy, completeness, or adequacy of the information contained on this site or the information linked to on the state site. Please check official sources.
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