How does a fiduciary income taxpayer add back in order to avoid a double benefit on the donation to a school tuition organization?

For federal tax purposes, fiduciaries such as estates and trusts may generally deduct charitable contributions to arrive at federal taxable income in accordance with Internal Revenue Code Section 170. In the year the fiduciary claims the credit, the fiduciary shall make an addition on LA Form IT-541 if the following condition applies:

• The fiduciary’s federal deductions for charitable contributions allowed by Internal Revenue Code Section 170 included a deduction for the donation made by the fiduciary to the school tuition organization.

The addition required to be made on LA Form IT-541 shall be the amount of the charitable contribution claimed on the fiduciary’s federal return. The addition is limited to the amount of the credit claimed on the return.