When is the credit earned and when may it be claimed on a tax return?

The credit is earned when the donation is made by the taxpayer; however, the credit cannot be claimed on a tax return until Louisiana Department of Education issues a receipt to the taxpayer through the school tuition organization. The taxpayer must have the receipt on or before the due date of the return in order to claim the credit for the preceding tax year. When claiming the credit on the taxpayer’s Louisiana income tax return, the taxpayer must attach Form R-10604 Receipt for Donations to School Tuition Organization Tax Credit.