CCH Axcess Tax

Louisiana Special Allocations

Louisiana uses federal Special Allocations category, Special Allocations worksheet, Special Allocation Detail section to specially allocate Louisiana distributive items. All federal special allocation features (i.e., single entry of ratios, tiered allocation and residual suppression) are available for Louisiana purposes. Louisiana codes to be used on the Special Allocation Detail section include the following:

	**
20100	(5203)	CGS - federal and state difference
20200		Other income
20300		Other deductions

Resident	**	Nonresident
20103	(5203)	20104	Ordinary income (loss)***
20118			Form IT-565B, Section A, line 8(other than oil/gas)*
20105		20106	Payments to partners
20107	(5305)	20108	Capital gains
20109	(6405)	20110	Mineral interest income
20111	(6511)	20112	Intangible drilling costs
20113	(5707)	20114	Depletion
20123	(5207)	20124	Section 754 deduction
20115	(5409)	20116	Section 179 expense
20121		20122	Section 179 recapture
20117			Income not included and nontaxable income
20119			Ordinary income - Schedule J
20199			Losses not incl. and unallowable deduct.
		20401	LA taxes deducted on the federal return
		20403	LA taxes refunded on the federal return
20406		20405	Composite Tax

Notes:

* Use if Louisiana Allocation/Apportionment worksheet, Nonbusiness Income section, Treat Mineral Interest Income (Loss)as Other Allocable Income field is marked to specially allocate Form IT-565B, line 8, Louisiana source income (loss) excluding mineral interest income (loss). Otherwise use special allocation code 20104 to allocate the total Louisiana source income (loss).
** Defaults to the federal allocation code shown. Otherwise the default is the regular profit or loss percentage.
*** Use special allocation code 20104 to specially Form IT-565B, Section A, Line 8, Louisiana source income (loss) to the nonresident partner's Schedule K-1.

Oil & Gas	**
20125	(6405)	Gross income
20129	(6411)	Royalty paid
20127	(6407)	Severance tax
20131	(6413)	Total production
20133	(6505)	Total overhead expense
20145	(6503)	Overhead expense included elsewhere
20135	(6507)	Depreciation
20137	(6509)	Operating expenses
20139	(6511)	IDC expenses
20141	(6605)	Cost depletion
20143	(6607)	Gross percentage depletion
20147	(6613)	Remaining basis before depletion
20149	(6617)	Other Expenses
20151	(6709)	Beginning reserves (cost depletion)
20153	(6711)	Section 179 expense
20155	(6713)	Amortization
20157	(6513)	Dry hole cost
20159	(6405)	Lease bonus
20161	(6507)	Section 1245 gain
20163	(6405)	Total estimated payments

Credits
20165	Jobs credit
20167	Contributions to educational institutions
20169	Investment in qualified capital companies
20171	Hiring unemployed and JOBS participants
20173	Hiring AFDC recipients
20177	Local inventory property tax credit
20179	Qualified recycling equipment credit
20181	Alternative fuels for motor vehicles
20183	Equipment to recover/recycle CFCs
20185	Playground donation
20187	Employer's bone marrow donor program
20189	Motion picture investor's credit
20191	Employee basic training skills program
20195	Employment of first time drug offenders
20196	Telecommunication
20197	Tax credits on certain vessels

For additional information concerning special allocation and the various special allocation methods, refer to the instructions for the sections in the federal Special Allocations category, Special Allocations worksheet.

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