R-10605: Application for Deduction for Employment of Certain Qualified Disabled Individuals (2024)
Louisiana · Louisiana LDR · Used for tax years 2024
Louisiana Form R-10605 is an application for an income tax deduction for employing certain qualified individuals with disabilities. It records employer and employee information, Louisiana Department of Health review, employment details, and the deduction calculated from wages pai
Who files this form
Employers seeking the deduction for continuous employment of a qualified individual with a disability in Louisiana use this application.
The employer applies for one of 100 slots. The deduction is limited to 100 qualified individuals.
What you'll need
Have the following information ready to complete the form:
- Employer details: Louisiana Revenue Account Number or SSN, FEIN, legal name, trade name, address and application date.
- Employee details: Name, SSN and address.
- Employer declaration: Signature, name and date.
- Employment details, after LDH review: Start and end dates, hourly pay, average weekly hours, position, employment location and disability.
- Deduction calculation: Tax year and gross wages paid for the employment periods listed in Section VI.
You must attach a copy of the completed form to your tax return to claim the deduction.
How to file
- Complete Sections I through III, including the employer declaration.
- Mail the application for review to:
Louisiana Department of Health (LDH)
Office for Citizens with Developmental Disabilities (OCDD)
P.O. Box 3117
Baton Rouge, LA 70821-3117
- LDH/OCDD will complete Section IV and return the form to you.
- Complete Sections V and VI, then attach a copy to your tax return to claim the deduction.
For tax year 2024, enter the deduction on:
- CIFT-620: Schedule F, Line 3k.
- IT-540: Schedule E, code 21E.
Common mistakes
- Submitting the application without completing Sections I through III. The form directs employers to complete these sections before sending it to LDH/OCDD for review.
- Leaving Sections V and VI unfinished after review. Employers must complete these sections once LDH/OCDD returns the form.
- Forgetting the tax return attachment. A copy of the completed form must be attached to the tax return to claim the deduction.
Questions people ask
How much is the deduction?
The deduction equals 50% of gross wages paid during the first four continuous months of employment and 30% of gross wages paid during each subsequent continuous month of employment.
Is there a limit on the number of qualified individuals?
Yes. The number of qualified individuals for whom the deduction may be claimed is limited to 100.
Who reviews the application?
The Louisiana Department of Health, Office for Citizens with Developmental Disabilities reviews it, completes Section IV and returns the form to the employer.
Does the employment have to be in Louisiana?
Yes. The form states that the deduction is allowed for continuous employment of a qualified individual with a disability within Louisiana.