Form CIFT-401W Unrelated Business Income Worksheet for IRC ... 2026

1. Click ‘Get Form’ to open the Form CIFT-401W in the editor.
2. Enter your LA Revenue Account Number in the designated field at the top of the form.
3. For Line 1, input your federal net unrelated business income from Federal Form 990-T, Part I, Line 5. This amount will also be reported on Form CIFT-620, Schedule F, Line 1.
4. If your unrelated business income is solely from Louisiana, complete Schedule F and enter the corresponding amount on Line 1A of Form CIFT-620. If it’s from both inside and outside Louisiana, complete Schedules D and F as necessary.
5. Proceed to Line 2 and calculate your Louisiana net unrelated business income by subtracting Lines 1B and 1C1 from Line 1A.
6. For Lines 3 to 5, determine your federal income tax deduction by entering your federal tax liability and calculating the ratio of Louisiana net taxable income to federal net income.
7. Finally, subtract Line 5 from Line 2 for your Louisiana taxable income and follow instructions for completing Form CIFT-620. Attach this worksheet when filing.

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