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Recent News. Important Announcements. May 30, 2024 - Hurricane Season: Protect tax records and financial documents from weather-related threats...Continue Reading. May 13, 2024 - Louisiana state income tax deadline is May 15...Continue Reading.
- Individuals
Individuals. Louisiana File Online. Check Your Income Tax...
- Make a Payment
Louisiana File & Pay Online. LaTap. Credit Card Payments....
- Businesses
Corporation Income and Franchise Taxes; Withholding; Sales...
- Forms
Find and download various tax forms and instructions from...
- File Online
You have arrived at Louisiana File and Pay Online, your...
- E-Services
Taxpayers may check the status of their individual income...
- Parish E-File
Beginning with the December 2021 tax period, those taxpayers...
- Filing Deadlines
for taxes withheld on wages paid during the first 15 days of...
- Tax Professionals
Louisiana File and Pay Online; Corporation E-file; Filing...
- Laws & Policies
Title 61 of the LAC contains the rules for taxes...
- Individuals
- Who Must File
- Due Date of Returns and Payments
- Determination of Tax
- Requesting An Extension of Time For Filing A Return
- Resident Individual Income Tax
- Nonresident and Part-Year Resident Individual Income Tax
- Nonresident Athlete Individual Income Tax
- Declaration of Estimated Tax
- Penalty For Failure to Pay Or Underpayment of Estimated Tax
- Filing An Amended Return
Louisiana residents, part-year residents of Louisiana, and nonresidents with income from Louisiana sources who are required to file a federal income tax return must file a Louisiana Individual Inco...Taxpayers who have overpaid their tax through withholding or declaration of estimated tax must file a return to obtain a refund or credit.Military personnel whose domicile (home of record) is Louisiana and who is required to file a federal income tax return must file a return and report all of their income regardless of where they we...Returns and payments are due on or before May 15th of the following year. For fiscal year taxpayers, returns and payments are due on the 15th day of the fifth month after the close of the fiscal year.
The tax is determined using tax tables furnished by the Louisiana Department of Revenue. The tax rate is applied in a graduated scale using the taxpayer's filing status and the taxpayer's Louisiana taxable income. Recent changes to the tax rate are reflected as follows:
Effective for tax year 2022, Revised Statute 47:103 allows a six-month automatic extension of time to file the individual income tax return. If you know you cannot file your return by the due date, you do not need to file for an extension. No paper or electronic extension form needs to be filed to obtain the automatic filing extension. An extension...
Resident taxpayers who are required to file a federal individual income tax return are required to file a Louisiana income tax return, IT-540, reporting all of their income. If a Louisiana resident earns income in another state, that income is also taxable by Louisiana. A temporary absence from Louisiana does not automatically change your domicile ...
Nonresident and part-year resident taxpayers who are required to file a federal individual income tax return are required to file a Louisiana income tax return, IT-540B, reporting all income earned from Louisiana sources. The calculation for the IT-540Brequires that a taxpayer report all income from all sources in order to determine a ratio of Loui...
A nonresident individual who is a member of the following associations is considered a professional athlete and is required to electronically file a Louisiana income tax return, IT-540B reporting all income earned from Louisiana sources: 1. Professional Golfers Association of America or the PGA Tour, Inc. 2. National Football League 3. National Bas...
Taxpayers must make a declaration of estimated income tax and pay estimated tax payments if their estimated Louisiana income tax after credits and taxes withheld is expected to exceed $1,000 for single filers and $2,000 for joint filers as required by Revised Statute 47:116. To calculate the estimated tax, resident taxpayers should use the current ...
Revised Statute 47:118 authorizes a penalty for failure to pay or underpayment of estimated income tax. The penalty is 12 percent annually of the underpayment amount for the period of the underpayment. Determination of the Underpayment Amount 1. The underpayment is the excess of the installment amount that would be required if the estimated tax was...
If you file your income tax return and later become aware of any changes you must make to income, deductions, or credits, you must file an amended (corrected) Louisiana return. To file a paper amended return: 1. Use Form IT-540, Resident Return, or Form IT-540B, Nonresident and Part-year Resident Return, whichever is applicable. Louisiana does not ...
Sales Taxes. General Sales & Use Tax. 2023 Annual Louisiana Second Amendment Weekend Holiday. Motor Vehicle Lease/Rental Electronic Filing Requirement. Automobile Rental Tax.
