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Louisiana DOR Info for Tax Pros Where's My Refund?
Electronic Filing Information
Electronic Filing Mandate - Practitioners who prepare more than 100 Louisiana individual income tax returns during any calendar year must file at least 90% of their Louisiana returns electronically. Once returns have been e-filed, the 90% threshold must be maintained in future years irrespective of the number of returns filed.
E-File Registration Requirements - Acceptance in the Louisiana e-file program is automatic with the acceptance in the federal e-file program.
Tax Years That Can Be E-Filed – Current year and 2 prior years
State Only Return Requirements – The Louisiana e-file program:
- Supports federal/state (piggyback) filing and state-only filing through the Federal/State Electronic Filing Program (Modernized e-File System).
- Allows electronic filing of part-year and nonresident returns.
Amended Returns - Louisiana currently supports electronic filing of Amended Returns. The amended return can be e-filed.
Electronic Signatures – N/A
General Tax Return Information
Due Date - Individual Returns - May 15
Extensions - Louisiana allows a six-month extension of time to file the individual income tax return to be granted on request. The extension request must be made electronically before the state tax filing due date. The LA extension can be e-filed. An extension of time to file is not an extension of time to pay.
Driver’s License/Government Issued Photo Identification: Louisiana does not require this information to e-file.
Filing Status Information
Louisiana requires the same filing status as that used on the federal return.
Residency Status Information for Louisiana Returns
Residents: Individuals who lived in Louisiana at least six months of the year or have Louisiana as their permanent residence.
Part-year resident: Individuals who are Louisiana residents for only a portion of the tax year.
Nonresidents: Individuals who were domiciled in another state and not Louisiana residents at any time during the year.
Military Personnel/Military Spouses
Residents: Military personnel whose home of record is Louisiana, or are residents of Louisiana upon entering the military service remain residents of Louisiana for income tax purposes until proof of change of home of record has been made.
Nonresidents: Military personnel whose domicile (home of record) is not Louisiana are not required to file a Louisiana income tax return unless they have earned income from Louisiana sources other than military pay.
Military spouses: Under the Military Spouses Residency Relief Act, a military spouse’s state of residence does not change when moving to a new state to be with a service member stationed there if the residence or domicile is the same for the service member and spouse.
Business Return Electronic Filing Information
Business Electronic Filing Mandate - Louisiana does not currently have an e-file mandate for corporate or partnership returns. It does, however, require e-filing of any similar return required by the IRS to be e-filed.
Business Return General Information
Due Dates for Louisiana Business Returns
Corporations - 15th day of 5th month following close of taxable year.
S-Corporations - 15th day of 5th month following close of taxable year.
Partnerships - 15th day of the 4th month following the close of the partnership’s tax year.
Fiduciary & Estate - 15th day of 5th month following close of taxable year.
Entities will automatically be granted an extension of six months from the return due date if a federal extension has been timely requested. For calendar year filers, this extends the filing deadline to November 15. No paper or electronic extension form needs to be filed to obtain the automatic extension.
When completing the Louisiana tax return, be sure to check the box indicating that a federal extension was timely requested. This is only an extension to file and not an extension of time to pay the tax due. Payments received after the original due date will be charged interest and late payment penalty.
If the entity doesn't have an account set up with the Louisiana DOR, they must do that here to either file for a state extension online or make a payment online. The state notes that it may take up to 3 business days to process the application.
Click here to make an extension payment online.
Amended Business Returns
Corporation - Corporate filers should indicate that the return being filed is an Amended Return. To do this, from the main menu of the Louisiana return, select Heading Information > Amended Return. This return IS supported for e-file.
S-Corporation - S Corporation filers should indicate that the return being filed is an Amended Return. To do this, from the main menu of the Louisiana return, select Heading Information > Amended Return. This return IS supported for e-file.
Fiduciary - Fiduciary filers should indicate that the return being filed is an Amended return. To do this, from the main menu of the Louisiana return, select Heading Information > Amended Return. This return is NOT supported for e-file.
Business Mailing Addresses
Federal Tax Links
While TaxSlayer Pro strives to make the information and links contained on this page as timely and accurate as possible, TaxSlayer Pro makes no promise or guarantee about the timeliness, accuracy or completeness of the contents of this page. The information contained on this page is for general information and is not intended to be tax advice. The user is also encouraged to review the underlying state resources and publications.