Where To Mail Federal Tax Return Louisiana?

Form 1040 and Form 1040-SR addresses for taxpayers living within the 50 states

If you live in And you ARE NOT enclosing a payment use this address
Florida, Louisiana, Mississippi, Texas Department of the Treasury Internal Revenue Service Austin, TX 73301-0002

What is the mailing address for individual income tax returns? Individual income tax returns submitted with payments should be mailed to: Louisiana Department of Revenue P.O. Box 3550

Who can use where to file addresses in Louisiana?

These Where to File addresses are to be used ONLY by TAXPAYERS AND TAX PROFESSIONALS filing individual federal tax returns in Louisiana during Calendar Year 2021. If you live in LOUISIANA

Do I need to file a Louisiana income tax return?

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.

When do I need to file a Louisiana military tax return?

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 were stationed. Returns and payments are due on or before May 15th of the following year.

How is the Louisiana State Income Tax calculated?

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.

What address do I send my Louisiana state tax return?

All other individual income tax returns should be mailed to: P.O. Box 3440, Baton Rouge, LA 70821-3440.

What is the best way to mail your federal tax return?

Write both the destination and return addresses clearly or print your mailing label and postage. If your tax return is postmarked by the filing date deadline, the IRS considers it on time. Mail your return in a USPS blue collection box or at a Postal location that has a pickup time before the deadline.

Where do I mail my 941 for Louisiana?

Where To Mail Form 941?

If You’re In Mail Return Without Payment
Louisiana Department of the Treasury Internal Revenue Service Ogden, UT 84201-0005
Minnesota Department of the Treasury Internal Revenue Service Ogden, UT 84201-0005
Mississippi Department of the Treasury Internal Revenue Service Ogden, UT 84201-0005

What is Louisiana federal tax rate?

Your Income Taxes Breakdown

Tax Marginal Tax Rate 2021 Taxes*
Federal 22.00% $9,600
FICA 7.65% $5,777
State 5.97% $3,795
Local 3.88% $2,492

Where do I mail my 2019 federal tax return?

Florida, Louisiana, Mississippi, Texas: Internal Revenue Service, P.O. Box 1214, Charlotte, NC 28201-1214. Alaska, Arizona, California, Colorado, Hawaii, Idaho, New Mexico, Nevada, Oregon, Utah, Washington, Wyoming: Internal Revenue Service, P.O. Box 7704, San Francisco, CA 94120-7704.

Where do I mail my federal tax return 2019?

Where to Mail A 2019 Tax Return

Form No Payment Attached
1040 Department of the Treasury Internal Revenue Service Fresno, CA 93888-0002
1040X Department of the Treasury Internal Revenue Service Fresno, CA 93888-0422
1040NR Department of the Treasury Internal Revenue Service Austin, TX 73301-0215 USA
Form No Payment Attached

Can I mail my tax return with UPS?

The IRS accepts deliveries from FedEx, UPS, and DHL Express. But you must use an approved class of service. Hand delivering your return can be an option depending on where you live. But the IRS Taxpayer Assistance Service locations are still imposing COVID rules in early 2022.

Where do I send my 941 form without payment?

Department of the Treasury Internal Revenue Service; Ogden, UT 84201-0005—this address is used for any business that wishes to file without a payment attached. Internal Revenue Service PO Box 37941; Hartford, CT 06176-7941—this address is for businesses that wish to include a payment with their 941 tax form.

Where do I send w3?

Form W-3 form must be sent to the SSA along with Copy A of the W-2 forms for each employee. Wilkes-Barre, PA 18769-0001.

Where do I send my 944?

More In File

Mailing Addresses for Forms 944
Mail return without payment Mail return with payment
Department of the Treasury Internal Revenue Service Kansas City, MO 64999-0044 Department of the Treasury Internal Revenue Service P.O. Box 806532 Cincinnati, OH 45280-6532

Does Louisiana have state withholding tax?

Employers are required to withhold income tax on all wages that are subject to Louisiana income tax as follows: Employers located in Louisiana—income tax must be withheld on all employee wages earned in Louisiana regardless of whether the employee is a resident or not.

Do I have to file a Louisiana state tax return?

Who must file. 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 Income Tax Return.

What is federal tax based on?

Federal income taxes are based on your income and filing status; the same federal tax rates apply to everyone, regardless of where they live or work.

Who can use where to file addresses in Louisiana?

These Where to File addresses are to be used ONLY by TAXPAYERS AND TAX PROFESSIONALS filing individual federal tax returns in Louisiana during Calendar Year 2021. If you live in LOUISIANA

Do I need to file a Louisiana income tax return?

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.

These Where to File addresses are to be used ONLY by TAXPAYERS AND TAX PROFESSIONALS filing individual federal tax returns in Louisiana during Calendar Year 2022.

If you live in LOUISIANA.

and you are filing a Form . and you ARE NOT ENCLOSING A PAYMENT, then use this address. and you ARE ENCLOSING A PAYMENT, then use this address.
1040 Department of the Treasury Internal Revenue Service Austin, TX  73301-0002 Internal Revenue Service P.O. Box 1214 Charlotte, NC 28201-1214
1040-ES N/A Internal Revenue Service P.O. Box 1300 Charlotte, NC 28201-1300
1040-ES(NR) N/A Internal Revenue Service P.O. Box  1300 Charlotte, NC 28201-1300
1040V N/A Internal Revenue Service P.O. Box 1214 Charlotte, NC 28201-1214
1040X Department of the Treasury Internal Revenue Service Austin, TX 73301-0052 Department of the Treasury Internal Revenue Service Austin, TX 73301-0052
4868 Department of the Treasury Internal Revenue Service Austin, TX 73301-0045 Internal Revenue Service P.O. Box 1302 Charlotte, NC 28201-1302

Page was last reviewed or updated on December 10, 2021.

Who must file

  1. The Louisiana Individual Income Tax Return is required to be filed by all Louisiana residents, part-year residents of Louisiana, and nonresidents who have earned income in Louisiana and are obliged to submit a federal income tax return.
  2. Customers who have overpaid their taxes through withholding or the declaration of anticipated tax must file a tax return in order to get a refund or credit.
  3. Military personnel whose domicile (house of record) is Louisiana and who are obliged to file a federal income tax return are obligated to submit a return and declare all of their income, regardless of where they were stationed during the year.

Due Date of Returns and Payments

In the next year, returns and payments must be submitted on or by May 15th of that year. Returns and payments for fiscal year taxpayers are due on the 15th day of the fifth month after the end of the fiscal year in which they were filed.

Determination of Tax

The tax is calculated by referring to tax tables provided by the Louisiana Department of Revenue (LDOR). Based on the taxpayer’s filing status as well as the taxpayer’s Louisiana taxable income, a graded scale is employed to determine the tax rate. Tax rates have changed recently, and the following changes are reflected in the figures:

Rate of tax
EffectiveJanuary 1, 2009 EffectiveJanuary 1, 2022
Single, married filing separately, or head of household:
First $12,500 2 percent 1.85 percent
Next $37,500 4 percent 3.50 percent
Over $50,000 6 percent 4.25 percent
Married filing jointly or qualified surviving spouse:
First $25,000 2 percent 1.85 percent
Next $75,000 4 percent 3.50 percent
Over $100,000 6 percent 4.25 percent

Requesting an Extension of Time for Filing a Return

In accordance with Revised Statute 47:103, an extension of time to file an individual income tax return of up to six months may be allowed upon request.The request for an extension must be submitted before the state tax filing deadline, which is May 15th for calendar year filers and the 15th day of the fifth month after the completion of a fiscal year for those who file on a quarterly basis.The following are the five possibilities available for obtaining an extension:

  1. Filing an extension request electronically through the Louisiana Department of Revenue’s Individual Income Online Tax Filing application or the Online Extension Filing application
  2. Filing an extension request electronically through the Louisiana Department of Revenue’s Interactive Voice Response phone system by calling 225-922-3270 or 888-829-3071
  3. If you want to make an extension request, choose option3, then option 1. In order to request an extension, taxpayers must provide the following information: the primary account holder’s social security number
  4. submitting a state extension to LDR by ″checking the state extension box″ included in the tax preparation software for an electronically-filed return
  5. submitting a state paper extension request on Form R-2868, Application for Extension of Time to File Louisiana Individual Income Tax
  6. or submitting a copy of your federal paper extension (Form R-4868, Application for Extension of Time to File Federal Individual

Tax preparers who are subject to the electronic filing obligation set out in LAC 61:III.1501 are required to submit all extension requests over the internet.To file numerous extension requests, tax preparers can use the bulk extension filing application, which is available on the IRS website.This program can be utilized by any company that has registered for an Electronic Filing Identification Number (EFIN) with the Louisiana Department of Revenue (LDR), as well as by any taxpayer who has a current Louisiana Account Number on file with the LDR.An extension does not entitle the bearer to a further extension of time to pay the tax owed.The interest and late payment penalty will be applied to any payments received after the return due date has passed.

  1. the top of the page

Resident Individual Income Tax

Residents who are obliged to submit a federal individual income tax return are also required to file a Louisiana income tax return, IT-540, on which they must record all of their earned income, as well.Louisiana residents who make money in another state are subject to Louisiana’s taxation on the earnings from that other state.A brief absence from Louisiana does not automatically result in a change in your state of residence for the purposes of individual income taxation.

In Louisiana, you are entitled to a credit on Schedule G for any net tax liability you have paid to another state provided the income from that state is reflected on your Louisiana return as a resident taxpayer.Depending on the circumstances, Louisiana residents may be eligible to deduct from taxable income certain income items that are declared exempt by state law.A deduction of up to $30,000 is available to Louisiana citizens serving in the military forces who were stationed outside the state on active duty for a period of 120 or more consecutive days during the tax year.Prior to a deduction being permitted in any of these cases, the amount of income subject to a deduction must be included on the Louisiana resident’s tax return.the top of the page

Nonresident and Part-Year Resident Individual Income Tax

Nonresident and part-year resident taxpayers who are obliged to file a federal individual income tax return are also required to submit a Louisiana individual income tax return, IT-540B, on which they must record any income obtained from sources in Louisiana.A taxpayer must disclose all income from all sources in order to calculate the ratio of Louisiana adjusted gross income to federal adjusted gross income, which is used in the IT-540B computation.Only income derived from Louisiana sources, on the other hand, is subject to taxation.

Gambling winnings obtained in Louisiana are regarded to be revenue derived from the state of Louisiana.Nonresidents who obtain gaming wins from Louisiana sources and who are obliged to submit a federal income tax return are also required to file a Louisiana income tax return, which reports the Louisiana income generated on the winnings.If the amount withheld is greater than the amount owed, a refund of the difference will be granted or the difference will be applied to the taxpayer’s tax due for the next year, depending on the taxpayer’s return.Employees of the military whose domicile (house of record) is located outside of Louisiana are not obliged to submit a Louisiana income tax return on the salary they earn while serving in the armed forces.A Louisiana income tax return is needed to be filed by military members who earned nonmilitary income from Louisiana sources, or by their spouses who earned money from Louisiana sources, in order to declare the amount of Louisiana income received.In order to compute the amount of Louisiana tax payable based on the amount of their Louisiana taxable income, nonresident and part-year resident taxpayers must utilize the Tax Computation Worksheet, which is available online.

  1. In accordance with the filing status, the Tax Computation Worksheet permits a deduction for a Personal Exemption.
  2. Each dependant, as well as each taxpayer and/or spouse over the age of 65 or who is blind, receives a $1,000 tax credit that is applied in assessing the amount of tax owed on his or her behalf.
  3. the top of the page

Nonresident Athlete Individual Income Tax

  • A nonresident individual who is a member of one or more of the following organizations is considered a professional athlete and is required to electronically submit a Louisiana income tax return, IT-540B, declaring any income obtained from sources within the state of Louisiana: The Professional Golfers Association of America, also known as the PGA Tour, Inc., the National Football League, the National Basketball Association, the National Hockey League, the East Coast Hockey League, and the Pacific Coast League are among the organizations represented.

Earnings from Louisiana-based sources include remuneration for services given as a professional athlete as well as all other money derived from Louisiana-based sources such as endorsements, royalties, and promotional advertising, among others.It is necessary to divide the number of Louisiana Duty Days by the total number of Duty Days in order to calculate the revenue from compensation.An athlete’s ″duty days″ are defined as the number of days during which he or she participated as an athlete, beginning with formal preseason training and ending with their last game in which they played or were due to play, whichever comes first.

In order to compute their Louisiana taxable income, nonresident professional athlete taxpayers use Schedules NRPA-1 and NRPA-2, as well as the Tax Computation Worksheet, which calculates the amount of Louisiana tax owed depending on the amount of their Louisiana taxable income.In accordance with the filing status, the Tax Computation Worksheet permits a deduction for a Personal Exemption.Each dependant, as well as each taxpayer and/or spouse over the age of 65 or who is blind, receives a $1,000 tax credit that is applied in assessing the amount of tax owed on his or her behalf.Professional athletes, defined as residents of the state who are members of one of the organizations listed above, must electronically submit a Louisiana income tax return, Form IT-540, detailing all of their earnings.the top of the page

Declaration of Estimated Tax

According to Louisiana Revised Statute 47:116, taxpayers who expect their estimated Louisiana income tax after credits and taxes withheld to be more than $1,000 for single filers and $2,000 for joint filers must file a declaration of estimated income tax and make estimated tax payments to the Louisiana Department of Revenue.Residents should utilize the current year’s Income Tax Tables to estimate their income tax burden based on the anticipated amount of Louisiana taxable income in order to determine the projected tax.Nonresidents and part-year residents who owe Louisiana estimated tax should utilize the Tax Computation Worksheet to figure out how much they owe in Louisiana estimated tax.

In order to get general information on the calculation and payment of estimated tax, refer to the estimated payment instructions, Form IT-540ES (I).Residents who file an estimated tax declaration for the calendar year can pay the estimated tax either in whole with the declaration, or in equal installments, on or before the following deadlines: April 15, June 15, September 15, or January 15.Farmers and fishermen are entitled to special protections.If farming or fishing accounts for at least two-thirds of an individual’s estimated gross income, Revised Statute 47:117(B) allows the declaration and estimated tax payment to be made at any time on or before January 15th of the succeeding taxable year without the individual being assessed an underpayment of estimated tax penalty.If a person files their individual income tax return before March 1st of the subsequent taxable year and pays the complete amount owed, Revised Statute 47:116(F) provides an exemption from the obligation to make estimated tax payments.In the case of a taxpayer who files their individual income tax return by January 31st of the succeeding year and pays the entire amount due, Revised Statute 47:116(F) provides an exception from the estimated tax payment amendment requirement or original declaration requirement due January 15th of the succeeding year.

  1. It is not possible to avoid the underpayment penalty if you failed to pay the estimated income tax that was due earlier in the year by filing a declaration, amended declaration, or paying the last installment on time by January 15th, or by filing an income tax return on time by January 31st, or by paying the last installment on time by January 31st.
  2. Options for Estimated Tax Payments— Taxpayers have the option of paying the anticipated tax through one of the following methods:
  1. If you file electronically, you may do so through Louisiana File Online
  2. if you pay by credit card, you can do so using Official Payments
  3. and if you file by mail, you can use the Louisiana Estimated Tax Declaration Voucher For Individuals, Form IT-540ES. Make checks payable to the Department of Revenue if you want to pay by check. Please do not send cash.

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Penalty For Failure to Pay or Underpayment of Estimated Tax

The failure to pay or underpayment of anticipated income tax, as provided in Revised Statute 47:118, is punishable by a penalty. The penalty is equal to 12 percent of the underpayment amount every year for the period during which the underpayment occurred. Making a determination on the amount of the underpayment

  1. In the case of a previous taxable year, the underpayment is the difference between the installment amount that would be required if the estimated tax was 90 percent (66.66 percent for qualified farmers and fishermen) of the tax due for that year and the installment amount that was paid on or before the last date prescribed for the payment.
  2. The needed installment amount is equal to 25 percent of the required yearly payment for the purpose of calculating the underpayment amount.

Definition of the Underpayment Period—The underpayment period runs from the day on which a payment was due to the date on which the payment was not received, whichever is earlier:

  1. In order to determine whether an installment was late, the underpayment period is calculated as follows: from the day the installment was due to be paid to the earliest of these dates:

Exceptions to the underpayment of estimated tax penalty—If no declaration of estimated tax is required to be filed because the taxpayer did not reasonably expect their taxes to exceed $1,000 for single filers and $2,000 for joint filers, as required by Revised Statute 47:116(A), or if the total amount of all estimated tax payments made on or before the last date prescribed for the payment of the installment equals or exceeds the amount of the underpayment of estimated tax penalty, the installment will not be penalized for underpayment of estimated

  1. Whichever of the following is the smallest amount that would have been required to be paid on or before the date if the expected tax had been the smallest If the individual submitted a tax return for the prior year and the year was a taxable year of 12 months, the tax owed on that year’s return is calculated as follows:
  2. The tax that would have been due for the preceding taxable year based on the taxpayer’s status, personal exemptions and credits for dependents, and other facts shown on his return
  3. or, ninety percent (66.66 percent for qualified farmers and fishermen) of the tax due on an annualized basis for each quarterly period
  4. or, a combination of the foregoing.

Whichever of the following is the smallest amount that would have been needed to be paid on or before the date had the expected tax been the least amount If a person submitted a tax return for the prior year and the year was a taxable year of 12 months, the tax owed on that year’s return is calculated as follows:
The tax that would have been due for the preceding taxable year based on the taxpayer’s status, personal exemptions and credits for dependents, and other facts shown on his return; or, ninety percent (66.66 percent for qualified farmers and fishermen) of the tax due on an annualized basis for each quarterly period; or, a combination of the two.

Notification of Unpaid Tax Penalty Due to Underpayment of Estimated Tax Taxpayers who file an individual income tax return with a payment in excess of $1,000 for single filers and $2,000 for joint filers will be advised of the necessity to complete and submit an estimated tax declaration, as well as the payment of any estimated tax.An assessment of underpayment of anticipated tax penalty will be made based on the amount of underpayment and the length of time that the underpayment occurred.Request for Waiver of Penalties The form R-20128 (Request for Waiver of Penalties) and forms R-210R (for residents) and R-210NR (for nonresidents/part-year residents) must be completed by the taxpayer in order for the penalty to be waived.

The request must be submitted within one year of the tax return’s due date, including any relevant extensions, in order to be considered valid.If it can be demonstrated that the individual acted in good faith and that the failure to make the estimated payments was due to extraordinary circumstances beyond the individual’s control, or if it can be demonstrated that the individual made a declaration and paid estimated tax in accordance with R.S.47:116, 117, and 117.1 before the due date of the return without regard to any extension of time, the individual may be exempt from the requirement to file the return.It will be rejected if it is found that the individual acted with deliberate contempt for the laws of the state in which he or she resides.the top of the page

Filing an Amended Return

If you submit your Louisiana income tax return and subsequently discover that you need to make changes to your income, deductions, or credits, you must file an updated (corrected) Louisiana income tax return to reflect the changes. To file an updated return on paper, follow these steps:

  1. Use either Form IT-540, Resident Return, or Form IT-540B, Nonresident and Part-year Resident Return, depending on which form is appropriate for your situation. A separate form for amending a return does not exist in the state of Louisiana.
  2. Make sure you are using the right form for the tax year you are making the change.
  3. Filing the revised return as though the original return had not been submitted is the correct procedure. Do not make any modifications for refunds that have already been received or payments that have already been paid.
  4. The revised return should be submitted with an explanation of the change(s) and a copy of the federal amended return, Form 1040X, if one was filed.
  5. The Louisiana Department of Revenue can be reached at P.O. Box 3550 in Baton Rouge, Louisiana 70821-3550 for amended returns that contain a payment, and at P.O. Box 3440 in Baton Rouge, Louisiana 70821-3444 for all other forms of correspondence.

In addition, you have the option of filing the updated return online using Louisiana File Online, which is a free web service provided by the Louisiana Department of Revenue. the top of the page

Where to File Paper Tax Returns With or Without a Payment

Where to File Description

Individual Tax Returns by State

  • Addresses for Forms 1040, 1040-SR, 1040ES, 1040V, amended returns, and extensions are shown below by state (also addresses for taxpayers in foreign countries, U.S. possessions, or with other international filing characteristics) Taxpayers and tax professionals can use select Private Delivery Services (PDS) recognized by the Internal Revenue Service (IRS) to comply with the ″timely mailing as timely filing/paying″ regulation when filing and making tax payments. Alabama, Alaska, Arizona, Arkansas, California, Colorado, Connecticut, Delaware, District of Columbia, Florida, Georgia, Hawaii, Idaho, Illinois, Indiana, Iowa, Kansas, Kentucky, Louisiana, Maine, Maryland, Massachusetts, Michigan, Minnesota, Mississippi, Missouri, Montana, Nebraska, Nevada, New Hampshire, New Jersey, New Mexico, New York, North Carolina, North Dakota, Ohio, Oklahoma, Oregon, Pennsylvania, Rhode Island, and the District of Columbia

Form Number

Mailing addresses for all types of returns: individual, corporation, partnership, and many others. Each form has its own page with the needed address for example 1040, 1040-SR, 1040X, 7004  and 941.

Tax Exempt and Government Entities

Where to file addresses for tax exempt and government entities.

Page was last reviewed or updated on February 8, 2022.

Who must file

  1. The Louisiana Individual Income Tax Return is required to be filed by all Louisiana residents, part-year residents of Louisiana, and nonresidents who have earned income in Louisiana and are obliged to submit a federal income tax return.
  2. Customers who have overpaid their taxes through withholding or the declaration of anticipated tax must file a tax return in order to get a refund or credit.
  3. Military personnel whose domicile (house of record) is Louisiana and who are obliged to file a federal income tax return are obligated to submit a return and declare all of their income, regardless of where they were stationed during the year.

Due Date of Returns and Payments

The Louisiana Individual Income Tax Return is required to be filed by all Louisiana residents, part-year residents of Louisiana, and nonresidents who earn money in Louisiana and are obliged to submit a federal income tax return.Customers who have overpaid their tax due to withholding or the declaration of estimated tax must file a return in order to get a refund or credit.Military personnel whose domicile (or home of record) is Louisiana and who are obliged to file a federal income tax return must submit a return and disclose all of their income, regardless of where they were stationed at the time of filing.

Determination of Tax

The tax is calculated by referring to tax tables provided by the Louisiana Department of Revenue (LDOR). Based on the taxpayer’s filing status as well as the taxpayer’s Louisiana taxable income, a graded scale is employed to determine the tax rate. Tax rates have changed recently, and the following changes are reflected in the figures:

Rate of tax
EffectiveJanuary 1, 2009 EffectiveJanuary 1, 2022
Single, married filing separately, or head of household:
First $12,500 2 percent 1.85 percent
Next $37,500 4 percent 3.50 percent
Over $50,000 6 percent 4.25 percent
Married filing jointly or qualified surviving spouse:
First $25,000 2 percent 1.85 percent
Next $75,000 4 percent 3.50 percent
Over $100,000 6 percent 4.25 percent

Requesting an Extension of Time for Filing a Return

In accordance with Revised Statute 47:103, an extension of time to file an individual income tax return of up to six months may be allowed upon request.The request for an extension must be submitted before the state tax filing deadline, which is May 15th for calendar year filers and the 15th day of the fifth month after the completion of a fiscal year for those who file on a quarterly basis.The following are the five possibilities available for obtaining an extension:

  1. Filing an extension request electronically through the Louisiana Department of Revenue’s Individual Income Online Tax Filing application or the Online Extension Filing application
  2. Filing an extension request electronically through the Louisiana Department of Revenue’s Interactive Voice Response phone system by calling 225-922-3270 or 888-829-3071
  3. If you want to make an extension request, choose option3, then option 1. In order to request an extension, taxpayers must provide the following information: the primary account holder’s social security number
  4. submitting a state extension to LDR by ″checking the state extension box″ included in the tax preparation software for an electronically-filed return
  5. submitting a state paper extension request on Form R-2868, Application for Extension of Time to File Louisiana Individual Income Tax
  6. or submitting a copy of your federal paper extension (Form R-4868, Application for Extension of Time to File Federal Individual

Tax preparers who are subject to the electronic filing obligation set out in LAC 61:III.1501 are required to submit all extension requests over the internet.To file numerous extension requests, tax preparers can use the bulk extension filing application, which is available on the IRS website.This program can be utilized by any company that has registered for an Electronic Filing Identification Number (EFIN) with the Louisiana Department of Revenue (LDR), as well as by any taxpayer who has a current Louisiana Account Number on file with the LDR.

An extension does not entitle the bearer to a further extension of time to pay the tax owed.The interest and late payment penalty will be applied to any payments received after the return due date has passed.the top of the page

Resident Individual Income Tax

Residents who are obliged to submit a federal individual income tax return are also required to file a Louisiana income tax return, IT-540, on which they must record all of their earned income, as well.Louisiana residents who make money in another state are subject to Louisiana’s taxation on the earnings from that other state.A brief absence from Louisiana does not automatically result in a change in your state of residence for the purposes of individual income taxation.

In Louisiana, you are entitled to a credit on Schedule G for any net tax liability you have paid to another state provided the income from that state is reflected on your Louisiana return as a resident taxpayer.Depending on the circumstances, Louisiana residents may be eligible to deduct from taxable income certain income items that are declared exempt by state law.A deduction of up to $30,000 is available to Louisiana citizens serving in the military forces who were stationed outside the state on active duty for a period of 120 or more consecutive days during the tax year.Prior to a deduction being permitted in any of these cases, the amount of income subject to a deduction must be included on the Louisiana resident’s tax return.the top of the page

Nonresident and Part-Year Resident Individual Income Tax

Nonresident and part-year resident taxpayers who are obliged to file a federal individual income tax return are also required to submit a Louisiana individual income tax return, IT-540B, on which they must record any income obtained from sources in Louisiana.A taxpayer must disclose all income from all sources in order to calculate the ratio of Louisiana adjusted gross income to federal adjusted gross income, which is used in the IT-540B computation.Only income derived from Louisiana sources, on the other hand, is subject to taxation.

Gambling winnings obtained in Louisiana are regarded to be revenue derived from the state of Louisiana.Nonresidents who obtain gaming wins from Louisiana sources and who are obliged to submit a federal income tax return are also required to file a Louisiana income tax return, which reports the Louisiana income generated on the winnings.If the amount withheld is greater than the amount owed, a refund of the difference will be granted or the difference will be applied to the taxpayer’s tax due for the next year, depending on the taxpayer’s return.Employees of the military whose domicile (house of record) is located outside of Louisiana are not obliged to submit a Louisiana income tax return on the salary they earn while serving in the armed forces.A Louisiana income tax return is needed to be filed by military members who earned nonmilitary income from Louisiana sources, or by their spouses who earned money from Louisiana sources, in order to declare the amount of Louisiana income received.In order to compute the amount of Louisiana tax payable based on the amount of their Louisiana taxable income, nonresident and part-year resident taxpayers must utilize the Tax Computation Worksheet, which is available online.

  1. In accordance with the filing status, the Tax Computation Worksheet permits a deduction for a Personal Exemption.
  2. Each dependant, as well as each taxpayer and/or spouse over the age of 65 or who is blind, receives a $1,000 tax credit that is applied in assessing the amount of tax owed on his or her behalf.
  3. the top of the page

Nonresident Athlete Individual Income Tax

  • A nonresident individual who is a member of one or more of the following organizations is considered a professional athlete and is required to electronically submit a Louisiana income tax return, IT-540B, declaring any income obtained from sources within the state of Louisiana: The Professional Golfers Association of America, also known as the PGA Tour, Inc., the National Football League, the National Basketball Association, the National Hockey League, the East Coast Hockey League, and the Pacific Coast League are among the organizations represented.

Earnings from Louisiana-based sources include remuneration for services given as a professional athlete as well as all other money derived from Louisiana-based sources such as endorsements, royalties, and promotional advertising, among others.It is necessary to divide the number of Louisiana Duty Days by the total number of Duty Days in order to calculate the revenue from compensation.An athlete’s ″duty days″ are defined as the number of days during which he or she participated as an athlete, beginning with formal preseason training and ending with their last game in which they played or were due to play, whichever comes first.

In order to compute their Louisiana taxable income, nonresident professional athlete taxpayers use Schedules NRPA-1 and NRPA-2, as well as the Tax Computation Worksheet, which calculates the amount of Louisiana tax owed depending on the amount of their Louisiana taxable income.In accordance with the filing status, the Tax Computation Worksheet permits a deduction for a Personal Exemption.Each dependant, as well as each taxpayer and/or spouse over the age of 65 or who is blind, receives a $1,000 tax credit that is applied in assessing the amount of tax owed on his or her behalf.Professional athletes, defined as residents of the state who are members of one of the organizations listed above, must electronically submit a Louisiana income tax return, Form IT-540, detailing all of their earnings.the top of the page

Declaration of Estimated Tax

According to Louisiana Revised Statute 47:116, taxpayers who expect their estimated Louisiana income tax after credits and taxes withheld to be more than $1,000 for single filers and $2,000 for joint filers must file a declaration of estimated income tax and make estimated tax payments to the Louisiana Department of Revenue.Residents should utilize the current year’s Income Tax Tables to estimate their income tax burden based on the anticipated amount of Louisiana taxable income in order to determine the projected tax.Nonresidents and part-year residents who owe Louisiana estimated tax should utilize the Tax Computation Worksheet to figure out how much they owe in Louisiana estimated tax.

In order to get general information on the calculation and payment of estimated tax, refer to the estimated payment instructions, Form IT-540ES (I).Residents who file an estimated tax declaration for the calendar year can pay the estimated tax either in whole with the declaration, or in equal installments, on or before the following deadlines: April 15, June 15, September 15, or January 15.Farmers and fishermen are entitled to special protections.If farming or fishing accounts for at least two-thirds of an individual’s estimated gross income, Revised Statute 47:117(B) allows the declaration and estimated tax payment to be made at any time on or before January 15th of the succeeding taxable year without the individual being assessed an underpayment of estimated tax penalty.If a person files their individual income tax return before March 1st of the subsequent taxable year and pays the complete amount owed, Revised Statute 47:116(F) provides an exemption from the obligation to make estimated tax payments.In the case of a taxpayer who files their individual income tax return by January 31st of the succeeding year and pays the entire amount due, Revised Statute 47:116(F) provides an exception from the estimated tax payment amendment requirement or original declaration requirement due January 15th of the succeeding year.

  1. It is not possible to avoid the underpayment penalty if you failed to pay the estimated income tax that was due earlier in the year by filing a declaration, amended declaration, or paying the last installment on time by January 15th, or by filing an income tax return on time by January 31st, or by paying the last installment on time by January 31st.
  2. Options for Estimated Tax Payments— Taxpayers have the option of paying the anticipated tax through one of the following methods:
  1. If you file electronically, you may do so through Louisiana File Online
  2. if you pay by credit card, you can do so using Official Payments
  3. and if you file by mail, you can use the Louisiana Estimated Tax Declaration Voucher For Individuals, Form IT-540ES. Make checks payable to the Department of Revenue if you want to pay by check. Please do not send cash.

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Penalty For Failure to Pay or Underpayment of Estimated Tax

The failure to pay or underpayment of anticipated income tax, as provided in Revised Statute 47:118, is punishable by a penalty. The penalty is equal to 12 percent of the underpayment amount every year for the period during which the underpayment occurred. Making a determination on the amount of the underpayment

  1. In the case of a previous taxable year, the underpayment is the difference between the installment amount that would be required if the estimated tax was 90 percent (66.66 percent for qualified farmers and fishermen) of the tax due for that year and the installment amount that was paid on or before the last date prescribed for the payment.
  2. The needed installment amount is equal to 25 percent of the required yearly payment for the purpose of calculating the underpayment amount.

Definition of the Underpayment Period—The underpayment period runs from the day on which a payment was due to the date on which the payment was not received, whichever is earlier:

  1. In order to determine whether an installment was late, the underpayment period is calculated as follows: from the day the installment was due to be paid to the earliest of these dates:

Exceptions to the underpayment of estimated tax penalty—If no declaration of estimated tax is required to be filed because the taxpayer did not reasonably expect their taxes to exceed $1,000 for single filers and $2,000 for joint filers, as required by Revised Statute 47:116(A), or if the total amount of all estimated tax payments made on or before the last date prescribed for the payment of the installment equals or exceeds the amount of the underpayment of estimated tax penalty, the installment will not be penalized for underpayment of estimated

  1. Whichever of the following is the smallest amount that would have been required to be paid on or before the date if the expected tax had been the smallest If the individual submitted a tax return for the prior year and the year was a taxable year of 12 months, the tax owed on that year’s return is calculated as follows:
  2. The tax that would have been due for the preceding taxable year based on the taxpayer’s status, personal exemptions and credits for dependents, and other facts shown on his return
  3. or, ninety percent (66.66 percent for qualified farmers and fishermen) of the tax due on an annualized basis for each quarterly period
  4. or, a combination of the foregoing.

Ninety percent of the tax computed at the appropriate rates on the basis of real taxable income for the months in the taxable year ending before the month in which the installment is needed to be paid is deducted from the amount of the installment.

Notification of Unpaid Tax Penalty Due to Underpayment of Estimated Tax Taxpayers who file an individual income tax return with a payment in excess of $1,000 for single filers and $2,000 for joint filers will be advised of the necessity to complete and submit an estimated tax declaration, as well as the payment of any estimated tax.An assessment of underpayment of anticipated tax penalty will be made based on the amount of underpayment and the length of time that the underpayment occurred.Request for Waiver of Penalties The form R-20128 (Request for Waiver of Penalties) and forms R-210R (for residents) and R-210NR (for nonresidents/part-year residents) must be completed by the taxpayer in order for the penalty to be waived.

The request must be submitted within one year of the tax return’s due date, including any relevant extensions, in order to be considered valid.If it can be demonstrated that the individual acted in good faith and that the failure to make the estimated payments was due to extraordinary circumstances beyond the individual’s control, or if it can be demonstrated that the individual made a declaration and paid estimated tax in accordance with R.S.47:116, 117, and 117.1 before the due date of the return without regard to any extension of time, the individual may be exempt from the requirement to file the return.It will be rejected if it is found that the individual acted with deliberate contempt for the laws of the state in which he or she resides.the top of the page

Filing an Amended Return

If you submit your Louisiana income tax return and subsequently discover that you need to make changes to your income, deductions, or credits, you must file an updated (corrected) Louisiana income tax return to reflect the changes. To file an updated return on paper, follow these steps:

  1. Use either Form IT-540, Resident Return, or Form IT-540B, Nonresident and Part-year Resident Return, depending on which form is appropriate for your situation. A separate form for amending a return does not exist in the state of Louisiana.
  2. Make sure you are using the right form for the tax year you are making the change.
  3. Filing the revised return as though the original return had not been submitted is the correct procedure. Do not make any modifications for refunds that have already been received or payments that have already been paid.
  4. The revised return should be submitted with an explanation of the change(s) and a copy of the federal amended return, Form 1040X, if one was filed.
  5. The Louisiana Department of Revenue can be reached at P.O. Box 3550 in Baton Rouge, Louisiana 70821-3550 for amended returns that contain a payment, and at P.O. Box 3440 in Baton Rouge, Louisiana 70821-3444 for all other forms of correspondence.

In addition, you have the option of filing the updated return online using Louisiana File Online, which is a free web service provided by the Louisiana Department of Revenue. the top of the page

Form 1040 and Form 1040-SR addresses for taxpayers living within the 50 states

Arkansas,Connecticut, Delaware, District of Columbia, Illinois, Indiana, Iowa, Kentucky, Maine, Maryland,  Massachusetts, Minnesota, Missouri, New Hampshire,  New Jersey,  New York, Oklahoma, Rhode Island, Vermont,  Virginia, West Virginia, Wisconsin Department of the Treasury Internal Revenue Service Kansas City, MO 64999-0002 Internal Revenue Service P.O. Box 931000 Louisville, KY 40293-1000
Pennsylvania Department of the Treasury Internal Revenue Service Kansas City, MO 64999-0002 Internal Revenue Service P. O. Box 802501 Cincinnati, OH 45280-2501
Florida, Louisiana, Mississippi, Texas Department of the Treasury Internal Revenue Service Austin, TX 73301-0002 Internal Revenue Service P.O. Box 1214 Charlotte, NC 28201-1214
Alabama,  Georgia, North Carolina, South Carolina, Tennessee Department of the Treasury Internal Revenue Service Kansas City, MO 64999-0002 Internal Revenue Service P O Box 1214 Charlotte, NC 28201-1214
Arizona, New Mexico Department of the Treasury Internal Revenue Service Austin, TX 73301-0002 Internal Revenue Service P.O. Box 802501 Cincinnati, OH 45280-2501
Alaska, California,  Colorado, Hawaii, Idaho, Kansas, Michigan,  Montana, Nebraska, Nevada, Ohio, Oregon, North Dakota, South Dakota, Utah, Washington, Wyoming Department of the Treasury Internal Revenue Service Ogden, UT 84201-0002 Internal Revenue Service P O Box 802501 Cincinnati, OH 45280-2501

Mail Your Tax Return with USPS

Use the United States Postal Service® to mail your tax return, obtain verification that it was received, and monitor its arrival at the Internal Revenue Service.The deadline for filing federal tax returns In order to be considered timely submitted, the IRS requires that the tax return be addressed correctly, have sufficient postage, and be postmarked by the due date.The deadline to file your federal tax return for the tax year 2021 is April 18, 2022.

  • Check the Postal Service’s operating hours. To Be Delivered to the Correct Location You can find out where to mail your tax return by visiting the IRS website. Write the destination and return addresses clearly on the envelope, or print your mailing label and postage on the envelope. Addresses for Mailing Paper Tax Returns
  • Make Use of the Proper Postage Use a kitchen scale or a postage scale to weigh your envelope and apply the appropriate amount of postage to it. The majority of tax returns are many pages lengthy and weigh more than 1 oz. in total weight. Tax returns that are not delivered with sufficient postage will be returned. Calculate postage and ensure that you meet the postmark deadline. If your tax return is postmarked by the deadline for submitting it, the Internal Revenue Service deems it to have been filed on time. Returns should be mailed to a blue collection box provided by the United States Postal Service or dropped off at a Postal facility with a pickup time before the deadline. Tax filers can take advantage of longer hours and late postmarking at some Post OfficeTM locations. To find out if a Post Office in your area will be open late on tax day, give them a call. Locate USPS drop-off and pick-up locations.
  • At the Post Office, you may purchase a Certificate of Mailing to provide you with additional piece of mind. A Certificate of Postal is a proof of mailing receipt that verifies that you mailed your tax return on a specific date and at the address specified. After you’ve submitted your taxes, make a copy of your receipt and save it safely. Receipts are not retained by the United States Postal Service®. Unless your return is delayed or lost, the postmark will not be visible
  • nonetheless, the receipt for your Certificate of Mailing will serve as proof that you submitted your return on time. Certificate of Mailing Service (Certificate of Mailing Service) These mailing providers affix a postmark to your return as part of their service. In the case of an IRS deadline, your return is deemed timely if it is postmarked by that date. With Click-N-Ship®, you can pay for postage online and print a mailing label from the convenience of your own home or office computer. When you generate a Click-N-Ship label with postage, an electronic record is created for the label on the date you specify, thus it is critical that you ship your box on the same day as the shipment date you specified when you generated the label. Your shipment history will be saved in your online Click-N-Ship account for a period of six months. Produce a shipping label for Priority Mail Express®
  • delivery in 12 working days
  • includes USPS Tracking®
  • eligible for Click-N-Ship
  • Priority Mail®
  • delivery in 1 to 3 working days
  • USPS Tracking® included
  • $19.95
  • It is possible to ship using the Click-N-Ship option
  • it is possible to receive a Certificate of Mailing.
  • First-Class Mail®
  • delivery in 1 to 5 business days
  • additional services available
  • Qualification for a Certificate of Mailing

IRS Tips & Help

The Postal Service® suggests that you double-check any tax information with a tax professional or the Internal Revenue Service (the IRS). Visit the Internal Revenue Service’s website.

Form 941 Mailing Address – State-Wise Form 941 Mailing Addresses

A quick overview of Form 941 as well as state-by-state mailing addresses for the quarter, as well as suggestions for sending your 941 forms more quickly.When businesses make payments to their employees, they are required to withhold certain federal taxes from the wages and salaries they pay.This is referred to as tax withholding.

On Form 941, employers are required to record the amount of Social Security or Medicare taxes withheld in addition to reporting the employer’s part of Social Security or Medicare tax.It is necessary to send or electronically file IRS Form 941 if you are an employer who has completed your tax information reporting with the IRS Form 941.If you are not an employer, you can complete your tax information reporting online.The Internal Revenue Service (IRS) is recommending filers to use eFiling instead of paper filing in order to ensure the safety of taxpayers in the wake of the virus epidemic and to encourage electronic filing.Moreover, the Internal Revenue Service (IRS) has lowered the barrier for paper filing for some forms, signaling that the threshold would be lowered even further with each subsequent tax year.For the time being, let’s concentrate on Form 941 and the numerous methods of submitting the federal form effectively and safely.

  1. You can opt to jump forward to the information you’re searching for by using the fast links provided below.
  2. So let’s get down to business.
  3. Form 941 is an information return filed with the Internal Revenue Service.
  4. It is used to record income taxes, Social Security taxes, and Medicare taxes that have been withheld from employees’ pay in the form of withholding.
  5. In the event that you are an employer and you have withheld the aforementioned taxes from your employees’ paychecks, then you will most likely be required to file Form 941 on a quarterly basis.

According to the IRS, taxpayers are required to file Form 941 at the end of each quarter in the following ways.Employers are required to file Form 941 before or on the due date in order to avoid being assessed a late filing penalty by the IRS.The amount of the penalty assessments varies depending on how long the file was delayed.In addition, the longer you wait to file your Form 941, the more penalties and interest will accumulate on your forms.Note: The Internal Revenue Service applies a normal penalty of 5 percent of the unpaid tax amount for late submission of Form 941.Here is an overview of the late filing penalty for Form 941 excluding the standard number, as well as a depiction of the penalty for unpaid taxes, which is not included in the standard figure.

  • Here’s a state-by-state postal address chart to make sending Form 941 a little easier.
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Connecticut Department of the TreasuryInternal Revenue ServiceKansas City, MO 64999-0005 Internal Revenue ServicePO Box 806532Cincinnati, OH 45280-6532
Delaware Department of the TreasuryInternal Revenue ServiceKansas City, MO 64999-0005 Internal Revenue ServicePO Box 806532Cincinnati, OH 45280-6532
District of Columbia Department of the TreasuryInternal Revenue ServiceKansas City, MO 64999-0005 Internal Revenue ServicePO Box 806532Cincinnati, OH 45280-6532
Georgia Department of the TreasuryInternal Revenue ServiceKansas City, MO 64999-0005 Internal Revenue ServicePO Box 806532Cincinnati, OH 45280-6532
Illinois Department of the TreasuryInternal Revenue ServiceKansas City, MO 64999-0005 Internal Revenue ServicePO Box 806532Cincinnati, OH 45280-6532
Indiana Department of the TreasuryInternal Revenue ServiceKansas City, MO 64999-0005 Internal Revenue ServicePO Box 806532Cincinnati, OH 45280-6532
Kentucky Department of the TreasuryInternal Revenue ServiceKansas City, MO 64999-0005 Internal Revenue ServicePO Box 806532Cincinnati, OH 45280-6532
Maine Department of the TreasuryInternal Revenue ServiceKansas City, MO 64999-0005 Internal Revenue ServicePO Box 806532Cincinnati, OH 45280-6532
Maryland Department of the TreasuryInternal Revenue ServiceKansas City, MO 64999-0005 Internal Revenue ServicePO Box 806532Cincinnati, OH 45280-6532
Massachusetts Department of the TreasuryInternal Revenue ServiceKansas City, MO 64999-0005 Internal Revenue ServicePO Box 806532Cincinnati, OH 45280-6532
Michigan Department of the TreasuryInternal Revenue ServiceKansas City, MO 64999-0005 Internal Revenue ServicePO Box 806532Cincinnati, OH 45280-6532
New Hampshire Department of the TreasuryInternal Revenue ServiceKansas City, MO 64999-0005 Internal Revenue ServicePO Box 806532Cincinnati, OH 45280-6532
New Jersey Department of the TreasuryInternal Revenue ServiceKansas City, MO 64999-0005 Internal Revenue ServicePO Box 806532Cincinnati, OH 45280-6532
New York Department of the TreasuryInternal Revenue ServiceKansas City, MO 64999-0005 Internal Revenue ServicePO Box 806532Cincinnati, OH 45280-6532
North Carolina Department of the TreasuryInternal Revenue ServiceKansas City, MO 64999-0005 Internal Revenue ServicePO Box 806532Cincinnati, OH 45280-6532
Ohio Department of the TreasuryInternal Revenue ServiceKansas City, MO 64999-0005 Internal Revenue ServicePO Box 806532Cincinnati, OH 45280-6532
Pennsylvania Department of the TreasuryInternal Revenue ServiceKansas City, MO 64999-0005 Internal Revenue ServicePO Box 806532Cincinnati, OH 45280-6532
Rhode Island Department of the TreasuryInternal Revenue ServiceKansas City, MO 64999-0005 Internal Revenue ServicePO Box 806532Cincinnati, OH 45280-6532
South Carolina Department of the TreasuryInternal Revenue ServiceKansas City, MO 64999-0005 Internal Revenue ServicePO Box 806532Cincinnati, OH 45280-6532
Tennessee Department of the TreasuryInternal Revenue ServiceKansas City, MO 64999-0005 Internal Revenue ServicePO Box 806532Cincinnati, OH 45280-6532
Vermont Department of the TreasuryInternal Revenue ServiceKansas City, MO 64999-0005 Internal Revenue ServicePO Box 806532Cincinnati, OH 45280-6532
Virginia Department of the TreasuryInternal Revenue ServiceKansas City, MO 64999-0005 Internal Revenue ServicePO Box 806532Cincinnati, OH 45280-6532
West Virginia Department of the TreasuryInternal Revenue ServiceKansas City, MO 64999-0005 Internal Revenue ServicePO Box 806532Cincinnati, OH 45280-6532
Wisconsin Department of the TreasuryInternal Revenue ServiceKansas City, MO 64999-0005 Internal Revenue ServicePO Box 806532Cincinnati, OH 45280-6532
Alabama Department of the TreasuryInternal Revenue ServiceOgden, UT 84201-0005 Internal Revenue ServiceP.O. Box 932100Louisville, KY 40293-2100
Alaska Department of the TreasuryInternal Revenue ServiceOgden, UT 84201-0005 Internal Revenue ServiceP.O. Box 932100Louisville, KY 40293-2100
Arizona Department of the TreasuryInternal Revenue ServiceOgden, UT 84201-0005 Internal Revenue ServiceP.O. Box 932100Louisville, KY 40293-2100
Arkansas Department of the TreasuryInternal Revenue ServiceOgden, UT 84201-0005 Internal Revenue ServiceP.O. Box 932100Louisville, KY 40293-2100
California Department of the TreasuryInternal Revenue ServiceOgden, UT 84201-0005 Internal Revenue ServiceP.O. Box 932100Louisville, KY 40293-2100
Colorado Department o

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