Louisiana Income Taxes and LA State Tax Forms

Louisiana
"The Pelican State"

Start Federal and Louisiana State Tax Returns

Start Louisiana State Tax Return Only

Where is my Louisiana State Tax Refund?

Where is my Federal Tax Refund?

How to file a Louisiana Tax Extension

How to file a Louisiana Tax Amendment

Prepare and efile Your Louisiana Tax Return

The efile.com tax software makes it easy for you to efile your state tax return and use the correct state tax forms. Prepare and efile your Louisiana state tax return (resident, nonresident, or part-year resident) and Federal tax return together or separately at efile.com. View the federal tax return filing requirements.

Louisiana Income Tax Filing Deadline

The regular deadline to file a Louisiana state income tax return is May 15.

Tax Deadline Date	Type of Income Tax Return	Filing Deadline / Due Date Description
May 15, 2013	2012 Louisiana State Tax Return	Due date for Louisiana State Income Tax Returns - income tax filing deadline
May 15, 2013	2012 Louisiana State Tax Extension	Due date for Louisiana extensions
November 15, 2013	2012 Louisiana State Tax Return	Last day to efile a 2012 Louisiana State Income Tax Return for tax extension filers and late efilers

View all state tax return filing deadlines.

Find federal income tax return filing deadlines.

Louisiana State Tax Forms that Can Be efiled

efile.com supports all of the forms that Louisiana allows to be efiled. You can efile any of the following Louisiana state tax forms:

Form/Schedule	Description	Can I efile this form?
Form IT-540	Louisiana Resident Income Tax Return	efile It efile It efile It
Form IT-540B	Louisiana Nonresident and Part-Year Resident Income Tax Return
Schedule E	Adjustments to Income
Schedule F	Refundable Tax Credits
Schedule G	Nonrefundable Tax Credits
Schedule H	Modified Federal Income Tax Deduction
Form R-210	Underpayment of Individual Income Tax Penalty Computation
Form R-540V	Individual Income Tax Electronic Filing Payment Voucher
Form R-3400	Certification of Donation or Contributions of Property of a Sophisticated and Technological Nature
Form R-20128	Request for Waiver of Penalties for Delinquency and/or Underpayment
Form R-1362	Natural Disaster Claim for Refund of State Sales Taxes Paid
Form R-1362D	Natural Disaster Claim for Refund Schedule of Tangible Personal Property Destroyed by Natural Disaster
Form R-1362S	Natural Disaster Claim for Refund Calculation of State Sales Tax Refund Due
Form R-INS	Supplement Schedule for Refund of Louisiana Citizens Property Insurance Assessment
Form R-10610	Schedule of Ad Valorem Tax Credit Claimed by Manufacturers, Distributors and Retailers for Ad Valorem Tax Paid on Inventory

Louisiana State Tax Forms that Cannot Be efiled

Form	Description
Form L-4	Employee's Withholding Allowance Certificate

LA Tax Extension

Extension Form	Louisiana Extension Instructions	How to File
Form R-2868	Starting in Tax Year 2011, taxpayers are required to submit Form R-2868, Application for Extension of Time to File Louisiana Individual Income Tax, on or before the May 15 return deadline. Louisiana no longer recognizes an extension granted by the Internal Revenue Service. An extension only extends the time to file the return, not the time to pay any tax that may be due. Payments received after May 15 will be charged late payment and interest penalties. If you are expected to make LA state estimated payments, pay by check or money order by using Form IT-540ES, Louisiana Estimated Tax Declaration Voucher for Individuals.	Work with a TaxPro goPRO Form IT-540ES

Extension Form

Louisiana Extension Instructions

How to File

Form R-2868

Starting in Tax Year 2011, taxpayers are required to submit Form R-2868, Application for Extension of Time to File Louisiana Individual Income Tax, on or before the May 15 return deadline. Louisiana no longer recognizes an extension granted by the Internal Revenue Service.

An extension only extends the time to file the return, not the time to pay any tax that may be due. Payments received after May 15 will be charged late payment and interest penalties.

If you are expected to make LA state estimated payments, pay by check or money order by using Form IT-540ES, Louisiana Estimated Tax Declaration Voucher for Individuals.

Work with a TaxPro

goPRO

Form IT-540ES

Important Reminder! If you are efiling a Louisiana tax extension, you may need to efile a federal tax extension as well.

LA Tax Amendment

Amendment Form	Louisiana Amendment Instructions	How to File
LA Amended Return	If you have already filed or efiled your state return and you need to make corrections, you can file an amended return. To prepare an amended Louisiana tax return, simply fill out a new Form IT-540 or IT-540B for the tax year you are amending. Mark the "Amended Return" box with an "X". File the return as if you did not file the original return. Do not make any adjustments for refunds previously received or for payments previously made. Along with the LA amended return, submit an explanation of the change(s) you made to the return. Include a copy of the federal amended return, Form 1040X, if you filed one. You cannot efile a LA amended return, so you will need to mail it to the address on the form.	Work with a TaxPro goPRO

Amendment Form

Louisiana Amendment Instructions

How to File

LA Amended Return

If you have already filed or efiled your state return and you need to make corrections, you can file an amended return.

To prepare an amended Louisiana tax return, simply fill out a new Form IT-540 or IT-540B for the tax year you are amending. Mark the "Amended Return" box with an "X". File the return as if you did not file the original return. Do not make any adjustments for refunds previously received or for payments previously made.

Along with the LA amended return, submit an explanation of the change(s) you made to the return. Include a copy of the federal amended return, Form 1040X, if you filed one. You cannot efile a LA amended return, so you will need to mail it to the address on the form.

Work with a TaxPro

goPRO

Important Reminder! If you are filing a Louisiana tax amendment, you may need to file a federal tax amendment as well.

Past Year Forms: Tax Year 2011 Louisiana Tax Forms (Print, Fill Out, and Mail)
Form IT-540	Louisiana Resident Income Tax Return	Work with a TaxPro goPRO
Form IT-540B	Louisiana Nonresident and Part-Year Resident Income Tax Return
Form IT-540ES	Louisiana Estimated Tax Declaration Voucher for Individuals
Schedule E	Adjustments to Income
Schedule F	Refundable Tax Credits
Schedule G	Nonrefundable Tax Credits
Schedule H	Modified Federal Income Tax Deduction
Form R-210	Underpayment of Individual Income Tax Penalty Computation
Form R-3400	Certification of Donation or Contributions of Property of a Sophisticated and Technological Nature
Form R-20128	Request for Waiver of Penalties for Delinquency and/or Underpayment
Form R-1362	Natural Disaster Claim for Refund of State Sales Taxes Paid
Form R-1362D	Natural Disaster Claim for Refund Schedule of Tangible Personal Property Destroyed by Natural Disaster
Form R-1362S	Natural Disaster Claim for Refund Calculation of State Sales Tax Refund Due
Form R-INS	Supplement Schedule for Refund of Louisiana Citizens Property Insurance Assessment
Form R-10610	Schedule of Ad Valorem Tax Credit Claimed by Manufacturers, Distributors and Retailers for Ad Valorem Tax Paid on Inventory

Where's My Refund? - Check Your Louisiana State Tax Refund Status

If you efiled your LA state tax return, information on your refund is usually available after 7-10 business days. If you filed your return on paper, allow 12 to 16 weeks for your LA return to be processed before checking your refund status.

Check your Louisiana refund tax return status online.

LA efile Error Codes

If your Louisiana state return was rejected, you will receive an error reject code. If you prepared and efiled your return on efile.com, we will provide you with an explanation of how to correct the error on your return. You may then resubmit your state return at no additional charge until it is accepted by the state.

View a list of all Louisiana State efile Income Tax Return Error Reject Codes.

Louisiana Tax Facts

LA Income Tax:

Individual income is taxed across three tax brackets at three graduated tax rates.

2% for the first $12,500 of taxable income
4% for incomes between $12,501 and $50,000
6% for incomes above $50,000

LA Sales Tax:

Louisiana has a sales tax rate of 4%. This rate is comprised of a 3.97% state sales tax and a 0.03% LA Tourism Promotion District sales tax.

The state also has a 8% use tax applied toward out-of-state purchased goods. The LA Department of Revenue distributes 4% of the tax to local governments.

More information on Louisiana Sales Tax

LA Sales Tax Holiday:

Louisiana holds three annual sales tax holidays. During these holidays, certain items are exempt from Louisiana sales tax.

Refer to the chart below for all Louisiana sales tax holidays for 2013. We will update this chart when more sales tax holiday dates become available.

Sales Tax Holiday Dates	Sales Tax Holiday Items Included
May 25-26, 2013	Emergency supplies (i.e. batteries, flashlights, chargers, food storage coolers) and other hurricane preparation items: $1,500 or less
August, 2013	All tangible personal property selling up to $2,500 Note: Vehicles, prepared food items, and items to be used for a business, profession, or trade are NOT exempt from the LA sales tax.
September, 2013	Firearms, ammunition and hunting supplies (i.e. apparel, binoculars, boots, all-terrain vehicles)

Sales Tax Holiday Dates

Sales Tax Holiday Items Included

May 25-26, 2013

Emergency supplies (i.e. batteries, flashlights, chargers, food storage coolers) and other hurricane preparation items: $1,500 or less

August, 2013

All tangible personal property selling up to $2,500

Note: Vehicles, prepared food items, and items to be used for a business, profession, or trade are NOT exempt from the LA sales tax.

September, 2013

Firearms, ammunition and hunting supplies (i.e. apparel, binoculars, boots, all-terrain vehicles)

LA Personal Property Tax:

Property taxes are assessed and collected at the local level, not by the LA Department of Revenue.

The state offers a homestead exemption on the first $7,500 of the value of a person's main residence, but it usually does not apply to local government taxes.

Odd Tax Fact:

Louisiana has a breastfeeding sales tax exemption. Among the items included in the exemption are breast pumps and accessories, breast pump replacement parts, storage bags and accessories, and nursing bras.

However, items specifically used by the mother for comfort and convenience, rather than the act of breastfeeding itself, are subject to sales tax. These items include nursing pads, pillows, covers, stools, and bottles/bottle accessories.

LA State Tax Agency:

For more information, you can visit the website of The Louisiana Department of Revenue.