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, 2017	2016 Louisiana State Tax Return	Due date for Louisiana State Income Tax Returns
May 15, 2017	2016 Louisiana State Tax Extension	Due date for Louisiana extensions
November 15, 2017	2016 Louisiana State Tax Return	Last day to efile a 2016 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 540/B	Income Tax Return [Resident, Nonresident, and Part-Year]	efile It efile It efile It
Form 540/B	Income Tax Return (School Expense Deduction Worksheet)
Form 540/B Schedule E	Adjustments to Income
Form 540/B Schedule F	Refundable Tax Credits
Form 540/B Schedule G	Nonrefundable Credits
Form R-540V	Individual Income Tax Electronic Filing Payment Voucher
Form R-1362	Disaster Loss Claim [Natural Disaster Claim for Refund of State Sales Taxes Paid]
LA [Form R-1362D]	Property Destroyed During Natural Disaster [Natural Disaster Claim for Refund Schedule of Tangible Personal Property Destroyed by Natural Disaster]
Form R-3400	Certification of Donation or Contributions
Form R-INS	Citizens Property Insurance Assessment

Louisiana State Tax Forms that Cannot Be efiled

Louisiana State Tax Withholding Form

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

LA Tax Extension

Extension Form	Louisiana Extension Instructions	How to File
No Physical Form	Taxpayers are required to submit a LA state extension electronically via the Louisiana Department of Revenue website on or before the May 15, 2017 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. To submit a payment if you're efiling an extension, you can use Form R-2868V, Electronically Filed Extension Payment Voucher. Payments received after May 15, 2017 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.	Complete and submit online extension via LA state tax agency website

Extension Form

Louisiana Extension Instructions

How to File

No Physical Form

Taxpayers are required to submit a LA state extension electronically via the Louisiana Department of Revenue website on or before the May 15, 2017 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. To submit a payment if you're efiling an extension, you can use Form R-2868V, Electronically Filed Extension Payment Voucher. Payments received after May 15, 2017 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.

Complete and submit online extension via LA state tax agency website

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

LA Tax Amendment

Amended Louisiana state tax returns cannot be efiled; they must be filed by mail. Learn how to prepare and file a Louisiana tax amendment.

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

2015 Previous Year Louisiana State Tax Forms

Louisiana tax returns for 2015 cannot be efiled. Download the 2015 tax forms, complete them, and mail them to the Louisiana Department of Revenue.

Form/Schedule	Description	How to File
Form IT-540	Louisiana Resident Income Tax Return	Download, complete, print out, sign, and mail
Form IT-540B	Louisiana Nonresident and Part-Year Resident Income Tax Return	Download, complete, print out, sign, and mail
Form IT-540ES	Louisiana Estimated Tax Declaration Voucher for Individuals
Form IT-540 Schedule E	Adjustments to Income
Form IT-540 Schedule F	Refundable Tax Credits
Form IT-540 Schedule G	Nonrefundable Tax Credits
Form R-210	Underpayment of Individual Income Tax Penalty Computation
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-3400	Certification of Donation or Contributions of Property of a Sophisticated and Technological Nature
Form R-10610	Schedule of Ad Valorem Tax Credit Claimed by Manufacturers, Distributors and Retailers for Ad Valorem Tax Paid on Inventory
Form R-20128	Request for Waiver of Penalties for Delinquency and/or Underpayment
Form R-INS	Supplement Schedule for Refund of Louisiana Citizens Property Insurance Assessment

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 taxable incomes between $12,501 and $50,000
6% for taxable incomes $50,001 and above

For married persons filing jointly, the rates are the same but the income brackets are doubled.

LA Sales Tax:

Louisiana has a sales tax rate of 5%. 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 2017.

Sales Tax Holiday Dates	Sales Tax Holiday Items Included
May 27-28, 2017	Emergency supplies (i.e. batteries, flashlights, chargers, food storage coolers) and other hurricane preparation items: $1,500 or less
August 4-5, 2017	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 1-3, 2017	Firearms, ammunition and hunting supplies (i.e. apparel, binoculars, boots, all-terrain vehicles)

Sales Tax Holiday Dates

Sales Tax Holiday Items Included

May 27-28, 2017

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

August 4-5, 2017

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 1-3, 2017

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.