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News Releases

Some federal COVID-19 relief benefits are subject to state income tax...Continue Reading

BATON ROUGE - The Louisiana Department of Revenue (LDR) advises taxpayers to be aware of the state tax implications of federal COVID-19 relief benefits when they begin filing their 2020 state individual income taxes this week.

 

On Friday, Feb. 12, LDR will begin accepting tax returns through Louisiana File Online, the state’s free, electronic tax filing application; or through commercially available tax filing software. We will also begin processing paper returns downloaded from the LDR website at www.revenue.louisiana.gov/forms.

 

As taxpayers prepare their returns, it is important to understand which federal pandemic-related benefits are taxable at the state level and which are not.

 

Economic Impact Payments

 

The federal Coronavirus Aid, Relief and Economic Security (CARES) Act provided Economic Impact Payments of $1,200 for qualifying individuals and $2,400 for qualifying married couples, with an additional $500 per dependent child. Under the Coronavirus Response and Relief Supplemental Appropriations Act, passed as part of the Consolidated Appropriations Act of 2021, (CARES II), individuals began receiving automatically a second round of Economic Impact Payments of up to $600 for individuals or $1,200 for married couples and up to $600 for each qualifying child beginning in December. The payments are refundable tax credits and are not considered taxable income for federal or state tax purposes. They are not subject to Louisiana state income tax.

 

Federal Pandemic Unemployment Compensation

 

The CARES Act provided $600 weekly supplemental unemployment benefits for individuals out of work for reasons related to the pandemic. Additionally, CARES II provides up to $300 in weekly supplemental unemployment benefits.  These benefits are subject to Louisiana state income tax.

 

Suspected Unemployment Benefits Identity Fraud

 

According to the Louisiana Workforce Commission (LWC), pandemic-related unemployment benefits became a target of identity thieves who used stolen personal information to claim fraudulent unemployment payments in multiple states, including Louisiana. Anyone who receives a 1099-G tax form from LWC that documents unemployment benefits they did not receive, or overstates benefits they did receive, should report the possibility of fraud.

 

·       Louisiana Department of Revenue Identity Theft Affidavit

·       Louisiana Workforce Commission Suspected Fraud Form

 

Frontline Worker Rebates

 

Act 12 of the 2020 First Extraordinary Session of the Louisiana Legislature provided for a one-time $250 rebate for eligible workers earning $50,000 per year or less, who spent at least 200 hours responding to or mitigating the COVID-19 crisis from March 22, 2020, through May 14, 2020. The rebates, funded by the CARES Act, are subject to Louisiana state income tax.

 

Main Street Recovery Program

 

Act 311 of the 2020 Regular Session of the Louisiana Legislature allocated federal CARES Act funds to provide grants of up to $15,000 to eligible small businesses through a program administered by the Louisiana Department of Treasury. Funds disseminated through this program are subject to Louisiana state income tax.

 

Paycheck Protection Program

 

The Paycheck Protection Program (PPP) established by the CARES Act, provides small businesses with funding for payroll costs, mortgage interest, rent, and utilities. The PPP loans are forgivable under certain conditions and the loan forgiveness is not taxable income for federal tax purposes. The PPP loan forgiveness is not subject to Louisiana state income tax.

 

2020 Louisiana Individual Income Tax returns and payments are due Monday, May 17, 2021.

 

Louisiana state income tax filing begins Friday, Feb. 12...Continue Reading

 

 

BATON ROUGE - The Louisiana Department of Revenue will begin accepting and processing 2020 state individual income tax returns on Friday, Feb. 12, 2021. The date coincides with the date the IRS begins accepting 2020 federal income tax returns.

 

On Feb. 12, Louisiana taxpayers can begin filing their state income tax returns electronically through Louisiana File Online, the state’s free web portal for individual tax filers. Louisiana File Online allows taxpayers to:

 

  • File returns and pay taxes electronically
  • Check the status of individual income tax refunds
  • Amend current and prior-year tax returns
  • Request a filing extension

 

Also on Feb. 12, LDR will begin accepting returns prepared for electronic submission using commercially available tax preparation software. Taxpayers can download 2020 paper tax forms from the LDR website at www.revenue.louisiana.gov/Forms.  LDR will not begin processing paper tax forms until Feb. 12, 2021. 

 

2020 Louisiana Individual Income Tax returns and payments are due Monday, May 17, 2021.

 

Louisiana Tax Implications of Federal COVID-19 Relief

 

Louisiana taxpayers should be aware of the state tax implications of federal COVID-19 relief measures implemented in 2020.

 

Federal Pandemic Unemployment Compensation

 

The federal Coronavirus Aid, Relief and Economic Security (CARES) Act provided $600 weekly supplemental unemployment benefits for individuals out of work for reasons related to the pandemic. The Coronavirus Response and Relief Supplemental Appropriations Act, passed as part of the Consolidated Appropriations Act of 2021, (CARES II) provides up to $300 in weekly supplemental unemployment benefits.  These benefits are subject to Louisiana state income tax.

 

Economic Impact Payments

 

The CARES Act provided Economic Impact Payments of $1,200 for qualifying individuals and $2,400 for qualifying married couples, with an additional $500 per dependent child. Under CARES II, individuals will automatically receive a second round of Economic Impact Payments of up to $600 for individuals or $1,200 for married couples and up to $600 for each qualifying child beginning in December. The payments are refundable tax credits and are not considered taxable income for federal or state tax purposes. They are not subject to Louisiana state income tax.

 

Paycheck Protection Program

 

The Paycheck Protection Program (PPP) established by the CARES Act, provides small businesses with funding for payroll costs, mortgage interest, rent, and utilities. The PPP loans are forgivable under certain conditions and the loan forgiveness is not taxable income for federal tax purposes. The PPP loan forgiveness is not subject to Louisiana state income tax.

 

Frontline Worker Rebates

 

Act 12 of the 2020 First Extraordinary Session of the Louisiana Legislature provided for a one-time $250 rebate for eligible workers earning $50,000 per year or less, who spent at least 200 hours responding to or mitigating the COVID-19 crisis from March 22, 2020, through May 14, 2020. The rebates, funded by the CARES Act, are subject to Louisiana state income tax.

 

Fraud Prevention

 

LDR has implemented enhanced security measures to protect Louisiana taxpayers from identity theft and other types of tax fraud. If returns do not trigger any fraud indicators, taxpayers due refunds can expect them within 45 days of the filing date if they file electronically and within 14 weeks if they file paper returns.

 

Taxpayers can minimize delays in receiving their refunds by updating their contact information with LDR. If you have moved or changed your name since your last tax filing, update your contact information at www.revenue.louisiana.gov/AddressChange.

 

 

State sales tax holiday scheduled for Nov. 20-21...Continue Reading

 

BATON ROUGE – A state sales tax holiday to provide relief for Louisiana residents recovering from hurricanes Laura and Delta, in addition to the COVID-19 public health emergency, will take place Friday, Nov. 20 and Saturday, Nov. 21.

 

Act 16 of the 2020 Second Extraordinary Session of the Louisiana Legislature exempts the first $2,500 of most consumer purchases from the 4.45% state sales tax. The exemption applies to in-store purchases as well as transactions completed online or by telephone.

 

Eligible transactions include:

 

·       Buying and accepting delivery of tangible personal property

·       Placing tangible personal property on layaway

·       Making final payment on tangible personal property previously placed on layaway

 

The sales tax holiday does not apply to:

 

·       Business or commercial purchases of tangible personal property

·       Prepared meals

·       Rentals or leases of tangible personal property

·       Sales of taxable services

·       Vehicles subject to license and title

 

The sales tax holiday exempts eligible purchases from the 4.45% state sales tax only. Local sales and use taxes apply to all purchases.

 

Read Revenue Information Bulletin 20-023 for more information.

 

 

Filing Dates

03/15 Monday
Alcoholic Beverage Tax
03/22 Monday
Sales and Use Tax
Prepaid Wireless Telecommunications 911 Service Charge
Hotel Occupancy Tax
Ernest N. Morial New Orleans Exhibition Hall Authority Food and Beverage Tax
Beer Tax
Tobacco Tax
Terminal Operator Monthly
Supplier/Permissive Supplier
Distributer/Exporter/Blender

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