Tax Services State and Local Tax Filing Updates Amid COVID-19 Concerns
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We will update this article as new information becomes available. Last update: 3/23/2020, 3:00pm CT

Louisiana

Income/Franchise Tax

As a result of the ongoing uncertainty around the COVID-19 pandemic, the Louisiana Department of Revenue (LDR) issued a Revenue Information Bulletin announcing an automatic extension of upcoming income and franchise tax filing and payment deadlines. Specifically, the following filing and payment extensions were granted:

Income Tax Type

Tax Return

Due Date

Automatic Extended Due Date

Partnership

IT-565 - 2019 Partnership Return of Income

R-6922 - 2019 Composite Partnership Tax Return

April 15, 2020

May 15, 2020

July 15, 2020

July 15, 2020

Individual

IT-540 - 2019 LA Resident Income Tax Return

IT-540B - 2019 LA Nonresident and Part-Year Resident Income Tax Return

R-1035 - LA Consumer Use Tax Return

May 15, 2020 July 15, 2020
Fiduciary

IT-541 - 2019 Fiduciary Income Tax Return

May 15, 2020 July 15, 2020
Corporation

CIFT-620 - 2019 Corporation Income and 2020 Franchise Tax

May 15, 2020 July 15, 2020

The notice also addressed fiscal year filers, and granted an automatic extension for any fiscal year filers with an income/franchise tax return or payment due date between March 1, 2020 and May 30, 2020. That automatic filing and payment extension is 60 days from the original due date. Finally, the guidance also noted that further extensions may be available on request. That applicable extension period will be July 16, 2020 to November 15, 2020 for any individual, fiduciary, and partnership returns, and December 15, 2020 for corporation returns. Unlike the automatic extension, however, interest and penalties will begin to accrue on July 16, 2020 for any balances due.

Sales & Use Tax/Excise Tax

On March 19, 2020, the Louisiana Department of Revenue released Revenue Information Bulletin (RIB) No. 20-008, which details an automatic extension to May 20, 2020 for the filing and payment of February 2020 sales taxes. Delinquent penalties will be waived and interest will be compromised, however, returns must be filed by the extended due date in order to receive relief. Taxpayers must file using the LaTAP system or by paper in order to qualify for this extension relief. The relief will not be available through Parish E-File or Sales Tax Online.

The same extension also applies for February 2020 Excise Tax returns and payments for 1) Wine Shipped Direct to Consumers; and 2) State and Parish Municipal Beer Tax.

The RIB also addresses assessments, audits, and litigation and states that prescription will be suspended from March 16, 2020 to through April 13, 2020. In addition, collection activity by distraint and sale will also be temporarily suspended.

Unemployment Tax

On March 19, 2020, the Louisiana Workforce Commission (LWC) announced a deferral for payment of first quarter state unemployment taxes. Employers will still be required to make appropriate filings by April 30, 2020, but any payments associated with unemployment taxes will be deferred until June 30, 2020. In the announcement, LWC also clarified that an employer’s unemployment insurance experience tax rate will not be impacted by claims related to COVID-19.

Louisiana Localities

City of Baton Rouge/Parish of Baton Rouge

On March 17, 2020, Sharon Weston Broom, Mayor-President of the City of Baton Rouge, Parish of East Baton Rouge, issued a proclamation extending the time for filing East Baton Rouge Parish local sales tax returns for 30 days. Therefore, local sales tax returns due for the months of February and March 2020 will be considered on time if filed on or before April 20, 2020 and May 20, 2020 respectively.

City of New Orleans

In addition, New Orleans City Mayor LaToya Cantrell indicated in a recent press conference that the city would waive all penalties and interest for late sales tax payments in order to provide businesses with additional cash with which to pay their employees.

Need help?

P&N is vigilantly monitoring the state and local impacts of the novel coronavirus COVID-19. This page will be continually updated when new developments arise. P&N has the capability to continue providing you with quality service throughout this unique tax season. If you have any questions regarding your tax situation, please contact your P&N tax advisor.

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