State tax extensions are available to Louisiana taxpayers whose homes, principal places of business and critical tax records are located in areas of the state declared federal disaster areas following recent storms and flooding.
At this time, there are 20 parishes designated as federal disaster areas:
Acadia, Ascension, Avoyelles, East Baton Rouge, East Feliciana, Evangeline, Iberia, Iberville, Jefferson Davis, Lafayette, Livingston, Pointe Coupee, St. Helena, St. Landry, St. Martin, St. Tammany, Tangipahoa, Vermilion, Washington and West Feliciana.
If additional parishes are added to the federal disaster declaration, they will receive the same relief.
For sales, severance and excise taxes due on or after Aug. 11, 2016, and on or before Oct. 31, 2016, the extended deadline is Nov. 15, 2016.
For withholding tax returns and remittances due on or after Aug. 11, 2016, and on or before Nov. 15, 2016, the extended deadline is Nov. 30, 2016.
For individual income, corporation income, franchise and other income taxes, along with estimated tax payments due on or after August 11, 2016, and on or before Jan. 17, 2017, the extended deadline is Jan. 17, 2017.
For tax returns, payments and remittances submitted by the extended deadline, the Louisiana Department of Revenue will waive any late filing penalties, late payment penalties and interest that would otherwise apply.
Taxpayers in federal disaster areas should write “South La. Flooding 2016” in black ink at the top of their tax returns.
For more information, including the complete list of taxes eligible for filing and payment extensions, read Revenue Information Bulletin 16-047.