Louisiana State income tax filing and payment deadline is May 15

BATON ROUGE –

Taxpayers can file their returns electronically through Louisiana File Online, the state’s free web portal for individual tax filers. They can also submit their returns using commercially available tax preparation software, or with printed state returns available at Tax Forms.

Act 410 of the 2022 Regular Session of the Louisiana Legislature created an automatic six-month filing extension, available to taxpayers who need extra time to prepare their state individual income tax returns. For tax year 2022, the extended due date is Nov. 15, 2023. Individual taxpayers who cannot file their returns by May 15 do not need to submit a paper or electronic extension form to obtain the automatic filing extension.

The automatic extension applies only to the filing of state income tax returns. It does not provide additional time to pay taxes due. Tax payments submitted after the May 15 deadline are subject to interest.

For more information about automatic filing extensions for state individual income tax returns, read Revenue Information Bulletin 23-012: Individual Income Tax Return Filing Extension.

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Frequently Asked Questions Regarding Changes for the 2022 Tax Year and Beyond

Did the Louisiana state individual income tax rates change? Yes. Prior to 2022, the tax rates were 2%, 4%, and 6%. Beginning Jan. 1, 2022, the tax rates have been reduced to 1.85%, 3.50% and 4.25%.

Did any deductions on the Louisiana state individual income tax return change? Yes. Prior to 2022, Louisiana allowed a deduction for federal taxes paid to the IRS. Beginning Jan. 1, 2022, Louisiana no longer allows this deduction. Also, beginning in 2022, the Louisiana deduction for excess federal itemized deductions is limited to medical expenses.

I usually receive a refund from LDR. This year, my refund is lower/I owe a balance to LDR. Why? In October 2021, Louisiana voters approved a constitutional amendment allowing for tax reform measures to become effective. With these rate and deduction changes, some individuals may experience a tax increase or a tax decrease depending on their individual circumstances.

When is my 2022 income tax return due to LDR? May 15, 2023

What if I need more time to file my return with LDR? If more time is needed to complete your return, you will not be required to request an extension of time to file. However, you must file your return by Nov. 15, 2023.

When are my state taxes due to LDR? To avoid penalties and interest, you must pay your state taxes by May 15, 2023.

How do I make a payment if I plan to file after May 15, 2023? The easiest way to make a payment is online through the Make an Extension Payment feature on the LaTAP.

What should I do if I cannot pay my tax bill by May 15, 2023? You should submit a payment plan request to LDR by May 15, 2023. Use form R-19026: Installment Request for Individual Income. You will remain in good standing with LDR as long as you are current on your payment plan. However, even with a payment plan, note that interest and penalties will be added to the amount due until the tax is paid in full.