For Individuals

LDR issues guidance for taxpayers on recently passed legislation

The Louisiana Department of Revenue (LDR) issued guidance for taxpayers, in the form of Revenue Information Bulletins (RIB) and new worksheets, for tax legislation recently passed during the 2015 Regular Legislative Session.

LDR will be releasing worksheets to assist with the legislative changes under Acts 109, 125 and 133. The worksheets are:

  • R540CRW Refundable Credits Reduction Worksheet for use when filing Forms IT-540, IT-540B or IT-540B-NRA
  • R620CRW Refundable Credits Reduction Worksheet for use when filing Forms CIFT 620, IT-541, or R-6922
  • R540CNR Nonrefundable Credits Reduction Worksheet for use when filing Forms IT-540, IT-540B or IT-540B-NRA
  • R620CNR Nonrefundable Credits Reduction Worksheet for use when filing Forms CIFT 620, IT-541, or R-6922
  • R-540-G1 Credit for Taxes paid to other states worksheet for use when filing Form IT-540 and IT-541.

The worksheets must be attached to tax returns. If taxpayers do not attach the worksheets to their tax returns, LDR will assume that the adjustments under Acts 109, 125 or 133 have not been made and will reduce the credits as required by the new legislation.

Tax Returns

540CU R
Resident Consumer Use Tax
10/01/2011 -
Form 540CU R
540CU-NR
Nonresident Consumer Use Tax
10/01/2011 -
Form 540CU-NR
IT- 541
Fiduciary Income Tax Return
01/01/2015 - 12/31/2015
Form IT- 541
Form IT-541i Instructions
IT-540
2015 Louisiana Resident Income Tax Return
01/01/2015 - 12/31/2015
Form IT-540
Form IT-540i Instructions
Form IT-540i-TT Tax Tables
IT-540B
2015 Louisiana Nonresident Income Tax Return
01/01/2015 - 12/31/2015
Form IT-540B
Form IT-540Bi Instructions
IT-540B-NRAi
Nonresident Professional Athlete (Instructions)
01/01/2015 - 12/31/2015
Form IT-540B-NRAi
IT-540ES
2015 Estimated Tax Voucher for Individuals
01/01/2015 - 12/31/2015
Form IT-540ES
Form IT-540ESi Instructions
IT-565
Partnership Return of Income and Form IT-565B Apportionment
01/02/2010 -
Form IT-565
R- 210NRA
Underpayment of Individual Income Tax Penalty Computation & Instructions
01/01/2015 - 12/31/2015
Form R- 210NRA
Form R-210NRA-i Instructions
R-10610
Schedule of Ad Valorem Tax Credit Claimed by Manufacturers, Distributors, and Retailers (if filing before July 1, 2016)
01/01/2015 - 12/31/2015
Form R-10610
R-10610
Schedule of Ad Valorem Tax Credit Claimed by Manufacturers, Distributors, and Retailers (if filing after June 30, 2016)
01/01/2006 - 12/31/2015
Form R-10610
R-10610-ITE
Schedule of Ad Valorem Tax Credit Claimed by ITEP Manufacturers and Related Parties (if filing after June 30, 2016)
01/01/2006 - 12/31/2015
Form R-10610-ITE
R-10613
New Markets Tax Credit Transfer Form
11/01/2009 -
Form R-10613
R-1086
Wind or Solar Energy Income Tax Credit
01/01/2015 - 12/31/2015
Form R-1086
Form R-1086-B (Page 4)
R-1089
Owner of Newly Constructed Accessible Home Tax Credit for Individuals
01/01/2012 -
Form R-1089
R-210NR
Underpayment of Individual Income Tax Penalty Computation- Non- Resident Part Year and Instructions
01/01/2015 - 12/31/2015
Form R-210NR
Form R-210NRi Instructions
R-210R
Underpayment of Individual Income Penalty Computation- Resident Filers and Instructions
01/01/2015 - 12/31/2015
Form R-210R
Form R-210Ri Instructions
R-3302
Gift Tax Return of Donor
08/01/2009 -
Form R-3302
R-3318
Inheritance and Estate Transfer Tax Return
11/01/2008 -
Form R-3318
Form R-3318i Instructions
R-540INS
Refund Request of LA Citizens for property Insurance-Individual
01/01/2015 - 12/31/2015
Form R-540INS
Form R-INS Supplement Schedule
R-541ES
Fiduciary Income Tax Declaration of Estimated Tax
01/01/2015 - 12/31/2015
Form R-541ES
R-5629
Consumer Excise Tax Return
08/01/2015 - 03/31/2016
Form R-5629
R-5629
Consumer Excise Tax Return
01/01/2005 - 07/31/2015
Form R-5629
R-6145
Transferee's Tax Credit Information Disclosure Authorization
01/01/2014 -
Form R-6145
R-6170
Transferable Credit Payment Voucher
01/01/2014 -
Form R-6170
R-6922ES
Declaration of Estimated Tax for Composite Partnership
01/01/2015 - 12/31/2015
Form R-6922ES

Electronic Services

R- 6922i
Instructions-- Louisiana Composite Partnership Return
01/01/2015 - 12/31/2015
Form R- 6922i
R- 8453F
Louisiana Fiduciary Income Tax Declaration for Electronic Filing
01/01/2015 - 12/31/2015
Form R- 8453F
R-2868V
2015 Electronically Filed Extension Payment Voucher
01/01/2015 - 12/31/2015
Form R-2868V
R-540V
2015 Electronic Filing Payment Voucher
01/01/2015 - 12/31/2015
Form R-540V
R-541V
2015 Fiduciary Income Tax Electronic Filing Payment Voucher
01/01/2015 - 12/31/2015
Form R-541V
R-6466V
Fiduciary Income Tax Electronically Filed Extension Payment Voucher
01/01/2015 - 12/31/2015
Form R-6466V
R-6467V
2015 Composite Partnership Electronically Filed Extension Payment Voucher
01/01/2015 - 12/31/2015
Form R-6467V
R-6922V
2015 Composite Partnership Electronic Filing Payment Voucher
01/01/2015 - 12/31/2015
Form R-6922V
R-8453
Louisiana Individual Income Tac Declaration for Electronic Filing
01/01/2015 - 01/31/2015
Form R-8453
R-8453P
Louisiana Composite Partnership Tax Declaration for Electronic Filing
01/01/2015 - 12/31/2015
Form R-8453P

General Forms

R-1040
Quality Jobs Income Tax Rebate Claim
01/01/2015 -
Form R-1040
R-10605
Application for Deduction for Employment of Certain Qualified Disabled Individuals
01/01/2015 - 12/31/2016
Form R-10605
R-10606
Supplemental Worksheet for credit for Taxes Paid to Other States IT- 540 and IT- 541
01/01/2015 - 12/31/2015
Form R-10606
R-1111
Interest Rate Schedule Collected on Unpaid Taxes
01/01/1990 - 12/31/2016
Form R-1111
R-19023
Request for Louisiana Tax Assessment and Lien Payoff
09/01/2010 -
Form R-19023
R-19026
Installment Request for Individual Income
08/01/2015 -
Form R-19026
R-2000
Louisiana Identity Theft Affidavit
07/12/2012 -
Form R-2000
R-20128
Request for Waiver of Penalty for Delinquency
01/01/2014 -
Form R-20128
R-20130
Request for Compromise of Interest
01/01/2008 -
Form R-20130
R-20131
Request for Abatement of Interest
01/01/2008 -
Form R-20131
R-20212
Offer in Compromise Program
07/01/2015 -
Form R-20212
R-20223
Statement of Financial Condition for Individuals
06/01/2013 -
Form R-20223
R-6404
Affidavit of Waiver of Restrictions and Delays
01/01/2011 -
Form R-6404
R-6463
Application for Extension of Time to File Partnership Return
01/01/2012 -
Form R-6463
R-6466
Application for Extension of Time to File Fiduciary Return
01/01/2014 -
Form R-6466
R-6642 (IT-710)
Statement of Claimant to Refund Due on Behalf of Deceased Taxpayer
02/02/2002 -
Form R-6642 (IT-710)
R-7004
Tax Information Disclosure Authorization
08/01/2015 -
Form R-7004
Form R-7004i Instructions
R-7006
Power of Attorney and Declaration of Representative
01/01/2005 -
Form R-7006