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News Releases

Portion of 2020 unemployment benefits exempt from Louisiana state income tax...Continue Reading

BATON ROUGE – The first $10,200 of unemployment benefits paid to Louisiana residents who received them in 2020 are exempt from Louisiana state income tax.  

The federal American Rescue Plan, signed into law on March 11, 2021, excludes from gross income the first $10,200 of unemployment benefits received in 2020 by taxpayers with incomes less than $150,000. The tax relief extends to individuals who received benefits through state unemployment insurance programs, including any increased benefits from the federal CARES Act and other federal relief legislation.  For state tax purposes, the first $10,200 of unemployment benefits will not be included in the calculation of adjusted gross income for Louisiana income tax.

For married couples filing jointly, the exclusion applies to the first $10,200 received by each spouse.

Louisiana taxpayers who have not yet filed their 2020 state income taxes should follow the instructions on the resident or non-resident state income tax return, depending on their residency status. Those who have filed their state taxes already will need to file an amended state return to reduce their Louisiana adjusted gross income by the appropriate amount. Those forms are available at www.revenue.louisiana.gov/forms

Read Revenue Information Bulletin 21-008 for more information.

 

State filing and payment deadlines extended for taxpayers affected by February winter storm...Continue Reading

 

BATON ROUGE – The Louisiana Department of Revenue has granted automatic filing and payment extensions to individual and business taxpayers affected by severe winter weather in February. The extension applies to income, excise, franchise, sales, severance and withholding taxes.

 

Income & Franchise

 

For income and franchise taxes, the extension applies to all taxpayers and paid tax preparers in Louisiana and Texas regardless of parish or county. The extended due date is June 15, 2021, for individual income, corporation income and franchise, fiduciary income, partnership and partnership composite tax returns and payments with original or extended due dates on or after Feb. 11, 2021, and before June 14, 2021.

 

Excise, Sales, Severance & Withholding

 

For excise, sales, severance and withholding tax returns and payments due on or after Feb. 11, 2021, and on or before Feb. 28, 2021, the automatic extended due date is March 31, 2021. This extension is available to all individual and business taxpayers in Louisiana, regardless of parish of residence.

 

The extension is available to individual and business taxpayers in Texas whose homes, principal places of business, critical tax records or paid tax preparers were located in areas designated by FEMA as eligible for both individual and public assistance. Read FEMA-4586-DR for Texas counties eligible for individual and public assistance.

 

Read Revenue Information Bulletin 21-007 for more information, including a list of all sales, severance and excise tax returns and payments eligible for this relief.

 

 

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.

 

Filing Dates

05/17 Monday
Annual Corporation and Franchise Return
Individual Income
Fiduciary Income Tax for Estates and Trusts
05/20 Thursday
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
06/15 Tuesday
Declaration of Estimated Corporation Income - 2nd Payment
Declaration of Estimated Corporation Income - 3rd Payment
Declaration of Estimated Individual Income - 2nd Payment

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