COVID-19: Louisiana State Tax Filing and Payment Extensions
Due to the COVID-19 public health emergency, the Louisiana Department of Revenue (LDR) has extended the filing and payment due dates for several state taxes. The chart below provides details on eligible tax types and links to the relevant Revenue Information Bulletins.
If a taxpayer (individual, corporation, fiduciary, or partnership) requires additional time to file the 2019 income or 2020 franchise tax return, an extension request may be submitted on the applicable extension form based on the tax type by July 17, 2020. For more information, read Revenue Information Bulletin 20-013: Income and Franchise Tax Filing and Payment Deadlines, Additional Extensions to File Only, and Interest and Penalty Relief.
LDR will update the information on this page as necessary
Last updated August 6, 2020
| Tax Type | Form | Original Due Date | Extended Due Date | Revenue Information Bulletin |
|---|---|---|---|---|
| Excise – Automobile Rental (Feb. 2020) | R-1329E: Automobile Rental Excise Tax Return | March 20, 2020 | May 20, 2020 | 20-008 |
| Excise – Beer (Feb. 2020) | R-5621: Louisiana State and Parish and Municipal Beer Tax Return | March 20, 2020 | May 20, 2020 | 20-008 |
| Excise – Wine (Feb. 2020) | R-5696L: Louisiana Tax Return for Wines Shipped Direct to Consumers | March 20, 2020 | May 20, 2020 | 20-008 |
| Income & Franchise – Corporation* | CIFT-620: 2019 Corporation Income and 2020 Franchise Tax | May 15, 2020 | July 17, 2020 | 20-014 |
| Organizations described in Internal Revenue Code (I.R.C) Section 501 filing CIFT-620: 2019 Corporation Income and 2020 Franchise Tax | June 15, 2020 | July 17, 2020 | 20-014 | |
| Income – Fiduciary* | IT-541: 2019 Fiduciary Income Tax Return | May 15, 2020 | July 17, 2020 | 20-014 |
| Income – Individual* | IT-540: 2019 Louisiana Resident Income Tax Return | May 15, 2020 | July 17, 2020 | 20-014 |
| IT-540B: 2019 Louisiana Nonresident and Part-Year Resident Income Tax Return | May 15, 2020 | July 17, 2020 | 20-014 | |
| R-1035: Louisiana Consumer Use Tax Return | May 15, 2020 | July 17, 2020 | 20-014 | |
| Income – Partnership* | IT-565: 2019 Partnership Return of Income | April 15, 2020 | July 17, 2020 | 20-014 |
| R-6922: 2019 Composite Partnership Tax Return | May 15, 2020 | July 17, 2020 | 20-014 | |
| Sales – Direct Marketer (Feb. 2020) | R-1031E: Direct Marketer Sales Tax Return | March 20, 2020 | May 20, 2020 | 20-008 |
| Sales – Ernest N. Morial Convention Center Tour and Service Contractor (Feb. 2020) | R-1030: Ernest N. Morial Convention Center Service Contractor Tax Return/Tour Tax Return | March 20, 2020 | May 20, 2020 | 20-008 |
| Sales – General (Feb. 2020) | R-1029: Louisiana Department of Revenue Sales Tax Return | March 20, 2020 | May 20, 2020 | 20-008 |
| Sales – Hotel/Motel (Feb. 2020) | R-1029HME: Hotel/Motel Sales Tax Return | March 20, 2020 | May 20, 2020 | 20-008 |
| Sales – New Orleans Exhibition Hall Authority Food and Beverage (Feb. 2020) | R-1325: New Orleans Exhibition Hall Authority Additional Hotel Room Occupancy Tax and Food and Beverage Tax Return | March 20, 2020 | May 20, 2020 | 20-008 |
| Sales – Occupancy (Feb. 2020) | R-1029DSE: Louisiana Stadium and Exhibition District; Ernest N. Morial Exhibition Hall Authority; Hotel/Motel Sales Tax Return | March 20, 2020 | May 20, 2020 | 20-008 |
| Sales – Online Hotel Forums (Feb. 2020) | R-1029DSO: Online Hotel Forums - Louisiana Stadium and Exhibition District and Ernest N. Morial Exhibition Hall Authority Hotel/Motel Sales | March 20, 2020 | May 20, 2020 | 20-008 |
| R-1029SWO: Online Hotel Forums - Statewide Hotel/Motel Return | March 20, 2020 | May 20, 2020 | 20-008 | |
| Severance (Feb. 2020) | R-9001: Application for Certification of Incapable Wells | April 25, 2020 | June 25, 2020 | 20-011 |
| R-9002: Incapable Well Report | April 25, 2020 | June 25, 2020 | 20-011 | |
| R-9003: Incapable and Stripper Oil Well Report | April 25, 2020 | June 25, 2020 | 20-011 | |
| R-9015: Oil and/or Condensate Severance Tax Return | April 25, 2020 | June 25, 2020 | 20-011 | |
| R-9020: Application for Certification of Stripper/Incapable Wells | April 25, 2020 | June 25, 2020 | 20-011 | |
| R-9036: Gas Severance Tax Return | April 25, 2020 | June 25, 2020 | 20-011 | |
| R-9054: Oil Well Report for Exempt Wells | April 25, 2020 | June 25, 2020 | 20-011 | |
| R-9055: Gas Well Report for Exempt Wells | April 25, 2020 | June 25, 2020 | 20-011 |
* Fiscal-year filers should refer to the appropriate Revenue Information Bulletin for extension details.