Effective immediately, the Louisiana Department of Revenue (LDR) is advising taxpayers about a change in how the U.S. Postal Service (USPS) applies postmarks to mailed items. This change may affect the timeliness of mailed Louisiana tax returns and tax payments.
Can I mail Louisiana tax returns or payments?
Some Louisiana tax returns and payments can be mailed, but many must be filed and paid electronically.
Important: Certain tax types are required to be filed and paid electronically (see Question 3 below).
If you are unsure whether your return or payment can be mailed, LDR strongly encourages using LaTAP to file and pay online.
Which returns and payments must be filed and paid electronically?
The following must be filed and paid electronically and may not be mailed:
- General Sales Tax returns and payments
- Withholding Tax returns and payments
- Annual Summary and Transmittal of Form 1099-NEC
These filings and payments must be submitted using LaTAP or other approved electronic methods.
What Changed
USPS now generally applies postmarks based on the date an item is first processed at a postal facility, not the date a taxpayer deposits the item in a mailbox or hands it to a mail carrier or post office clerk. As a result:
- A document may be postmarked after it was actually mailed
- Timely postmarks are not guaranteed when using standard mail
Why This Matters
Under Louisiana tax law, a mailed individual income tax return or payment is considered timely filed or paid only if the USPS postmark date is on or before the due date.
Because postmark dates may occur after the actual mailing date, taxpayers who mail returns or payments close to a deadline could be considered late — and subject to penalties and interest — even if they mailed on time.
How to Avoid Postmark Issues
File and Pay Electronically Using LaTAP
LDR strongly encourages taxpayers to file returns and make payments electronically.
If You Mail an Individual Income Tax Return or Payment
If you choose to mail an individual income tax return or payment:
- Mail well before the due date — do not wait until the last day
- If mailing close to a deadline, visit a USPS retail counter and request a manual postmark
- Consider using certified or registered mail or obtaining a certificate of mailing to document the mailing date
Where to Access LaTAP
LaTAP
LaTAP allows you to file and pay securely and at no cost, eliminating uncertainty related to mailing and postmarks.
