How are payments applied if I owe liabilities for multiple tax periods?


In most cases, payments are applied against the liability for the oldest period first. After the liability is fully paid for that period, the payment will be applied to the next oldest period and so on until the taxpayer’s liabilities are paid in full. This method of applying payments should minimize the taxpayer’s interest and penalty assessments. For individual income tax payment questions, call LDR at (855)307-3893.

Filing Dates


News & Announcements

May 14, 2025

Tax preparer arrested for gambling-related tax fraud scheme

A Louisiana tax preparer faces felony charges over an alleged scheme to steal tens of thousands of dollars in fraudulent income tax refunds.

May 12, 2025

Louisiana state income tax deadline is May 15

The deadline for 2024 Louisiana state income tax is Thursday, May 15.

January 29, 2025

Louisiana state income tax filing begins Wednesday, Jan. 29

Louisiana Department of Revenue (LDR) will begin accepting 2024 state individual income tax returns on Wednesday, Jan. 29, 2025.


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