Related pages
- A foreign corporation wishes to cease operating in Louisiana. How does it close its Louisiana Revenue account number and obtain a clearance?
- Can I amend my Louisiana return electronically even if I filed my original return on paper?
- Can I request an extension to file a Louisiana Corporation Income and Franchise taxes return when I make an EFT payment?
- If an extension to file a corporate income and franchises taxes return is granted, do I still owe late payment penalty and interest on taxes that are paid when the return is filed?
- Does a corporation that made the federal election to be taxed in accordance with the provisions of 26 U.S.C. Subtitle A, Chapter 1, Subchapter S have to make the pass-through entity tax election under LA R.S. 47:287.732.2?
- When I make my last estimated payment, does that payment qualify as a request for an extension to file a Louisiana Corporation Income and Franchise taxes return?
- How are Limited Liability Companies (LLCs) taxed for Louisiana income and franchise tax purposes?
- How can I file an amended return?
- How can I get a copy of my tax return?
- How do I make an extension payment for my Louisiana Corporation Income and Franchise taxes return?
- How do I receive a filing extension if I am file a franchise tax only return?
- How do I request an extension to file a Louisiana Corporation Income and Franchise taxes return?
- How does a corporation close its Louisiana Revenue account number?
- How does a Louisiana corporation dissolve its charter?
- How does Louisiana handle the adjustment made under IRC Section 280C?
- How does Louisiana tax a corporation that is classified by the IRS as an "S" (small business) corporation?
- If my corporation is inactive, do I need to file a corporate income/franchise return?
- Is a homeowners association (HOA) required to file a corporation income and franchise tax return with the State?
- Is a homeowners association (HOA) that is a nonprofit required to file a corporation franchise tax return with the State?
- Is a homeowners association (HOA) that is a nonprofit required to file a corporation income tax return with the State?
- If a taxpayer is required to register and file a return with the State of Louisiana for purposes of collecting sales tax is the taxpayer also required to file for purposes of income/franchise tax?
- Is there a deadline to request an extension to file a Louisiana Corporation Income and Franchise taxes return?
- Is there an electronic filing mandate for filing a Louisiana Corporation Income and Franchise taxes return?
- What are the changes made with the passge of the Constitutional Amendment
- What are the changes made with the passge of the Constitutional Amendment #2 on November 13, 2021, by voters to Corporation Income Tax?
- When I make an estimated payment by the due date of my Louisiana Corporation Income and Franchise taxes return, am I automatically granted an extension to file?
- Who should I contact if I do not know the account number for my corporation?
- Who should I contact if I need a letter of good standing?
- With the new tax rates effective for the 2022 tax year, how do I estimate my corporation income tax liability in order to make estimated payments?
Related pages
- A foreign corporation wishes to cease operating in Louisiana. How does it close its Louisiana Revenue account number and obtain a clearance?
- Can I amend my Louisiana return electronically even if I filed my original return on paper?
- Can I request an extension to file a Louisiana Corporation Income and Franchise taxes return when I make an EFT payment?
- If an extension to file a corporate income and franchises taxes return is granted, do I still owe late payment penalty and interest on taxes that are paid when the return is filed?
- Does a corporation that made the federal election to be taxed in accordance with the provisions of 26 U.S.C. Subtitle A, Chapter 1, Subchapter S have to make the pass-through entity tax election under LA R.S. 47:287.732.2?
- When I make my last estimated payment, does that payment qualify as a request for an extension to file a Louisiana Corporation Income and Franchise taxes return?
- How are Limited Liability Companies (LLCs) taxed for Louisiana income and franchise tax purposes?
- How can I file an amended return?
- How can I get a copy of my tax return?
- How do I make an extension payment for my Louisiana Corporation Income and Franchise taxes return?
- How do I receive a filing extension if I am file a franchise tax only return?
- How do I request an extension to file a Louisiana Corporation Income and Franchise taxes return?
- How does a corporation close its Louisiana Revenue account number?
- How does a Louisiana corporation dissolve its charter?
- How does Louisiana handle the adjustment made under IRC Section 280C?
- How does Louisiana tax a corporation that is classified by the IRS as an "S" (small business) corporation?
- If my corporation is inactive, do I need to file a corporate income/franchise return?
- Is a homeowners association (HOA) required to file a corporation income and franchise tax return with the State?
- Is a homeowners association (HOA) that is a nonprofit required to file a corporation franchise tax return with the State?
- Is a homeowners association (HOA) that is a nonprofit required to file a corporation income tax return with the State?
- If a taxpayer is required to register and file a return with the State of Louisiana for purposes of collecting sales tax is the taxpayer also required to file for purposes of income/franchise tax?
- Is there a deadline to request an extension to file a Louisiana Corporation Income and Franchise taxes return?
- Is there an electronic filing mandate for filing a Louisiana Corporation Income and Franchise taxes return?
- What are the changes made with the passge of the Constitutional Amendment
- What are the changes made with the passge of the Constitutional Amendment #2 on November 13, 2021, by voters to Corporation Income Tax?
- When I make an estimated payment by the due date of my Louisiana Corporation Income and Franchise taxes return, am I automatically granted an extension to file?
- Who should I contact if I do not know the account number for my corporation?
- Who should I contact if I need a letter of good standing?
- With the new tax rates effective for the 2022 tax year, how do I estimate my corporation income tax liability in order to make estimated payments?
I did not put my corporation state account number on my tax return, and was assessed a negligence penalty, why was that?
Corporations are required to include their Louisiana corporation income and franchise tax account number on all tax returns. Returns filed without this information must be manually researched and processed, which is administratively costly for LDR. The federal employer identification number (FEIN) is not acceptable.
Louisiana Revised Statute 47:1604.1 provides that a negligence penalty can be imposed of 10 percent of the deficiency due to the negligence.
If you believe that the negligence penalty was wrongfully imposed, you may request that the penalty be abated from the Business Tax Enforcement Division by completing Form R-20128, Request for Waiver of Penalty for Delinquency. Your abatement request must include the reason why you believe the negligence penalty should not have been imposed.
Louisiana Revised Statute 47:1604.1 provides that a negligence penalty can be imposed of 10 percent of the deficiency due to the negligence.
If you believe that the negligence penalty was wrongfully imposed, you may request that the penalty be abated from the Business Tax Enforcement Division by completing Form R-20128, Request for Waiver of Penalty for Delinquency. Your abatement request must include the reason why you believe the negligence penalty should not have been imposed.