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?
- I did not put my corporation state account number on my tax return, and was assessed a negligence penalty, why was that?
- 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 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?
- I did not put my corporation state account number on my tax return, and was assessed a negligence penalty, why was that?
- 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 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?
Is a homeowners association (HOA) that is a nonprofit required to file a corporation franchise tax return with the State?
Yes, a HOA organized as a corporation is subject to the franchise tax even when is it a nonprofit pursuant to LA R.S. 47:601 and LAC 61:I.308(A)(2) and the HOA is required to file a Form CIFT-620. However, LAC 61:I.308(A)(2) provides the general guidelines for obtaining an exemption from franchise tax. The HOA’s in question will need to obtain a written exemption from the Department concerning franchise tax if they want to be exempt.