Important Announcement

Due to critical system updates and the Labor Day holiday, the Louisiana Department of Revenue (LDR) will be closed from 2 p.m. on Friday, Sept. 4, 2026, through Monday, Sept. 7, 2026. In addition to the closure of all LDR offices during this period, all online services including electronic tax filing and payments and the Louisiana Taxpayer Access Point (LaTAP) portal will be unavailable as well. All in-person, telephone and online customer service will resume on Tuesday, Sept. 8.

Does Louisiana use the IRS Innocent Spouse process?

No. Louisiana reviews requests under Louisiana Revised Statute 47:101(B)(7). If the IRS has approved your federal Innocent Spouse request, you should upload the IRS determination as part of your Louisiana request.