What are the penalties for filing late tax returns?


The delinquent penalty is 5 percent of the tax liability for each 30 days or fraction thereof, not to exceed 25 percent. Interest accrues on any unpaid tax from the due date to the date of payment. Refer to Form R-1111, Tax Interest Rate Schedule, for the applicable monthly interest rates. Form R-1111 is available on LDR’s website at www.revenue.louisiana.gov.

Electronic payments and filings that are submitted late will be assessed a delinquent penalty per LA R.S. 47:1519 and 1520 and will be subject to penalties and interest as set forth in LA R.S. 47:1601 and 1602.

In addition to the delinquent penalties described above, a taxpayer may also incur accuracy-related penalties under LA R.S. 47:1604.1.


Filing Dates


News & Announcements

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.

January 08, 2025

To reduce costs, LDR to cease mailing state sales tax returns to businesses

Louisiana Department of Revenue will cease printing and mailing copies of the Louisiana state sales tax return to businesses registered for sales tax in the state.

December 11, 2024

Tax preparer faces multiple felony fraud charges

A Terrebonne Parish woman faces multiple felony charges for the attempted theft of thousands of dollars in fraudulent state income tax refunds.


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