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News & Tax Alerts: Tax Alerts – State

IRS and LDR Extensions for Disaster Areas

Friday, June 24, 2016   (0 Comments)
Posted by: Ann Lupo

June 23, 2016

IRS and LDR Extensions for Disaster Areas; IRS erroneous notices and LDR RIBs

LCPA's Advocacy Team has received numerous inquiries from members concerning the procedure for filing extensions and other matters for taxpayers affected by the Spring flooding. We've provided the latest information available on the federal and state levels. We encourage members to read the following alert carefully and continue to check IRS and LDR websites for updates.


IRS has indicated it is best to file a Form 4868 by mail with the notation "FEMA #4263” on the top of the form. The form should be filed at the address indicated in the instructions for Form 4868. Taxpayers should also understand penalty and interest will accrue after the July 15th extended due date. Any questions on this can be answered by referring to Code Section 7508A and the 7508A Regulations. Particular attention should be paid to the examples in the 7508A Regs.

Some taxpayers affected by the flooding who filed returns have receivederroneous notices (CP14) for penalty and interest, and some members may have received erroneous information on calls to IRS. IRS has notified telephone assistors that the notices are in error, and has taken steps to correctly code all taxpayer accounts in the declared disaster areas.

If you have taxpayers who receive erroneous notices, send a redacted copy to Stakeholder Liaison Sharon Evans at and contact her at 504.202.9655 with the taxpayer’s name and social security number. She will then forward the information to be corrected by IRS's Disaster HQ working these cases.


LDR issued Revenue Information Bulletin 2016-032 – Filing Extensions for Taxpayers Affected by Declared "Disaster Areas” to clarify the procedure for filing Louisiana extensions for those affected by Spring flooding. LDR's online extension filing system has been reopened and should be used for filing Louisiana extensions to meet the July 15, 2016 filing date for those affected by the Spring flooding.

LDR Online Individual Income Tax Extension Filing Request

Those registered with LDR for bulk extension requests, may use the Individual Income and Corporate Tax Bulk Extensions.

In addition, stop-billing indicators are being implemented in the LDR system for specified tax periods in zip codes affected by flooding in March 2016, and filing extensions will be granted to eligible taxpayers, even if not requested.

LDR has indicated they will accept electronic extensions from software vendors who have the ability to process extensions for the July 15 filing date. You should check directly with your software vendor. LCPA does not know if any of the software vendors are able to process electronic extensions for this delay.

Special thanks to Jerry Schreiber for preparing this information. Jerry and Linda Babin, along with several other LCPA members, participated in numerous calls and emails with the IRS and LDR.

The LCPA Advocacy Team thanks IRS and LDR staff who worked cooperatively to find solutions to the issues and concerns presented.

Additional RBIs Released by LDR

16-015 Limits Imposed on Vendor’s Compensation
16-016 Contracts Prior to and Within Ninety Days of a New Tax Levy
16-017 Act 21 Repeals the Student Assessment for a Valuable Education (SAVE) Credit Program
Act 18 Changes the Enterprise Zone Program
16-019 Act 30 and Act 31 of the 2016 First Extraordinary Session of the Louisiana Legislature
16-020 Taxability of Admissions to Places of Amusement, Athletic Entertainment, and Recreational Events
16-021 Taxability of Propane Sold Directly to the Consumer for Residential Use
16-022 Tax on Telecommunications Services
16-023 Act 6 of the 2016 First Extraordinary Session of the Louisiana Legislature(related to Corporation Income Tax)
16-024 Taxability of Meals for Schools Participating in the National School Lunch and School Breakfast Programs
16-025 Act 8 of the 2016 First Extraordinary Session of the Louisiana Legislature(related to Corporation Income Tax)
16-026 Taxability of Food Items Donated to a Food Bank
16-027 Frequently Asked Questions on School Board Compliance Regarding Admissions to School Athletic/Entertainment Events and the Sales of Food and Tangible Personal Property at Events

Taxability of "Black Liquor” Created or Derived as a Residue or Byproduct from the Processing of Raw Materials When Used by the Manufacturer of Such Property

16-029 Frequently Asked Questions on College and University Compliance with Acts 25 and 26 of the 2016 First Extraordinary Session of the Louisiana Legislature
16-031 Natural Gas Severance Tax Rate Effective July 1, 2016 through June 30, 2017

More to Come to Keep You Informed

LCPA will provide a Tax Alert early next week on tax-related bills that pass during the 2016 Second Extraordinary Legislative Session which ends at midnight June 23.

Questions about the content of this Alert should be directed to Linda Babin.

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