LDR Automatic Filing Extensions and Worker Classification
May 09, 2023
Income Tax Filing Extensions
The purpose of the Louisiana Department of Revenue (LDR) Revenue Information Bulletins (RIB) 23-011 and 23-012 is to provide general information for taxpayers on Louisiana’s automatic income tax filing extensions as well as the consequences of filing income tax returns late or paying the tax late.
- RIB 23-011 – Corporation Income and Franchise, Partnership, and Fiduciary Income Filing Extensions
- RIB 23-012 – Individual Income Tax Return Filing Extension
Worker Classification Initiative
The Fresh Start Proper Worker Classification Initiative (“Fresh Start Program”) allows employers who have been misclassifying a class or classes of workers as independent contractors to reclassify those workers and voluntarily disclose such reclassification to the Department of Revenue (“Department”) without liability for prior periods.
Qualifying businesses must submit an application for the Fresh Start Program to the Department between January 1, 2023, and December 31, 2023.
Qualifying businesses must submit an application for the Fresh Start Program to the Department between January 1, 2023 and December 31, 2023.
Questions about the content of this Alert should be directed to LCPA Government Relations Director Linda Babin.