LDR Waives Some Partnership Filings

February 25, 2022

The Louisiana Department of Revenue (LDR) has updated RIB 22-007 regarding Partnership Filings for the 2021 Tax Year. 
 

RIB 22-007 has been updated on page one with these footnotes: 

  1. This bulletin was amended on February 24, 2022, to add Footnote 2 below and renumber the remaining footnotes.
  2. Due to unexpected delays with the availability of electronic filing of the Form IT-565, the requirement to file Form IT-565 for partnerships with only Louisiana residents as partners is waived for the 2021 tax year. These partnerships may still apply for an account numbers based on the scenarios below or an account number will be assigned when the 2022 Form IT-565 is filed. This waiver does not apply to partnerships that have been previously filing with LDR, including composite partnerships.

Read LDR RIB 22-007 (this recently posted RIB may not pull from all browsers yet
 


E-File Updates

LDR started accepting corporate state E-file returns on Monday, February 21, 2022.

LDR will start accepting partnership E-file extension requests on Monday, March 14, 2022. LCPA cautions that all tax software may not update by then.

Partnership extension requests can now be made directly on the LDR website using

Other LDR targeted ‘go live’ dates for E-file are:

  • Partnership(IT-565): 3/21/2022
  • Fiduciary(IT-541): 3/28/2022

The LCPA Advocacy Team has been in continuous communication with LDR sharing the filing season challenges members have expressed.

LDR Secretary Kevin Richard and his staff are listening. We thank them for the willingness to make this waiver for the 2021 tax year and to leave in place the scenarios for the assignment of an account number.


Questions about the content of this Alert should be directed to LCPA State Government Relations Director Linda Babin.