News & Tax Alerts: Tax Alerts – State

State Tax Notes (2/19/2013)

Tuesday, February 19, 2013   (0 Comments)
LDR has mandated the electronic filing of Louisiana individual and corporate extensions of time to file for the 2013 tax filings. We have received inquiries from members concerning the ability to make payments of tax due on extension submitted electronically using the LDR website. The ability to print a paper voucher to submit with any payments is available on the website. The link to this feature is:

For those who are enrolled in the bulk extension program, the link to this service is:

For Louisiana Partnership and Fiduciary returns, no separate Louisiana extension is required at this time. You should attach a copy of the Federal extension form to the Louisiana return. There is a Louisiana Partnership or Fiduciary Application for Extension of Time to File at:

A Form R3406 (Request to Close Business Tax Account) should be filed for all final Louisiana corporation returns. The form should be mailed to P. O. Box 201, Baton Rouge, LA 70821 or faxed to 225-219-0806. This form is located at:

Louisiana individual returns have two options for refunds to be issued. Taxpayers may either receive a paper check or debit card. The choice must be made on Line 36 of Form IT-540.

LDR has issued information on nonresident trust beneficiaries. Please note Revenue Information Bulletin 13-005, Interest and Dividends of Nonresident Trust Beneficiaries (

Attribution and thanks are extended to Gerard H. Schreiber, Jr., CPA, who contributed content for this alert.