2026 Louisiana State Tax Deadlines
Louisiana Individual income tax filing deadlines and extensions for 2026
If you are a resident or have been involved in business operations within Louisiana, you might be required to file Louisiana State taxes. Louisiana follows a progressive income tax structure with rates ranging from 1.85% to 4.25%, making it essential to understand the specific deadlines and requirements for 2026.
Louisiana business tax deadlines for 2026
C Corporations' deadlines and requirements
C Corporations in Louisiana must file and pay Corporate Income Tax by May 15, 2027, following Louisiana's specific due date schedule.
Filing requirements include:
- Complete Form CIFT-620 (Louisiana Corporation Income and Franchise Tax Return)
- File via Louisiana File Online
- Payment must be made by May 15, 2027
- Mail submissions must be postmarked by the due date
Extension to file taxes in Louisiana for 2026
The Extension Deadline for Louisiana Corporate income tax returns is November 15, 2027. Louisiana grants a six-month extension following the state extension timeline. This is an extension to FILE, not an extension to PAY—payment is still due May 15, 2027.
Pass-through entities
Louisiana S Corporations and Partnerships tax deadlines for 2026
S Corporations and Partnerships must file in Louisiana by March 15, 2027.
Required forms include:
- Form IT-565—S Corporation/Partnership Return
- Form CIFT-620—for certain entities with franchise tax liability
Extension to file S Corporations and Partnerships taxes in Louisiana for 2026
The Extension Deadline for Louisiana S Corporations and Partnerships returns is September 15, 2027. Louisiana grants a six-month extension without requiring separate applications. This is an extension to FILE, not an extension to PAY—payment is still due March 15, 2027.
Louisiana Individual tax considerations for 2026
Filing requirements and income thresholds
Louisiana Individuals must file a State income tax return if their gross income exceeds specific thresholds based on filing status.
The progressive tax rates for 2026 range from:
- 1.85% on the first income bracket
- Up to 4.25% on higher income levels
Estimated tax deadline for Louisiana 2026
Estimated tax payments are due on the following schedule for calendar year filers:
- May 15, 2026
- June 15, 2026
- September 15, 2026
- January 15, 2027
Who must make estimated payments
You must make Louisiana estimated income tax payments during 2026 if you expect to owe a significant amount in Louisiana income tax after subtracting withholding and credits. Electronic payments are encouraged through the Louisiana online tax system.
Individual tax deadline for Louisiana 2026
Individual income tax returns are due May 15, 2027.
Available forms include:
- Form IT-540—Louisiana Resident Individual Income Tax Return
- Form IT-540B—Louisiana Nonresident and Part-Year Resident Individual Income Tax Return
Extension to file taxes in Louisiana for 2026
The Extension Deadline is November 15, 2027, to file your Louisiana Individual Income tax return. Louisiana grants a six-month extension without requiring separate extension forms. This is an extension to FILE, not an extension to PAY—payment is still due May 15, 2027.
What Louisiana tax professionals need to know
Several key considerations make Louisiana's tax landscape unique for 2026. Louisiana's progressive income tax system features unique due dates and special provisions tailored to specific industries. Electronic filing requirements continue to expand, and Louisiana offers particular tax planning opportunities for key industries, including oil and gas, agriculture, and others.
Electronic filing requirements
Louisiana has implemented electronic filing systems for taxpayers:
- C Corporations and pass-through entities should file electronically through Louisiana File Online
- Individuals can use Louisiana's online system for free electronic filing
- Business deductions can be processed more efficiently through electronic systems
- Professional preparers must use approved software vendors
Louisiana's unique tax features for 2026
May 15th due dates
Louisiana uses different due dates than the federal system.
Progressive tax rates ranging from 1.85% to 4.25%
Louisiana provides moderate progressive tax rates for Individuals.
Federal tax deduction
Louisiana allows the deduction of federal income taxes paid.
Franchise tax on corporations doing business in Louisiana
Louisiana imposes a franchise tax in addition to income tax on corporations.
Federal Tax Deduction
Louisiana's federal tax deduction creates specific planning considerations:
- Federal income taxes paid can be deducted on Louisiana returns
- Creates interaction between federal and state tax planning
- May affect the timing of federal tax payments
- Important for high-income taxpayers
Franchise Tax
Louisiana imposes a franchise tax on corporations:
- Based on capital stock, surplus, undivided profits, and borrowed capital
- Minimum tax amounts apply
- Due dates align with income tax filing dates
- Separate the calculation from the income tax
Oil and Gas Industry
Louisiana has significant oil and gas production:
- Severance tax on oil and gas production
- Special depletion allowances
- Enhanced recovery credit
- Horizontal drilling tax credits
- Special provisions for energy companies
Business incentives and credits
Louisiana provides various business tax incentives:
- Industrial Tax Exemption Program (ITEP)
- Enterprise Zone Program
- Quality Jobs Program
- Research and development tax credits
- Motion picture production credits
Agriculture and Fisheries
Louisiana's agricultural and fishing industries have special considerations:
- Agricultural land use assessment programs
- Fisheries tax incentives
- Beginning farmer programs
- Agricultural equipment exemptions
Hurricane and Disaster Relief
Louisiana frequently experiences natural disasters:
- Extended filing deadlines during disaster declarations
- Special provisions for disaster-related losses
- Federal and state coordination on relief measures
- Documentation requirements for disaster claims
Retirement income considerations
Louisiana provides certain retirement income benefits:
- Military retirement pay exemptions may apply
- Social Security benefits are generally exempt from the Louisiana state income tax
- Pension income considerations for residents
- Senior citizen tax benefits
Professional tax guidance
For complex Louisiana tax situations, consulting with qualified tax professionals through an accounting firm directory can help ensure compliance and identify available tax-saving opportunities.
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The material discussed on this page is meant for general illustration and/or informational purposes only and is not to be construed as investment, tax, or legal advice. You must exercise your own independent professional judgment, recognizing that advice should not be based on unreasonable factual or legal assumptions or unreasonably rely upon representations of the client or others. Further, any advice you provide in connection with tax return preparation must comply in full with the requirements of IRS Circular 230.
Please note that if any due date falls on a federal or state holiday or weekend, it may be adjusted to the next business day. Always verify current deadlines with the appropriate tax professional and authorities.
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