When Are Louisiana State Tax Returns Due?
Navigate your Louisiana state tax obligations. This guide clarifies key filing and payment dates, including how extensions work, to help you avoid penalties.
Louisiana requires taxpayers to follow specific timelines for filing state income tax returns and paying any taxes owed. These deadlines must be met to avoid penalties. The obligations for filing and payment are distinct, with different rules for each.
Annual Income Tax Filing and Payment Deadline
The primary deadline for filing a Louisiana individual income tax return, such as Form IT-540 for residents, is on or before May 15th of each year. For example, your 2024 tax return must be filed by May 15, 2025. Both the filing of your return and the payment of any income tax you owe must be completed by this date. If the May 15th deadline falls on a weekend or a legal holiday, the due date shifts to the next business day.
Requesting an Extension to File
Louisiana provides an automatic six-month extension for individuals to file their state income tax return, so taxpayers do not need to file a specific form to request it. For the 2024 tax year, this extension pushes the filing due date to November 17, 2025. This extension only applies to the filing of the tax return, not to the payment of taxes owed, which is still due by the original May 15 deadline. To avoid penalties, taxpayers should pay at least 90% of their total tax liability by this original due date. Failure to pay by May 15 can result in penalties and interest, and a separate late-filing penalty can be applied if the return is not submitted by the extended due date.
Quarterly Estimated Tax Deadlines
Certain individuals are required to pay taxes throughout the year in quarterly installments. This applies to self-employed individuals, freelancers, and those who receive significant income from sources like interest, dividends, or rent. These estimated tax payments ensure that income tax is paid on earnings not subject to employer withholding.
For the 2025 calendar year, the deadlines for these payments are:
- April 15, 2025
- June 16, 2025
- September 15, 2025
- January 15, 2026
If any of these quarterly due dates fall on a weekend or holiday, the payment is due on the next business day. Taxpayers can make these payments using Form IT-540ES or through the state’s online payment portals. Meeting these quarterly deadlines is necessary to avoid underpayment penalties.