The Louisiana Department of Revenue followed the lead of the Internal Revenue Service and granted filing tax relief for taxpayers impacted by the saltwater intrusion emergency. See Revenue Information Bulletin No. 23-026, October 6, 2023. The relief provides automatic filing extensions to taxpayers whose primary residences, principal places of business, critical tax records, or paid tax preparers are located in the four parishes affected by the federal disaster declaration, namely Jefferson, Orleans, Plaquemines, and St. Bernard parishes.
For calendar and fiscal year filers whose individual income, fiduciary income, and partnership income tax returns are due between September 20, 2023 and February 15, 2024, the automatic extended due date is February 15, 2024.
For qualifying corporate income taxpayers with a calendar or fiscal year extended due date on or after September 20, 2023, and before February 15, 2024, and for those corporate income taxpayers who fail to timely request an extension of time to file the federal return for the same taxable period, the automatic extended due date is February 15, 2024. This extension applies also to taxpayers filing a corporation franchise tax return in conjunction with the corporation income tax return, and for those qualifying taxpayers filing a franchise tax only return with the fiscal year original due date between September 20, 2023 and February 14, 2024, the automatic extended due date is also February 15, 2024.
The content of this article is intended to provide a general guide to the subject matter. Specialist advice should be sought about your specific circumstances.