October 20, 2021

Volume XI, Number 293

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Louisiana Department of Revenue Grants Additional Automatic Extensions For Certain Eligible Businesses and Individuals Impacted by Hurricane Ida

The Louisiana Department of Revenue has now issued Revenue Information Bulletin (RIB) 21-024 automatically granting additional extensions to taxpayers in certain Louisiana areas impacted by Hurricane Ida for certain taxes that were due on or after August 26, 2021.

The Department’s new RIB specifically explains which taxpayers are eligible for automatic extensions, by tax type.

Eligible taxpayers include individuals and businesses whose homes, principal places of business, critical tax records, or paid tax preparers are located in one of the following parishes:

  • Ascension

  • Assumption

  • East Baton Rouge

  • East Feliciana

  • Iberia

  • Iberville

  • Jefferson

  • Lafourche

  • Livingston

  • Orleans

  • Plaquemines

  • Pointe Coupee

  • St. Bernard

  • St. Charles

  • St. Helena

  • St. James

  • St. John the Baptist

  • St. Martin

  • St. Mary

  • St. Tammany

  • Tangipahoa

  • Terrebonne

  • Washington

  • West Baton Rouge

  • West Feliciana

Automatic extensions are based on the taxpayer’s location address on file with the Department.

If, however, a taxpayer’s location address is not within one of the parishes listed in the RIB, the taxpayer may still be eligible for interest and penalty relief even though an automatic extension did not apply.

Extensions do not apply for any tax that was due before August 26, 2021.

Income and Franchise Tax Extensions

For individual income, corporation income and franchise, fiduciary income, partnership, and partnership composite tax returns with original or extended due dates on or after August 26, 2021, and before January 3, 2022, the automatic extended due date to file the return is January 3, 2022.

The original due date of income and franchise tax for all Louisiana taxpayers was previously extended to June 15, 2021 under RIB 21-007 as a result of the February Winter Storms.  Interest and penalties are imposed by statute on delinquent income and franchise tax for the 2020 tax year beginning June 16, 2021, and will continue to accrue until paid.  Eligible taxpayers are granted an extension to file only under this new RIB 21-024 for Hurricane Ida.

The Department’s new RIB, however, also provides additional specific extension information for certain taxpayers in Ascension, Calcasieu, East Baton Rouge, Iberville, and Lafayette Parishes only, who were previously granted automatic filing and payment extensions under RIB 21-015 and who filed an extension with the Department on or before August 16, 2021 (and who previously received an extension to file their return by November 15, 2021).  According to the RIB, since penalty and interest began accruing on tax due before August 26, 2021, there is no relief from penalties and interest accruing on these tax payments previously due.

Estimated Income Tax Payments

The new automatic extension also includes estimated tax payments with original due dates between August 26, 2021, and January 3, 2022.  For the majority of taxpayers, the extension applies to the third calendar quarter estimated tax payment due on September 15, 2021.

Withholding Tax Extensions

For withholding tax returns due on or after August 26, 2021, and on or before January 3, 2022, the automatic extended due date to file the return is now January 3, 2022.

Severance and Excise Tax Extensions

For severance and excise tax returns with original or extended due dates on or after August 26, 2021, and on or before January 2, 2022, the automatic extended due date to file the return is now January 3, 2022.

Appendices in RIB:

The Department’s new RIB also includes the following appendices that provide specific information regarding extensions, by tax type:

 

The Jones Walker SALT Team will continue to provide additional updates regarding Hurricane Ida relief as they are issued.

© 2021 Jones Walker LLPNational Law Review, Volume XI, Number 251
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About this Author

Matthew Mantle, State, Local Tax, Louisiana, Jones Walker Law FIrm
Partner

Matthew Mantle is a partner in the firm’s Tax & Estates Practice Group and practices with the State & Local Tax Team out of the firm's New Orleans office.

Matt concentrates primarily on state and local tax matters in Louisiana, Alabama, and on a multistate basis, representing firm clients throughout the Gulf South in all areas of state and local tax. His practice includes tax and business planning, audits, administrative appeals, judicial appeals, identification and utilization of tax incentives, governmental relations, and tax legislation. He has also represented firm...

504.582.8418
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