Revised Statute 47:103 allows a taxpayer to make a request for a six-month extension of time to file the individual income tax return. The extension request must be made before the state tax filing due date, which is May 15 for calendar year filers or the 15th day of the 5th month after the close of the fiscal year for fiscal year filers.
In the past, taxpayers who were granted automatic federal extensions were allowed the same state income tax filing extension if a copy of the federal extension Form 4868 was attached to the front of their state tax return. Beginning with the 2008 income tax year filed in 2009, taxpayers have been required to either request a specific state individual income tax filing extension or submit a copy of their Federal Application for Automatic Extension of Time To File U.S. Individual Income Tax Return on or before the May 15 due date. Copies of federal extensions attached to the tax return and received after the May 15 due date will not be accepted.
This new requirement is the result of changing technologies and processing procedures that make the recording of federal extensions unreliable.
The three options for requesting an extension are outlined in Revenue Information Bulletin No. 09-005 as:
- Filing a paper state extension Form 2868
- Filing an extension request electronically via the Louisiana Department of Revenue’s website at www.revenue.louisiana.gov.or through tax preparation software;
- Filing a paper copy of the IRS extension Form 4868 with the Louisiana Department of Revenue on or before the due date of the Louisiana individual income tax return (generally May 15th)