Louisiana Business State Tax Extension I S Corporations

Louisiana Business State Tax Extension I S Corporations

Overview

Louisiana S Corporations are subject to state business tax filing requirements, administered by the Louisiana Department of Revenue. Louisiana grants an automatic extension tied to an approved IRS extension, making the process simple for businesses that have already filed IRS Form 7004.

Original Filing Deadline

The original due date for the Louisiana S-Corporations return is March 16, 2026. File or remit full payment by this date to remain in good standing.

Extension Period & Extended Deadline

Louisiana automatically grants an extension to file, provided you have obtained an approved federal extension from the IRS by filing IRS Form 7004. With a valid IRS extension, the Louisiana extended deadline becomes September 15, 2026. No separate state extension form is required—the federal extension serves as your Louisiana extension.

Payment Is Still Due by Original Deadline

The extension applies to filing only—it is not an extension to pay taxes owed. Any outstanding tax liability must be paid by the original due date of March 16, 2026 to avoid penalties and interest. Use the Louisiana | Online Tax Extension Payment to pay electronically, or mail your payment to:
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Late Filing and Payment Penalties

• Failure to File: 5% of the total tax due per month, subject to a maximum of 25%.
• Failure to Pay: 5% of the total tax due per month, up to a maximum of 25%.

Best Practices

• Estimate and pay your Louisiana business tax by March 16, 2026 to avoid interest and penalties.
• File IRS Form 7004 with the IRS to secure your federal extension, which Louisiana automatically honors.
• Use the state online payment portal for fast, convenient electronic payment.
• Set a reminder to file your completed Louisiana S-Corporations return by September 15, 2026.

Final Thoughts

Louisiana’s business tax extension is straightforward once your federal extension is approved. Pay 100% of any tax due by March 16, 2026 and file your S-Corporations return by September 15, 2026.