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Hurricane Gustav Tax Extensions

Are tax return filing extensions available to victims of Hurricane Gustav?

Yes. For income and corporation franchise taxes, the state will be granting the same filing extensions as the Internal Revenue Service. To be eligible for the extension, the taxpayer must be located or their tax preparer’s records located in a parish declared a natural disaster area and the taxpayer granted an original filing extension.

For withholding, excise, sales, and severance taxes, hurricane extensions have been granted from the original filing due dates.

Hurricane Gustav filing extensions have been granted as follows:

TaxOriginal/Extended
Due Date
Hurricane
Extension
Additional
Information
Individual Income9/1/08 - 1/5/20091/5/2009RIB 08-024
Corporate Income
Corporate Franchise
Declarations
Withholding9/1/08 - 9/16/089/16/08RIB 08-025
Excise9/1/08 - 9/30/200810/15/2008RIB 08-026
Sales
Severance
Which parishes qualify for the Hurricane Gustav extensions?

The Hurricane Gustav filing extensions only apply to residents or businesses located in parishes that were declared a Hurricane Gustav disaster area.

Taxpayers not in the covered disaster area, but whose books, records, or tax professionals’ offices are in the covered disaster area, are also entitled to relief.

Businesses that file consolidated corporation income and franchise tax returns and composite partnership returns with one or more locations in a qualifying Parish, or individual income tax returns that require information from flow-through entities located in a qualifying parish do not qualify for the additional Hurricane extension. If the original return is later amended based on information obtained from entities located in qualifying parishes and results in additional tax due, any interest or penalties assessed as a result of the amendment will be waived upon request and after verification of the circumstances.

The Louisiana Parishes that were declared Hurricane Gustav disaster areas are as follows:

1. Acadia16. Iberville31. St. James
2. Allen17. Jefferson32. St. John the Baptist
3. Ascension18. Jefferson Davis33. St. Landry
4. Assumption19. Lafayette32. 34. St. Martin
5. Avoyelles20. Lafourche35. St. Mary
6. Beauregard21. LaSalle36. St. Tammany
7. Calcasieu22. Livingston37. Tangipahoa
8. Cameron23. Orleans38. Terrebonne
9. Catahoula24. Plaquemines39. Vermilion
10. East Baton Rouge25. Pointe Coupee40. Vernon
11. East Feliciana26. Rapides41. Washington
12. Evangeline27. Sabine42. West Baton Rouge
13. Franklin28. St. Bernard43. West Feliciana Parishes
14. Grant29. St. Charles
15. Iberia30. St. Helena
If I file my return and pay the tax due after the original due date but on or before the hurricane extension date, will I owe delinquent penalty or interest?

Yes. The Hurricane extension is an extension of time to file, not an extension of time to pay. You will not be assessed delinquent filing penalties, which are five percent per month not to exceed 25 percent. However, you will be assessed both delinquent payment penalty and interest. Delinquent payment penalty for individual income tax is ½ percent per month to a maximum of 25 percent. The delinquent payment penalty for all other taxes is five percent per month to a maximum of 25 percent. The delinquent payment penalty is based on the tax due for each 30 days and is calculated from the due date of the return until the date it is paid. It does not matter if the payment is one day late or 30 days late, the five percent will be assessed for each 30-day period.

For 2008, interest on unpaid taxes is assessed at the annual rate of 12.5 percent calculated on a daily basis. See Revenue Information Bulletin No. 08-001.

If my withholding tax due date was September 16, 2008, do I receive an extended period of time in which to file?

No. The Hurricane Gustav extension allowed withholding tax returns due September 1, 2008 through September 16, 2008, until September 16, 2008 to file the tax return. See Revenue Information Bulletin No. 08-025.

Returns filed after the September 16, 2008, will be assessed the five percent per month delinquent filing penalty from the original due date of the return until the date the return was filed. In addition to the delinquent filing penalties, interest will be assessed on any taxes due from the due date of the payment until the date payment is made. Although delinquent filing and delinquent payment penalties will not be assessed for the same period of time, once the return is filed, delinquent payment penalty may be assessed if the amount due is not paid. The combined delinquent filing and delinquent payment penalties may not exceed 25 percent of the tax due.

I did not have an extension to file my 2007 state income tax return, which was due on May 15, 2008? Can I qualify for the Hurricane Gustav filing extension until January 5, 2009?

No. To qualify for the Hurricane Gustav extension, you must have applied for an extension before the tax return’s original due date, which was May 15, 2008. The additional extension only applies to return filings due between September 1, 2008, and January 5, 2009. Your delinquent income tax return will be liable for delinquent penalties and interest on the amount of tax due.

Although my business is not located in a qualifying parish, do I qualify to the Hurricane Gustav extension if my tax preparer is located in a qualifying parish?

Yes. Even if the taxpayer’s is not located in a qualifying disaster area parish, the taxpayer qualifies for the extension if the taxpayer’s books, records, or tax professionals’ offices are in the covered disaster area.

If I file a consolidated sales tax return for multiple business locations and one or more of my business locations is in a qualifying disaster area parish, am I eligible for the hurricane extension.

No. You do not qualify for the hurricane extension. You must file the consolidated sales tax return by the original due date. You may estimate the taxes due for locations in the hurricane disaster parishes and file amended returns once the final reports are available. If additional taxes are due as a result of the corrected figures from businesses located in the qualifying parishes, you may request a waiver of the penalty and interest.

Hurricane Ike Tax Extensions

Are tax return filing extensions available to victims of Hurricane Ike?

Yes. For income and corporation franchise taxes, the state will be granting the same filing extensions as the Internal Revenue Service. To be eligible for the extension, the taxpayer must be located or their tax preparer’s records located in a parish declared a natural disaster area and the taxpayer granted an original filing extension.

For withholding, excise, sales, and severance taxes, hurricane extensions have been granted from the original filing due dates.

TaxOriginal/Extended
Due Date
HurricaneAdditional
Information
Individual Income9/1/08 - 1/5/091/5/2009RIB 08-031
Corporate Income
Corporate Franchise
Declarations
Withholding9/11/08 - 9/26/089/26/2008RIB 08-030
Excise9/13/08 - 9/30/0810/15/2008RIB 08-029
Sales
Severance
Which parishes qualify for the Hurricane Ike extensions?

The Hurricane Ike filing extensions only apply to residents or businesses located in parishes that were declared a Hurricane Ike disaster area.

Taxpayers not in the covered disaster area, but whose books, records, or tax professionals’ offices are in the covered disaster area, are also entitled to relief.

Businesses that file consolidated corporation income and franchise tax returns and composite partnership returns with one or more locations in a qualifying Parish or individual income tax returns that require information from flow-through entities located in a qualifying parish do not qualify for the additional Hurricane extension. If the original return is later amended based on information obtained from entities located in qualifying parishes and results in additional tax due, any interest or penalties assessed as a result of the amendment will be waived upon request and after verification of the circumstances.

The Louisiana Parishes that were declared Hurricane Ike disaster areas are as follows:

1. Acadia9. Jefferson Davis17. St. Mary
2. Allen10. Lafourche18. St. Tammany
3. Beauregard11. LaSalle19. Tangipahoa
4. Calcasieu12. Livingston20. Terrebonne
5. Cameron13. Orleans21. Vermilion
6. Iberia14. Plaquemines22. Vernon
7. Iberville15. Sabine
8. Jefferson16. St. Martin
If I file my return and pay the tax due after the original due date but on or before the hurricane extension date, will I owe delinquent penalty or interest?

Yes. The Hurricane extension is an extension of time to file, not an extension of time to pay. You will not be assessed delinquent filing penalties, which are five percent per month not to exceed 25 percent. However, you will be assessed both delinquent payment penalty and interest. Delinquent payment penalty for individual income tax is ½ percent per month to a maximum of 25 percent. The delinquent payment penalty for all other taxes is five percent per month to a maximum of 25 percent. The delinquent payment penalty is based on the tax due for each 30 days and is calculated from the due date of the return until the date it is paid. It does not matter if the payment is one day late or 30 days late, the five percent will be assessed for each 30-day period.

For 2008, interest on unpaid taxes is assessed at the annual rate of 12.5 percent calculated on a daily basis. See Revenue Information Bulletin No. 08-001.

If my withholding tax due date was September 16, 2008, do I receive an extended period of time in which to file?

Yes.The Hurricane Ike extension allowed withholding tax returns due September 11, 2008 through September 26, 2008, until September 26, 2008 to file the tax return. See Revenue Information Bulletin No. 08-030.

Returns filed after the September 26, 2008, will be assessed the five percent per month delinquent filing penalty from the original due date of the return until the date the return was filed. In addition to the delinquent filing penalties, interest will be assessed on any taxes due from the due date of the payment until the date payment is made. Although delinquent filing and delinquent payment penalties will not be assessed for the same period of time, once the return is filed, delinquent payment penalty may be assessed if the amount due is not paid. The combined delinquent filing and delinquent payment penalties may not exceed 25 percent of the tax due.

I did not have an extension to file my 2007 state income tax return, which was due on May 15, 2008? Can I qualify for the Hurricane Ike filing extension until January 5, 2009?

No. To qualify for the Hurricane Ike extension, you must have applied for an extension before the tax return’s original due date, which was May 15, 2008. The additional extension only applies to return filings due between September 1, 2008, and January 5, 2009. Your delinquent income tax return will be liable for delinquent penalties and interest on the amount of tax due.

Although my business is not located in a qualifying parish, do I qualify to the Hurricane Ike extension if my tax preparer is located in a qualifying parish?

Yes. Even if the taxpayer’s is not located in a qualifying disaster area parish, the taxpayer qualifies for the extension if the taxpayer’s books, records, or tax professionals’ offices are in the covered disaster area.

If I file a consolidated sales tax return for multiple business locations and one or more of my business locations is in a qualifying disaster area parish, am I eligible for the hurricane extension.

No. You do not qualify for the hurricane extension. You must file the consolidated sales tax return by the original due date. You may estimate the taxes due for locations in the hurricane disaster parishes and file amended returns once the final reports are available. If additional taxes are due as a result of the corrected figures from businesses located in the qualifying parishes, you may request a waiver of the penalty and interest.

Hurricane Isaac Tax Extensions

Are tax returns filing extensions available to victims of Hurricane Isaac?

Yes. For income and corporation franchise taxes, the state will be granting filing extensions from the original filing due dates or original filing extension dates that occur on or after August 26, 2012. To be eligible for the extension, the taxpayer must be located or their tax preparers’ records located in a parish declared a natural disaster area. If the original filing due date was prior to August 26, 2012, an extension request must have been made prior to the original filing due date to qualify for the hurricane extension.

For withholding, excise, sales, and severance taxes, hurricane extensions have been granted from the original filing due dates.

Hurricane Isaac filing extensions have been granted as follows:

Tax

Original/Extended Due Date

Hurricane Extension

Additional Information

Individual Income

8/26/2012 – 1/11/2013

2/11/2013

RIB 12-029

Corporation Income

Corporation Franchise

Declarations

Withholding

8/30/2012 – 9/30/2012

10/31/2012

RIB 12-029

Excise

8/26/2012 – 9/30/2012

10/15/2012

RIB 12-029

Sales

Severance

Which parishes qualify for the Hurricane Isaac extensions?

The Hurricane Isaac filing extensions only apply to residents or businesses located in parishes that were affected by Hurricane Isaac.

Taxpayers not in the affected area, but whose books, records, or tax professionals’ offices are in the covered disaster area, are also entitled to relief.

Businesses that file consolidated corporation income and franchise tax returns and composite partnership returns with one or more locations in a qualifying parish, or individual income tax returns that require information from flow-through entities located in a qualifying parish do not qualify for the additional Hurricane extension. If the original return is later amended based on information obtained from entities located in qualifying parishes and results in additional tax due, any interest or penalties assessed as a result of the amendment will be waived upon request and after verification of the circumstances.

The Louisiana parishes that were declared Hurricane Isaac disaster areas are as follows:

Ascension, Assumption, East Baton Rouge, East Feliciana, Iberville, Jefferson, Lafourche, Livingston, Orleans, Plaquemines, Pointe Coupee, St. Bernard, St. Charles, St. Helena, St. James, St. John the Baptist, St. Mary, St. Tammany, Tangipahoa, Terrebonne, Washington, West Baton Rouge and West Feliciana.

In Mississippi, the following counties apply: Hancock, Harrison, Jackson, and Pearl counties.

The due date for my return and payment received a hurricane extension. If I file my return and pay the tax due after the original due date but on or before the hurricane extension date, will I owe delinquent penalty or interest?

No. The Hurricane extension is an extension of time to file and extension of time to pay. You will not be assessed delinquent filing penalties, delinquent payment penalty and interest. However, any return or amount on which penalty or interest began accruing before August 26, 2012 will still owe that penalty or interest.

The third quarter withholding tax return due date is October 31, 2012, do I receive an extended period of time in which to file?

No. The Hurricane Isaac extension is only for withholding payments due August 30, 2012 through September 30, 2012. The due date for these payments has been extended to October 31, 2012. See Revenue Information Bulletin No. 12-029

Returns filed after the October 31, 2012, will be assessed the five percent per month delinquent filing penalty from the original due date of the return until the date the return was filed. In addition to the delinquent filing penalties, interest will be assessed on any taxes due from the due date of the payment until the date payment is made. Although delinquent filing and delinquent payment penalties will not be assessed for the same period of time, once the return is filed, delinquent payment penalty may be assessed if the amount due is not paid. The combined delinquent filing and delinquent payment penalties may not exceed 25 percent of the tax due.

I did not have an extension to file my 2011 state income tax return, which was due on May 15, 2012? Can I qualify for the Hurricane Isaac filing extension until February 11, 2013?

No. To qualify for the Hurricane Isaac extension, you must have applied for an extension before the tax return’s original due date, which was May 15, 2012. The additional extension only applies to return filings due between August 26, 2012 and January 11, 2013. Your delinquent income tax return will be liable for delinquent penalties and interest on the amount of tax due.

Although my business is not located in a qualifying parish, do I qualify to the Hurricane Isaac extension if my tax preparer is located in a qualifying parish?

Yes. Even if the taxpayer is not located in a qualifying disaster area parish, the taxpayer qualifies for the extension if the taxpayer’s books, records, or tax professionals’ offices are in the covered disaster area.

If I file a consolidated sales tax return for multiple business locations and one or more of my business locations is in a qualifying disaster area parish, am I eligible for the hurricane extension.

No. You do not qualify for the hurricane extension. You must file the consolidated sales tax return by the original due date. You may estimate the taxes due for locations in the hurricane disaster parishes and file amended returns once the final reports are available. If additional taxes are due as a result of the corrected figures from businesses located in the qualifying parishes, you may request a waiver of the penalty and interest.

Are purchases of clothing and supplies made from funds that were paid by check or deposited directly into a person’s checking or savings account by the Red Cross or FEMA exempt from the sales tax?

No. Only purchases made directly by federal, state, or local governments are exempt from sales tax. When the Red Cross or FEMA assistance money is paid by check or deposited directly into an individual’s checking or savings account, it becomes the individual’s personal asset and subsequent purchases made with these funds are not exempt from taxation.

Will there be a sales tax amnesty for businesses closed due to the disaster?

Tax amnesty programs must be enacted by the state legislature. If the legislature enacts an amnesty program related to the hurricane, information will be posted on the Department’s website.

Are nonprofit agencies that are purchasing items for assistance or distribution to hurricane victims exempt from sales tax?

No. There is no special exemption granted by law to either individuals or private nonprofit organizations on their purchases of items to be donated for use in disaster assistance. Some organizations are specifically exempt from sales tax on their purchases, and will be able to provide exemption certificates to their vendors to confirm their exempt status. If legislation is enacted to provide exemption on purchases for use in disaster assistance, information will be posted on the Department’s website.

I had an extension to file my 2011 state income tax return, which was due on May 15, 2012? Can I qualify for the Hurricane Isaac filing extension until February 11, 2013?

Yes. Since you applied for an extension before the tax return’s original due date, which was May 15, 2012, you qualify for the Hurricane Isaac extension. Please note that the extension does not allow an extension of time to pay the tax due and therefore the hurricane extension does not apply to the payment of tax due. Payments received after the return due date will be charged interest and late payment penalty. To avoid interest and penalty assessments, the estimated taxes due should be paid before the original due date.