- 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:
| Tax | Original/Extended
Due Date | Hurricane
Extension | Additional
Information |
| Individual Income | 9/1/08 - 1/5/2009 | 1/5/2009 | RIB 08-024 |
| Corporate Income |
| Corporate Franchise |
| Declarations |
| Withholding | 9/1/08 - 9/16/08 | 9/16/08 | RIB 08-025 |
| Excise | 9/1/08 - 9/30/2008 | 10/15/2008 | RIB 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. Acadia | 16. Iberville | 31. St. James |
| 2. Allen | 17. Jefferson | 32. St. John the Baptist |
| 3. Ascension | 18. Jefferson Davis | 33. St. Landry |
| 4. Assumption | 19. Lafayette | 32. 34. St. Martin |
| 5. Avoyelles | 20. Lafourche | 35. St. Mary |
| 6. Beauregard | 21. LaSalle | 36. St. Tammany |
| 7. Calcasieu | 22. Livingston | 37. Tangipahoa |
| 8. Cameron | 23. Orleans | 38. Terrebonne |
| 9. Catahoula | 24. Plaquemines | 39. Vermilion |
| 10. East Baton Rouge | 25. Pointe Coupee | 40. Vernon |
| 11. East Feliciana | 26. Rapides | 41. Washington |
| 12. Evangeline | 27. Sabine | 42. West Baton Rouge |
| 13. Franklin | 28. St. Bernard | 43. West Feliciana Parishes |
| 14. Grant | 29. St. Charles |
| 15. Iberia | 30. 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.
- 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.
| Tax | Original/Extended
Due Date | Hurricane | Additional
Information |
Individual Income | 9/1/08 - 1/5/09 | 1/5/2009 | RIB 08-031 | | Corporate Income |
| Corporate Franchise |
| Declarations |
| Withholding | 9/11/08 - 9/26/08 | 9/26/2008 | RIB 08-030 |
| Excise | 9/13/08 - 9/30/08 | 10/15/2008 | RIB 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. Acadia | 9. Jefferson Davis | 17. St. Mary |
| 2. Allen | 10. Lafourche | 18. St. Tammany |
| 3. Beauregard | 11. LaSalle | 19. Tangipahoa |
| 4. Calcasieu | 12. Livingston | 20. Terrebonne |
| 5. Cameron | 13. Orleans | 21. Vermilion |
| 6. Iberia | 14. Plaquemines | 22. Vernon |
| 7. Iberville | 15. Sabine | |
| 8. Jefferson | 16. 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.
- 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.
