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New Rules for State Tax Filing Extensions

December 30, 2008

BATON ROUGE - 2009 will bring an important change for taxpayers requesting more time to file state taxes. Beginning with the 2008 income tax year, taxpayers requesting state filing extensions must do so before the filing deadline.

In the past, taxpayers granted an automatic federal extension were allowed a state extension if a copy of their federal extension request (Form 4868) was attached to their state return.

Beginning in 2009, state filing extensions must be requested no later than the individual income tax filing due date. This date is May 15, 2009, for 2008 calendar year income tax returns or, for fiscal filers, the 15th day of the 5th month after the close of the fiscal year.

The Louisiana Department of Revenue (LDR) has made it easy to request an extension electronically through the LDR web site, www.revenue.louisiana.gov

Taxpayers may also request an extension by completing the Application for Extension of Time to File Louisiana Individual Income Tax (Form R-2868). Both the internet option and paper form will be available from LDR on January 2, 2009.

Louisiana Revised Statute 47:103 allows a six-month extension of time to file a state individual income tax return. Filing extensions only allow more time to file a tax return. An extension does not allow more time to pay the tax due. Payments received after the return due date are subject to interest and penalties.