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Partnerships engaging in activities in Louisiana that have nonresident partners are required to file a composite partnership return unless:
a. All nonresident partners are corporations, partnerships or tax exempt trusts; or
b. All nonresident individual partners have a valid agreement on file with the Department of Revenue.
All nonresident partners who were partners at any time during the taxable year and who do not have a valid agreement on file with LDR must be
included in the Louisiana Composite Partnership Return (See LAC 61:I.1401). The agreement, in the form of an affidavit, must include a statement
that the taxpayer agrees to timely file a Louisiana Nonresident Individual Income Tax return and make payment of Louisiana individual income tax.
Louisiana Revised Statute 47:201.1(F)(4) requires the electronic filing of all composite partnership returns (Approved Vendors). If tax credits are claimed on the composite return:
If the partnership is not required to file a composite return because all its partners have filed agreements to file on their own behalf, the partnership
must make an initial filing in which it files all agreements with the LDR by the composite return due date.
Returns and payments are due on or before May 15 of the following year. For fiscal year taxpayers, returns and payments are due on the 15th day of the
fifth month after the close of the fiscal year. If the due date falls on a weekend or legal holiday, the return is due on the next business day.
A tax rate of 6% (.06) is assessed on the total distributive shares for nonresident partners included on the Louisiana Composite Return.
Revised Statute 47:1514 allows a six-month extension of time to file the composite partnership return to be granted on request. The extension request
must be made electronically before the state tax filing due date, which is May 15 for calendar year filers or the 15th day of the fifth month after the
close of a fiscal year.
In the past, taxpayers were allowed to request a filing extension by filing a paper state extension or paper federal extension (Form 7004). Beginning
with the 2013 income tax year, taxpayers will be required to electronically request a state composite partnership filing extension on or before the May 15
due date. Paper state or federal extension request will not be accepted.
This new requirement is the result of changing technologies and processing procedures within the department.
The three options for requesting an extension are as follows:
Tax preparers can also utilize the bulk extension filing application to submit multiple extension requests. This application can be used by any firm who
has an Electronic Filing Identification Number (EFIN) registered with LDR or any taxpayer who has a current Louisiana Account Number listed with LDR.
An extension does not allow an extension of time to pay the tax due. Payments received after the return due date will be charged interest and late payment penalty.
LDR has decided to provide for an automatic extension of six (6) months for the filing of the 2013 Composite Partnership Returns. Calendar year returns will now be due on
November 15, 2014. This extension grants additional time only to file a return. It does not grant additional time to pay taxes due. See
Revenue Information Bulleting No. 14-008 for more information.
Payments cannot be made through the bulk extension filing application on LDR’s website. If you need to make a payment, you must submit an extension request
Please do not use Form R-6922V, Composite Partnership Electronic Filing Payment Voucher, to submit an extension payment. Form R-6922V is to be used only by tax
filers that have filed their tax returns through electronic filing and need to make a payment.
If you file your composite partnership and later become aware of any changes you must make to income, deductions, or credits, your must file an amended (corrected)
Louisiana return. Amended returns must be filed electronically. Make sure you check the box to designate the return as an amended return.
In order to amend the amounts reported for the computation of tax paid on behalf of nonresident partners, the taxpayer must file an amended return, along with a
detailed explanation of the changes.
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