The Official Website of the Louisiana Department of Revenue
September 12, 2012 - Tax Relief to Individual and Businesses Affected by Hurricane Isaac Return Filing and Tax Payment Deadlines Extended
The Louisiana Department of Revenue is granting filing and payment extensions to taxpayers whose homes, principal place of business or critical tax records are in the following parishes affected by Hurricane Isaac: 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 River counties.
The Department will waive any late filing penalties, late payment penalties and interest that would otherwise apply. Any return or amount on which penalty or interest began accruing before August 26, 2012 will not be eligible for this relief.
SALES TAX, SEVERANCE TAX, EXCISE TAXES
The extensions are available for sales tax, severance tax and excise taxes with original or extended due dates on or after August 26, 2012, and on or before September 30, 2012. The due date for qualifying tax returns and payments has been extended to October 15, 2012.
Below is a list of applicable taxes and their statutory due dates, which will be extended to October 15th for affected taxpayers.
WITHHOLDING TAX
The Louisiana Department of Revenue is granting payment extensions to those employers whose principal place of business or critical tax records are located in any of the above listed parishes or counties. The extensions are available for withholding payments due on or after August 30, 2012, and on or before September 30, 2012. Withholding payments will not be subject to penalty and interest as long as the payments are received by October 31, 2012.
INDIVIDUAL INCOME, CORPORATION INCOME & FRANCHISE AND OTHER INCOME TAXES
Hurricane Isaac tax relief postpones tax filing and payment deadlines that occurred on or after August 26, 2012, and on or before January 11, 2013. As a result, affected individuals and businesses will have until February 11, 2013 to file these returns and pay any taxes due. This includes individuals and corporations that previously obtained an extension until November 15, 2012, to file their 2011 income returns. It also includes the estimated tax payment for the third quarter of 2012, normally due September 15, 2012.
Frequently Asked Questions about Hurricane Isaac Extensions
