Hurricane Extensions

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Louisiana Department of Revenue Grants Tax Extensions to Hurricane Gustav Victims

BATON ROUGE , La. (September 5, 2008) - The Louisiana Department of Revenue (LDR) is granting filing extensions to taxpayers whose filing addresses or whose tax preparers' addresses are located in Louisiana communities declared federal disaster areas by President Bush following Hurricane Gustav. Taxpayers who reside outside of a disaster area but whose books, records or tax professionals are located in the relief area will also be assisted.

LDR will recognize the January 5, 2009, extensions granted by the IRS for income-related taxes, which includes individual, corporation, declaration of estimates, and corporation franchise tax. The extensions are available on returns and payments due between September 1, 2008, and January 5, 2009. LDR will waive applicable penalties and abate interest that would otherwise apply on these returns.

In addition, employee withholdings due on or after Sept. 1, 2008, and on or before Sept. 16, 2008, will not be subject to penalty or interest as long as these returns and payments are received by September 16, 2008.

If a taxpayer receives a notice from LDR, they should call any of the following offices of the Department: Alexandria Regional Office, (318) 487-5333; Baton Rouge Headquarters, (225) 219-7318 or (225) 219-0102; Baton Rouge Regional Office, (225) 922-2300; Lafayette Regional Office, (337) 262-5455; Lake Charles Regional Office, (337) 491-2504; Monroe Regional Office, (318) 362-3151; New Orleans Regional Office, (504) 568-5233; Shreveport Regional Office, (318) 676-7505; and Thibodaux Regional Office, (985) 447-0976.

Affected taxpayers whose businesses, homes or tax professionals are located in a disaster area should write "Hurricane Gustav" in BLACK ink on the top of their returns.






UPDATE: September 11, 2008 - Adds disaster declaration for parishes of Catahoula, Franklin, Grant, LaSalle, St. Helena and Washington

Louisiana Department of Revenue announces additional filing extensions related to Hurricane Gustav

BATON ROUGE, La. (September 11, 2008) - The Louisiana Department of Revenue (LDR) is granting extensions on the filing and payment deadlines for more than a dozen state taxes in the aftermath of Hurricane Gustav.

The extensions are available in the 42 parishes declared federal disaster areas by President Bush. They are: Acadia, Allen, Ascension, Assumption, Avoyelles, Beauregard, Cameron, Catahoula, East Baton Rouge, East Feliciana, Evangeline, Franklin, Grant, Iberia, Iberville, Jefferson, Jefferson Davis, Lafayette, Lafourche, LaSalle, Livingston, Orleans, Plaquemines, Pointe Coupee, Rapides, Sabine, St. Bernard, St. Charles, St. Helena, St. James, St. John the Baptist, St. Landry, St. Martin, St. Mary, St. Tammany, Tangipahoa, Terrebonne, Vermilion, Vernon, Washington, West Baton Rouge, and West Feliciana.

If additional parishes are declared Gustav disaster areas by President Bush, they will receive the same relief.

The extensions are available for state excise, sales, and severance taxes with filing dates between Sept. 1, and Sept. 30, 2008. The disaster-related filing deadline is October 15.

In order to claim the filing extension, write “Hurricane Gustav” in BLACK at the top of your return.






Department of Revenue grants filing extension due to Hurricane Ike

BATON ROUGE - (September 15, 2008) In the aftermath of Hurricane Ike, the Louisiana Department of Revenue (LDR) is granting a seven-day filing extension for corporate tax returns and third-quarter estimated taxes due on Monday, Sept. 15, 2008.

The filing extension is available to taxpayers in 14 parishes designated federal disaster areas by President Bush. They are: Acadia, Beauregard, Calcasieu, Cameron, Iberia, Jefferson, Jefferson Davis, Lafourche, Plaquemines, Sabine, St. Mary, Terrebonne, Vermilion, and Vernon Parishes.
The extended filing deadline is midnight, Sept.22, 2008.

Taxpayers in federally declared disaster areas following Hurricane Ike can write “Hurricane Ike” in BLACK on the top of their returns.






Department of Revenue expands income tax filing extensions related to Hurricane Ike

BATON ROUGE - (September 18, 2008) The Louisiana Department of Revenue is extending a disaster-related deadline for the filing and payment of a broad range of state taxes in the aftermath of Hurricane Ike.

The extensions are available for individual income, corporate income and franchise, fiduciary and partnership taxes, as well as estimated tax payments with original or extended due dates on or after September 11, 2008, and on or before January 5, 2009. The due date for qualifying tax returns and payments has been extended to January 5, 2009.

The extensions are available to taxpayers in 14 Louisiana parishes declared federal disaster areas by President Bush: Acadia, Beauregard, Calcasieu, Cameron, Iberia, Jefferson, Jefferson Davis, Lafourche, Plaquemines, Sabine, St. Mary, Terrebonne, Vermilion, and Vernon.

The extensions apply also to 29 counties in Texas: Angelina, Austin, Brazoria, Chambers, Cherokee, Fort Bend, Galveston, Grimes, Hardin, Harris, Houston, Jasper, Jefferson, Liberty, Madison, Matagorda, Montgomery, Nacogdoches, Newton, Orange, Polk, Sabine, San Augustine, San Jacinto, Trinity, Tyler, Walker, Waller, and Washington.

If and when any additional parishes or counties receive federal Hurricane Ike disaster-area status, they will become eligible for the January 5, 2009, filing extension, as well.

Taxpayers whose businesses, homes, or tax professionals are in a disaster area should write “Hurricane Ike” in BLACK ink on the top of their returns.






Department of Revenue extends sales tax deadlines due to Hurricane Ike

BATON ROUGE - (September 18, 2008) The Louisiana Department of Revenue (LDR) is extending the filing deadlines for sales, severance, and excise taxes in areas devastated by Hurricane Ike.

The extension is available in 14 Louisiana parishes declared federal disaster areas by President Bush: Acadia, Beauregard, Calcasieu, Cameron, Iberia, Jefferson, Jefferson Davis, Lafourche, Plaquemines, Sabine, St. Mary, Terrebonne, Vermilion, and Vernon.

The extension is available also in 29 Texas counties: Angelina, Austin, Brazoria, Chambers, Cherokee, Fort Bend, Galveston, Grimes, Hardin, Harris, Houston, Jasper, Jefferson, Liberty, Madison, Matagorda, Montgomery, Nacogdoches, Newton, Orange, Polk, Sabine, San Augustine, San Jacinto, Trinity, Tyler, Walker, Waller, and Washington.

This extension applies to sales, severance, and excise taxes with original or extended due dates on or after September 13, 2008, and on or before September 30, 2008. The due date for qualifying tax returns and payments has been extended to October 15, 2008.

LDR 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 September 13, 2008 will not be eligible for this relief.

When filing a return that qualifies for the extension, taxpayers should write the words “Hurricane Ike” in BLACK ink at the top of the return.






Louisiana Department of Revenue grants withholding extensions to employers in Hurricane Ike disaster areas

BATON ROUGE - (September 18, 2008) The Louisiana Department of Revenue (LDR) is granting filing and payment extensions to employers located in federally-declared disaster areas in the aftermath of Hurricane Ike.

The extensions are available for withholding returns and payments due on or after September 11, 2008, and on or before September 26, 2008. LDR will waive any late filing penalties, late payment penalties and interest that would otherwise apply. Any withholding tax return or amount on which penalty or interest began accruing before September 11, 2008 will not be eligible for these extensions.

The extensions apply to 14 Louisiana parishes declared federal disaster areas by President Bush: Acadia, Beauregard, Calcasieu, Cameron, Iberia, Jefferson, Jefferson Davis, Lafourche, Plaquemines, Sabine, St. Mary, Terrebonne, Vermilion, and Vernon.

The extensions apply also to 29 counties in Texas: Angelina, Austin, Brazoria, Chambers, Cherokee, Fort Bend, Galveston, Grimes, Hardin, Harris, Houston, Jasper, Jefferson, Liberty, Madison, Matagorda, Montgomery, Nacogdoches, Newton, Orange, Polk, Sabine, San Augustine, San Jacinto, Trinity, Tyler, Walker, Waller, and Washington.

When filing a return that qualifies for the extension, taxpayers should write the words “Hurricane Ike” in BLACK ink at the top of the return.






The Louisiana Department of Revenue has issued five Revenue Information Bulletins regarding extensions available for taxpayers affected by Hurricane Gustav.

Revenue Information Bulletin 08-024 addresses filing and payment extensions for individual income, corporate income and franchise, fiduciary and partnership taxes and estimated tax payments with original or extended due dates on or after September 1, 2008, and on or before January 5, 2009.

Revenue Information Bulletin 08-025 addresses filing and payment extensions for withholding by employers due on or after September 1, 2008, and on or before September 16, 2008.

Revenue Information Bulletin 08-026 addresses filing and payment extensions for sales tax, severance tax and excise taxes with original or extended due dates on or after September 1, 2008, and on or before September 30, 2008.

Revenue Information Bulletin 08-028 applies to licensed vehicle dealers and addresses filing and payment extensions for sales tax associated with sales of a vehicle at retail with an original due date on or after September 1, 2008, and on or before September 30, 2008.

Revenue Information Bulletin 08-029 addresses filing and payment extensions for sales, severance, and excise taxes in federally declared disaster areas affected by Hurricane Ike.

Revenue Information Bulletin 08-030 addresses filing and payment extensions for state tax withholding in federally declared disaster areas affected by Hurricane Ike.

Revenue Information Bulletin 08-031 addresses filing and payment extensions for individual income, corporate income and franchise, fiduciary and partnership taxes, and estimated tax payments in federally declared disaster areas affected by Hurricane Ike.

The Louisiana Department of Revenue would like to remind taxpayers and tax practitioners that the year in which Hurricane Gustav casualty losses are deducted will impact state tax liability.

For more information, see Revenue Information Bulletin 08-027, Timing of Federal Casualty Loss Deductions Following Hurricane Gustav.

A Revenue Information Bulletin (RIB) is issued under the authority of LAC 61:III.101(D). A RIB is an informal statement of information issued for the public and employees that is general in nature. A RIB does not have the force and effect of law and is not binding on the public or the Department.






Hurricanes Gustav & Ike State Sales Tax Refund Program

Louisiana residents whose property was destroyed by Hurricane Gustav or Hurricane Ike in a parish that has been declared by the President to be eligible for federal assistance may be entitled to a refund of the state sales tax paid on the destroyed property if the loss was not fully reimbursed by insurance or otherwise as authorized by Revised Statute 47:315.1.

Hurricanes Gustav & Ike State Sales Tax Refund Booklet

Form R-1362 Natural Disaster Claim for Refund of State Sales Taxes

Form R-1362D Natural Disaster Claim for Refund Schedule of Tangible Personal Property Destroyed By a Natural Disaster

Form R-1362S Natural Disaster Claim for Refund Calculation of State Sales Tax Refund Due

Instructions for the forms R-1362, R-1362D, and R-1362S