Frequently Asked Questions
Do I have to request an extension of time for filing the individual income tax return?
Revised Statute 47:103 allows a six-month automatic extension of time to file the individual income tax return to be granted on request. If you know you cannot file your return by the due date, you do not need to file for an extension. No paper or electronic extension form needs to be filed to obtain the automatic filing extension.
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. (Answer revised January 10, 2023)