Frequently Asked Questions
I did not put my corporation state account number on my tax return, and was assessed a negligence penalty--why was that?
Corporations are required to include their Louisiana corporation income and franchise tax account number on all tax returns. Returns filed without this information must be manually researched and processed, which is administratively costly for LDR. The federal employer identification number (FEIN) is not acceptable.
Louisiana Revised Statute 47:1604.1 provides that a negligence penalty can be imposed of 10 percent of the deficiency due to the negligence.
If you believe that the negligence penalty was wrongfully imposed, you may request that the penalty be abated from the Business Tax Enforcement Division by completing Form R-20128, Request for Waiver of Penalty for Delinquency. Your abatement request must include the reason why you believe the negligence penalty should not have been imposed.