Louisiana Corporation & LLC Filing Requirements

Disclaimer

SmallBiZ.com is not associated in any way, either directly or indirectly with any local, state, or federal governmental agency. Below is the state governmental agency info which handles corporation filings. You can download any of the state's filing forms for free directly from the state's website and do not have to use SmallBiZ.com to file them with the state. For more information, see the SmallBiZ Filing Service.

We are providing the following for informational purposes only, which should not be a replacement for the advice of those licensed to give tax and legal advice. Further, although we make every effort to keep the information up-to-date, we make no guarantees as to the accuracy of the information presented in this current revision. Please report any problems you encounter to us by CLICKING HERE (please include state and defective link in your report).

 

General Info

Agencies

If you have further questions regarding business filings or fees, need additional filing forms, or want to contact your state's business division, here is the agency's contact information.

 

Louisiana Secretary of State
Commercial Division
P.O. Box 94125
Baton Rouge, LA 70804
-9125
(225) 925-4704

FAX: (225) 925-4726

E-mail: commercial@sos.louisiana.gov

http://www.sos.louisiana.gov/

 

If you have further questions regarding business taxes, need additional tax forms, or want to communicate with your state's tax division, here is the agency's contact information.

 

Louisiana Department of Revenue
617 North Third Street
Baton Rouge, LA 70802

(225) 219-7462

http://www.rev.state.la.us/

Louisiana State Statutes

To research the State Statutes for Louisiana Corporations and LLCs, click here.

 

Licensing

 

Business Licenses

Contact your state or local agencies regarding licensing issues.

 

Corporations 

 

Annual Filing Requirements

 

Annual Report

Fee:

Annual reports filing fee is $25.

 

Forms:

Annual Report - Instructions for Printing from the SOS Web site.

The annual report form, printed with the current information on file in the Secretary of State's office, including the corporation's identification number, is mailed to the corporation at least 30 days prior to the anniversary date. (Blank forms are not furnished.)

 

Due Date:

 

Annual reports must be filed with the Secretary of State by the anniversary date of the corporation's initial filing with the state.

 

Corporation Tax Returns

Tax:

The State of Louisiana taxes include components for income and franchise taxes. The income tax is based upon the rates listed below. The franchise tax is based upon capital. Franchise tax rates are 1.5% for the first $300,000 in capital and 3% for any capital over that. The minimum franchise tax is $10.

 

Louisiana law does not recognize Subchapter S corporation status, and an S corporation is required to file in the same manner as a C corporation. However, in certain instances, all or part of the corporation income can be excluded from Louisiana tax. For information on the S corporation exclusion of net income, refer to the CIFT-620 instructions for Line 1B.

 

Louisiana Taxable Income Over

But Not Over

Tax Rate

$0

$25,000

4%

25,000

50,000

5%

50,000

100,000

6%

100,000

200,000

7%

200,000

over

8%

 

Forms:

Initial CFT-4 Form - Corporation Franchise Tax Initial Return

Form CIFT-620 - 2010 Corporation Income and 2011 Franchise Tax Return (instructions)
State Tax Forms - List of Current Tax Forms (Also, 2006-2009)
Tax Filing (Online) - Online Tax Filing Options

 

Due Dates:

 

Initial franchise tax returns must be filed by the 15th day of the 3rd month following the initial accrual of taxes.

 

Taxes are due on or before the 15th day of the 4th month following the month in which the tax accrues, or by April 15th for calendar year filing.

 

 

Limited Liability Company

 

Annual Filing Requirements

  

Annual Report

Fee:

Annual reports filing fee is $25.

 

Forms:

Annual Report - Instructions for Printing from the SOS Web site.

The annual report form, printed with the current information on file in the Secretary of State's office, including the company's identification number, is mailed to the company at least 30 days prior to the anniversary date. (Blank forms are not furnished.)

 

Due Date:

Annual reports must be filed with the Secretary of State by the anniversary date of the company's initial filing with the state.

 

LLC Tax Returns

Tax:

The State of Louisiana taxes include components for income and franchise taxes. The income tax is based upon the rates listed below. The franchise tax is based upon capital. If applicable to the LLC, franchise tax rates are 1.5% for the first $300,000 in capital and 3% for any capital over that. The minimum franchise tax is $10.

 

Louisiana Taxable Income Over

But Not Over

Tax Rate

$0

$25,000

4%

25,000

50,000

5%

50,000

100,000

6%

100,000

200,000

7%

200,000

over

8%

 

 

Forms:

Initial CFT-4 Form - Franchise Tax Initial Return (if applicable)

Form CIFT-620 - 2010 LLC as Corporation Income and 2011 Franchise Tax Return (instructions)
Form IT-565 - 2010 LLC as Partnership Return of Income Form with instructions

State Tax Forms - List of Current Tax Forms (Also, 2006-2009)
Tax Filing (Online) - Online Tax Filing Options

 

Due Dates:

Initial franchise tax returns must be filed by the 15th day of the 3rd month following the initial accrual of taxes.

 

If the LLC elects to be treated as a corporation for tax purposes, franchise taxes are due on or before the 15th day of the 4th month following the month in which the tax accrues, or by April 15th for calendar year filing. 

 

If the LLC elects to be treated as a partnership for tax purposes, franchise taxes are due on or before the 15th day of the 5th month following the close of the fiscal year, or May 15th for calendar year filing.

 

Otherwise, LLCs are not subject to franchise tax and file an income tax return due by April 15th.