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Incorporator Research Center | State Filing Requirements Center
Louisiana Corporation & LLC Filing Requirements
The following is provided for informational purposes only and should not replace the advice of professional counsel. Although we make every effort to keep the information presented here up to date, states continuously change their policies, forms, fees, and information. Because of this, we make no guarantees as to the accuracy of the information presented in this current revision. Please report any problems you may encounter with moved or broken links on this page by clicking here. (Make sure to include the state and the defective link names in your e-mail.) Last update: June 22, 2010
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.
Annual Filing Requirements
Annual Report
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Fee: |
Annual reports filing fee is $25.
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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.) |
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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
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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.
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Louisiana Taxable Income Over |
But Not Over |
Tax Rate |
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$0 |
$25,000 |
4% |
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25,000 |
50,000 |
5% |
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50,000 |
100,000 |
6% |
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100,000 |
200,000 |
7% |
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200,000 |
over |
8% |
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Forms: |
Initial CFT-4 Form - Corporation Franchise Tax Initial Return
Form CIFT-620 - 2009 Corporation Income and 2010 Franchise Tax Return (instructions)
State Tax Forms - List of Current Tax Forms
Tax Filing (Online) - Online Tax Filing Options |
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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
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Fee: |
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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.)
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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
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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.
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Louisiana Taxable Income Over |
But Not Over |
Tax Rate |
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$0 |
$25,000 |
4% |
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25,000 |
50,000 |
5% |
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50,000 |
100,000 |
6% |
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100,000 |
200,000 |
7% |
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200,000 |
over |
8% |
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Forms: |
Initial CFT-4 Form - Franchise Tax Initial Return (if applicable)
Form CIFT-620 - 2009 LLC as Corporation Income and 2010 Franchise Tax Return (instructions)
Form IT-565 - 2009 LLC as Partnership Return of Income Form with instructions
State Tax Forms - List of Current Tax Forms
Tax Filing (Online) - Online Tax Filing Options
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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. |
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