When you file your 2025 Louisiana individual income tax return, your return may include additional amounts besides regular income tax. These can include interest, penalties, and the Electric and Hybrid Vehicle Road Usage Fee. Louisiana’s 2025 Form IT-540 instructions show these items separately on the return so taxpayers can understand why their balance due may be higher than their tax alone. The program allows you to manually enter the tax amounts so they can be applied to the state return.
Program Entry
Louisiana State Return>Tax
Total Interest Assessed
Interest may be charged if your Louisiana tax is not paid by the original due date. An extension gives you more time to file, but it does not give you more time to pay. If interest applies, refer to this link for Interest Rate Schedule here.
Total Penalty Assessed
Penalties may apply if your Louisiana return is filed late, your tax is paid late, or you did not pay enough tax during the year through withholding or estimated payments. For information on how interest and penalties are calculated use this Louisiana DOR state link here.
Late Payment Penalty Assessed
A late payment penalty may apply if you owe Louisiana tax and do not pay it by May 15, 2026. This penalty is separate from interest and may apply even if you filed an extension. Louisiana’s individual income tax late payment penalty is generally 0.5% of the unpaid tax for each 30 days, or fraction of 30 days, that the failure to pay continues, up to a maximum of 25%.
Electric and Hybrid Usage Fee
If you owned or leased an electric or hybrid vehicle that was registered and operated in Louisiana during 2025, you may owe the Louisiana Electric and Hybrid Vehicle Road Usage Fee. The 2025 fee is $110 for an electric vehicle and $60 for a hybrid vehicle, or a prorated amount if you owned or leased the vehicle for only part of the year. Note: The 2025 road usage fee is due on or before May 15, 2026. Taxpayers should pay the fee only once; if they have already paid it through another method, such as the Louisiana OMV, they should not pay it again on the tax return.