Louisiana Payments Section Overview

Louisiana's Payments section allows you to report extension payments and indicate whether you would like to apply an overpayment from your current return to next year's Louisiana income tax.

An extension payment is a payment made to the Louisiana Department of Revenue (LDR) when a taxpayer expects to owe Louisiana income tax but needs additional time to file their return. 

When filing a 2025 Louisiana individual income tax return, taxpayers may need to report any payment made with their Louisiana extension. On the 2025 Louisiana resident return, Form IT-540, Line 30 is used to report the amount paid with an extension. This amount is included with other payments and refundable credits on Line 31, Total Refundable Tax Credits and Payments.

Do I Need to File an Extension?

No. Louisiana does not require taxpayers to submit a separate paper or electronic extension request to receive additional time to file an individual income tax return. Louisiana generally grants an automatic six-month extension of time to file.

Important: An extension of time to file is not an extension of time to pay. Taxpayers should pay any expected tax due by the original filing deadline to help avoid interest and penalty charges on unpaid tax.

For 2025 calendar-year returns, the extension period is generally six months beyond the original filing due date. If the extended due date falls on a weekend or legal holiday, the deadline is moved to the next business day.

Apply a State Overpayment (Refund) to Next Year's Taxes

When filing a 2025 Louisiana individual income tax return, taxpayers who have an overpayment may choose to apply some or all of that overpayment to their 2026 Louisiana income tax instead of receiving it as a refund. 

On the 2025 Louisiana resident return, this amount is reported on Form IT-540, Line 37, "Amount of Line 36 to Be Credited to 2026 Income Tax." 

Why Would I Apply My Overpayment (Refund) to Next Year's Tax?

You may want to apply your overpayment to 2026 if you expect to owe Louisiana tax next year. Applying your overpayment to the following tax year may help reduce the amount you need to pay through withholding, estimated tax payments, or when filing your 2026 return.