Louisiana's Payment section allows for the following information to be reported.
Amount Paid with Extension, Line 30
An extension payment is a payment made to the Louisiana Department of Revenue when a taxpayer expects to owe Louisiana income tax but needs more time to file the return.
When filing a 2025 Louisiana individual income tax return, taxpayers may need to report any payment they made with their Louisiana extension. On the 2025 Louisiana resident return, Form IT-540, Line 30 is used for the amount of extension payment. 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 file a separate paper or electronic extension request to receive more time to file your LA state return, but it does not give you more time to pay. The 2025 Louisiana instructions state that taxpayers are automatically granted a six-month extension, making the extended due date November 16, 2026, for 2025 calendar-year returns.
State Overpayment (Refund) Applied to Next Year
When filing a 2025 Louisiana individual income tax return, taxpayers who have an overpayment can choose to have some or all of that overpayment applied 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. Choosing this option may help reduce the amount you need to pay later through withholding, estimated payments, or when filing your 2026 return.
Program Entry
To locate the Louisiana Payments section, navigate to:
- State
- Edit Louisiana using the three dots
- Payments
Additional Information
For more information: Louisiana Resident Instructions