If you owe Louisiana individual income tax and cannot pay the full balance by the due date, you may be able to request an installment agreement from the Louisiana Department of Revenue using Form R-19026, Installment Request for Individual Income. For 2025 Louisiana individual income tax returns, the Louisiana instructions state that taxpayers who cannot pay the full balance may submit an installment request using Form R-19026 or through LaTAP.
Note: The program supports the creation of this form; however, Louisiana does not allow for this form to be submitted electronically with your state return. You will need to print, sign, and mail this form to the appropriate address listed here.
Program Entry
To locate the Louisiana installment agreement, navigate to:
- State
- Edit Louisiana return using the three dots
- Miscellaneous Forms
- Installment Agreement, Form R-19026
Is there a fee?
Yes. Louisiana generally charges a $105 non-refundable installment agreement fee. The fee cannot be waived or applied against the tax debt. However, taxpayers whose Louisiana adjusted gross income on their most recently filed individual income tax return is $25,000 or less are not required to submit the fee.
A 20% down payment of the total amount due may be required for approval of an installment agreement. Louisiana states that failure to submit the required fee or down payment may result in denial of the request.
Should I keep making payments while waiting for approval?
Yes. Louisiana says you should begin making monthly payments even if you have not yet received approval from LDR. If the request is approved, LDR will notify you of the agreement terms.
Will interest and penalties still apply?
Yes. An installment agreement does not stop interest or delinquent payment penalties from being assessed on amounts not paid by the original due date. Louisiana’s guidance states that interest and delinquent payment penalty will be assessed on the amount not paid by the due date.
How are installment payments made?
Louisiana requires installment agreement payments to be made by automatic bank debit from a checking or savings account. If there are insufficient funds when the debit occurs, an NSF fee may be added and the agreement may be cancelled
Will I still receive bills?
Yes. Louisiana states that the normal billing process will continue, including possible issuance of a Notice of Intent. Failure to make scheduled monthly payments can result in collection action, including seizure of bank accounts or garnishment of wages.