LDR News Release – Filing Requirements for Partnerships and Sole Proprietorships

BATON ROUGE – Registered limited liability corporations (LLCs) that have elected to file federally as partnerships or sole proprietorships are not required to file Louisiana corporation income tax returns. Partnerships with non-Louisiana resident partners are required to file a partnership income tax return with the Louisiana Department of Revenue. If the LLC has opted to file as a partnership, please disclose the names of the partners.

Only LLCs who have elected to file federally as C-Corps or S-Corps are required to file a Louisiana corporation income tax return.

In no case is an LLC required to file and pay franchise tax.

If an LLC has received a non-filing assessment for a corporation income tax return and no such return is due, the LLC can return the assessment to the Louisiana Department of Revenue with a letter clarifying their federal filing status.

For more information, visit www.revenue.louisiana.gov/generaltax to submit an inquiry.

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