Does Louisiana Accept Federal Extension for Corporations?

Louisiana does accept the federal extension for corporations. A corporation that timely files IRS Form 7004 automatically receives an equivalent Louisiana extension for its combined corporation income and franchise tax return, with no separate state extension application required.¹ This rule applies to taxable periods beginning on or after January 1, 2022, and covers both taxes reported on Form CIFT-620.

What You Have to Do on the State Return

The mechanics are simple. File Form 7004 with the IRS before the federal deadline, then check the appropriate extension box on Form CIFT-620 when you file the Louisiana return.² Nothing is sent to the Louisiana Department of Revenue to request the extension itself.

Keep proof of the federal extension. The Department of Revenue recommends retaining the IRS approval letter or similar evidence in case the state later questions whether the extension was properly obtained.¹

How Long the Extension Lasts

The federal extension granted under Form 7004 is six months.³ Louisiana matches that period, or gives six months from the state due date, whichever is longer. The secretary of the Department of Revenue cannot grant more than seven months beyond the original due date in any case.¹

A calendar-year corporation’s return is originally due May 15, so a six-month extension carries the filing deadline to November 15. Fiscal-year corporations file by the 15th day of the fifth month after the close of the taxable year, and the extension runs from that date.⁴ Corporations that receive additional federal time under Internal Revenue Code Section 7508A because of a federally declared disaster are treated as having requested a federal extension and receive the Louisiana six-month extension automatically.¹

Pay by the Original Due Date

The extension buys time to file, not time to pay. Corporate income and franchise tax owed must still be remitted by the original statutory due date, and any shortfall accrues interest and penalties from that date regardless of the extended filing deadline.¹

Estimate the liability and send payment before the unextended deadline. A rough estimate that comes in low is still better than nothing, because penalties and interest only apply to the unpaid portion.

How to Send the Extension Payment

Electronic payments go through the Louisiana Taxpayer Access Point (LaTAP), compatible tax preparation software, or an online credit card payment. Corporations paying by check or money order must include Form CIFT-620Ext-V, the Extension Payment Voucher, which can be printed from the Department’s online voucher application and mailed to Post Office Box 751, Baton Rouge, LA 70821-0751.⁵

Paper is not an option for larger filers. Corporations whose average tax payment exceeded $5,000 per reporting period over the prior 12 months must remit electronically.⁶

When the Automatic Extension Does Not Apply

The state extension lives or dies with the federal one. If the IRS denies Form 7004 or the corporation never filed it, the Louisiana extension is null and void, and delinquent filing penalties apply from the original due date as though no extension had ever existed.¹

There is also one structural limit worth knowing. A corporation that files a franchise tax return without an accompanying income tax return is not eligible for any filing extension at all.¹ Both must be reported together on CIFT-620 for the extended deadline to apply.

What Late or Underpaid Filers Owe

Missing the extended filing deadline or underpaying the tax due by the original date triggers two separate penalties. Louisiana charges 5% of the total tax due for each 30-day period, or fraction of one, that the return is delinquent, capped at 25%. The same 5% per 30-day structure applies to underpayment, also capped at 25%. The combined penalty across both categories cannot exceed five 30-day periods per return.⁷

Interest accrues on top of penalties and runs from the original statutory due date until the balance is paid in full. The rate is set annually at three percentage points above the judicial interest rate.⁸ For 2026 that rate is 10.50% per year, and the Department of Revenue cannot waive it.⁹

Loss of Good Standing

The cost of staying delinquent reaches beyond the tax bill. The Louisiana Secretary of State may revoke or suspend a corporation’s certificate of authority for failing to pay any taxes or fees prescribed by law, after giving at least 60 days’ written notice and an opportunity to cure the deficiency.¹⁰ A corporation that loses good standing is also barred from doing business with the state and its agencies, and reinstatement brings its own fees and paperwork.

1
Cornell Law School. La. Admin. Code tit. 61, III-2503 – Corporation Income and Franchise Tax Filing Extensions
2
Louisiana Department of Revenue. How Do I Request an Extension to File a Louisiana Corporation Income and Franchise Taxes Return
3
Internal Revenue Service. Instructions for Form 7004 (12/2025)
4
Louisiana.gov. Louisiana 2025 Corporation Income and 2026 S Corporation Information Return of Income Tax Instructions
5
Louisiana Department of Revenue. How Do I Make an Extension Payment for My Louisiana Corporation Income and Franchise Taxes Return
6
Louisiana Department of Revenue. Electronic Filing and Payment Mandates
7
Louisiana State Legislature. Louisiana Revised Statutes 47:1602 – Penalty for Failure to Make Timely Return; Penalties Related to Nonpayment or Underpayment
8
Louisiana State Legislature. Louisiana Revised Statutes 47:1601 – Interest; Delinquent Taxes
9
Louisiana Department of Revenue. Revenue Information Bulletin No. 26-001 – 2026 Annual Interest Rate on Unpaid Taxes
10
Louisiana State Legislature. Louisiana Revised Statutes 12:1353 – Revocation or Suspension of Certificate of Authority; Limitation on Authority to Do Business With the State