
Interstate Motor Fuel User Quarterly Tax Return Schedule a Detail of Revenue Louisiana Form


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People also ask
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Who is required to file a Louisiana franchise tax return?
If a corporation is a domestic corporation, meaning it is organized under the laws of Louisiana, it is required to file Form CIFT-620, Louisiana Corporation Income and Franchise Tax return, each year unless exempt from both taxes.
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What is Schedule E on Louisiana tax return?
Residents with exempt income, interest income from obligations of other states and their political subdivisions, or residents 65 or over with annual retirement income taxable to Louisiana must use Schedule E to determine their Louisiana adjusted gross income.
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Are LLCs subject to Louisiana franchise tax?
LLCs taxed as corporations must also pay Louisiana's corporation franchise tax. Use form CIFT-620 for your corporation income and franchise tax return. Electing pass-through entity tax status. Louisiana LLCs—along with S corporations and other businesses taxed as partnerships—can elect to be taxed at the entity level.
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What is fuel tax in Louisiana?
The excise tax is levied at an aggregate rate of $0.20 per gallon or gallon equivalent. The excise tax rate on compressed natural gas and liquefied natural gas sold, used, or consumed in the state of Louisiana for the operation of motor vehicles licensed or required to be licensed for highway use is $0.20.
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Who must file a Louisiana franchise tax return?
DOMESTIC CORPORATIONS – Corporations organized under the laws of Louisiana must file an income and franchise tax return (Form CIFT-620) each year unless exempt from both taxes.
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What qualifies as doing business in Louisiana?
To do business in the state of Louisiana after being incorporated elsewhere, our clients typically need to obtain Louisiana Foreign Qualification. Typically, “doing business” is defined by activities such as maintaining a physical office or having employees in the state.
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Who is required to file a Louisiana tax return?
Individuals who are domiciled, reside, or have a permanent residence in Louisiana are required to file a Louisiana individual income tax return and report all of their income and pay Louisiana income tax on that income, if applicable.
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How do I pay estimated taxes in Louisiana?
Declaration of Estimated Tax Electronically using Louisiana File Online; By credit card using Official Payments ; By mail using the Louisiana Estimated Tax Declaration Voucher For Individuals, Form IT-540ES. Payments by check should be made to the Department of Revenue. Do not send cash.
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