Louisiana Declaration of Estimated Tax for Composite Partnership

Declaration of Estimated Tax for Composite Partnership
R-6922ES: Declaration of Estimated Tax for Composite Partnership
R-6922ES-SL (2026)

Declaration of Estimated Tax for
Composite Partnership
(2026)

Louisiana Department of Revenue
P.O. Box 91007
Baton Rouge, LA 70821-9007

The term “estimated tax” means the amount the taxpayer estimates to be the Louisiana income tax imposed for the current period.
For composite partnerships, estimated tax payments should be made at anytime prior to the due date of the tax. The tax is due on
or before the 15th day of the fifth month following the close of the accounting period.
The following entities should not file an estimated tax payment for composite partnerships: partners who are themselves partnerships,
corporations, and resident estates and trusts.
Partnerships that have Louisiana residents as partners should not file an estimated tax payment on the Louisiana resident’s behalf.
Louisiana residents deriving income from partnerships must file Form IT-540, Louisiana Resident Income Tax Return, to report their
share of the partnership income. Louisiana resi­dents must use Form IT-540ES, Estimated Tax Voucher for Individuals, to make
estimated payments if estimated tax reporting is necessary. Refer to Louisiana Administrative Code 61:I.1401 on LDR’s website at
https://revenue.louisiana.gov/tax-policy/.
Composite partnership returns can be filed on behalf of all nonresident partners who were partners at any time during the taxable
year and who have not filed an affidavit with the Department of Revenue agreeing to timely file and pay a Louisiana individual income
tax return.
How to Use the Declaration Voucher:
1.	 Enter the filing period, whether a calendar year or fiscal year, in the space provided. For fiscal year filers, enter the
date that the composite partnership’s fiscal year ended.
2.	 Enter your LDR Account Number and Federal Employer Identification Number in the designated spaces. In order
to be a valid payment, you MUST enter your LDR Account Number.
3.	 Complete the voucher below. If you have a foreign address, enter the city name in the appropriate space. Follow
the country’s practice for entering the postal code and the name of the province, county, or state. Enter the foreign
country’s name in the appropriate space. Do not abbreviate the country name.
4.	 Mail voucher and payment to the Louisiana Department of Revenue, P.O. Box 91007, Baton Rouge, LA 70821-9007.

Detach and submit the voucher below with your payment. You MUST enter your LDR Account Number below.
R-6922ES-SL (2026)

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LOUISIANA ESTIMATED TAX DECLARATION VOUCHER FOR PARTNERSHIP
LDR Account Number

Federal Employer Identification Number

C.P.

Filing Period

Partnership Legal Name
Address

Unit Type

City

State

Foreign Nation, if not United States (Do not abbreviate.)

Payment Amount

Mail this form with your payment to this address:
Louisiana Department of Revenue
Po Box 91007
Baton Rouge La 70821-9007

Unit Number
Zip

$

Mail date

For office use only

1905