Louisiana Estimated Tax Voucher (Instructions)

Estimated Tax Voucher (Instructions)
Form IT-540ESi 
2026

IT-540ESi (2026) 		

Declaration of Estimated Tax for Individuals
General Information and Instructions
ht tps://latap.revenue.louisiana .gov

This document explains the requirements for certain individuals
to pay estimated income tax on taxable income that is not subject
to withholding, such as income from self-employment, interest,
dividends, rents, and other taxable income such as unemployment
compensation that the individual do not choose to make voluntary
withholding payments. It also provides a worksheet for estimating
the amount of estimated income tax to be paid.
Who Must Make Estimated Tax Payments
Louisiana income tax law, La. R.S. 47:116, requires individuals
to make estimated income tax payments if the individual’s
estimated Louisiana income tax after credits and taxes withheld
can reasonably be expected to exceed $1,000 for a single filer or
$2,000 for joint filers.
A married couple should file a joint declaration of estimated income
tax unless they file separately using different tax years. If a couple
files a joint declaration, but they file their income taxes separately,
the estimated tax paid may be treated as the estimated tax of
either spouse or may be divided between them in any manner.
Special Rules for Farmers and Fishermen
Louisiana Revised Statute 47:116(B) provides that individuals
who earn at least two-thirds of their gross income from farming or
fishing are allowed to file only one estimated tax payment of the
full amount due on or before January 15 of the succeeding taxable
year. In addition, if the farmer or fisherman files their income tax
return on or before March 1 of the succeeding year and pays the
total tax due, payment of estimated tax is not required.
How to Calculate Your Estimated Tax
Beginning January 1, 2026, the individual income tax is computed
at a tax rate of 3 percent. Use the Worksheet on page 2 for
calculating your estimated income tax based on your next year’s
estimated adjusted gross income to determine your Louisiana
estimated taxable income.
Estimated Tax Payment Due Dates
The estimated individual income tax may be paid in full with the
first declaration or in equal installments as follows:
1st payment ............................................ April 15, 2026
2nd payment .......................................... June 15, 2026
3rd payment ........................................... September 15, 2026
4th payment ........................................... January 15, 2027
Note: If a due date for an estimated tax payment falls on a
weekend or legal holiday, the payment is due on the next
business day.
Fiscal year filers — The estimated tax payment due dates for
taxpayers who file on a fiscal basis are as follows:
1st payment 	����������������15th day of the 4th month of the
fiscal year
2nd payment 	���������������15th day of the 6th month of the
fiscal year
3rd payment 	����������������15th day of the 9th month of the
fiscal year
4th payment 	����������������15th day of the 1st month following
the close of the fiscal year

Exception to the January 15th Declaration Requirement
Louisiana Revised Statute 47:116(F) provides an exception from
the estimated tax payment amendment requirement or original
declaration requirement due January 15th if the taxpayer files
their individual income tax return by January 31 and pays the total
amount due.
Note: Filing a declaration, amended declaration, or paying the
last installment by January 15th or filing an income tax return by
January 31st will not relieve you of the underpayment penalty if
you failed to pay the estimated income tax that was due earlier
in the year.
How to Pay Estimated Tax
Pay by check or money order using the Estimate Tax Payment
Voucher.
Estimated tax payments can be paid by check or money order
to the Department of Revenue and mailed with Form IT-540ES,
Louisiana Estimated Tax Declaration Voucher. The payment must
be postmarked on or before the payment’s due date. The payment
and voucher should be mailed to the Department of Revenue, P.O.
Box 91007, Baton Rouge, Louisiana 70821-9007.
Pay Electronically
Paying electronically ensures timely receipt of payments. When
you pay electronically, there is no check to write and no voucher to
mail. Payments can be made 24 hours a day, 7 days a week, and
proof of payment will be confirmed electronically.
Electronic payments can be made using the following convenient,
safe, and secure electronic payment options:
•	 For online transfers directly from your checking or savings
account at no cost to you, go to https://latap.revenue.
louisiana.gov.
•	 For payment by credit card, go to https://latap.revenue.
louisiana.gov.
It is not necessary to file the estimated payment voucher, Form
IT-540ES, if the payment is made electronically.
When a Penalty is Applied
Louisiana Revised Statute 47:118 provides for a 12 percent
penalty for underpayment of estimated income tax. The penalty
may be imposed if you did not pay enough estimated tax for the
year or did not make estimated payments on time or in the required
amount. The penalty is imposed on each underpayment for the
number of days it was unpaid.
If you owe an underpayment penalty, calculate the penalty amount
using Form R-210R, Underpayment of Individual Income Tax
Penalty Computation, and the instructions (Form R-210R-i). These
forms are available on the Department's website.
Louisiana Revised Statute 47:118(I) authorizes waiver of the
underpayment penalty if an application for waiver of the penalty is
submitted within one year of tax return’s due date. To qualify for
a penalty waiver, the taxpayer must demonstrate that they acted
in good faith and that the failure to make the proper estimated
payments was attributable to extraordinary circumstances beyond
the taxpayer’s control. To request an underpayment penalty
waiver, use Form R-20128, Request for Waiver of Penalties.

Changes in Income or Exemptions — Amended Declarations
If the taxpayer’s expected income or exemptions change so that
the taxpayer becomes liable for paying estimated income tax or
the estimated income tax amount changes, the estimated tax
payments should be calculated or revised using the appropriate
worksheet and the payments adjusted as of the next estimated
payment due date.

You can pay your Louisiana Estimated Tax for Individuals by Credit Card, over
the Internet, or by phone. Visit www.revenue.louisiana.gov for more information.

IT-540ESi (2026)

Worksheet for Estimating Your 2026 Louisiana Individual Income Tax
Keep for your records. Do not mail.
Form IT-540 and instructions for 2025 should be used as a guide.
1.

Estimated Federal Adjusted Gross Income for 2026

1.

00

2.

00

3.

00

4. Your Estimated Louisiana Taxable Income (Subtract Lines 2 and 3 from Line 1.)

4.

00

5. Estimated Louisiana Income Tax (Multiply Line 4 by .03.)

5.

00

6. Less Estimated 2025 Total Nonrefundable Credits

6.

00

7. Less Estimated 2025 Total Refundable Credits

7.

00

8. Adjusted Louisiana Income Tax (Subtract Lines 6 and 7 from Line 5.)

8.

00

9.

00

10.

00

11.

00

2. Estimated Exempt Income for 2025
3.

Enter on Line 3 the Louisiana
estimated standard deduction.

If your filing status is:
Single

$12,875

Married Filing Joint

$25,750

Married Filing Separate

$12,875

Head of Household

$25,750

Qualifying Survivng Spouse

$25,750

Less Louisiana Income Tax to Be Withheld in 2026 Including Any
Credit Carried Forward from 2025 (Round to the nearest dollar.)

9.

10. Estimated Income Tax (Subtract Line 9 from Line 8.)
11.

If you first become liable to
file a declaration on or before:

Then enter on Line 11 and in “Amount of
Payment” block on Form IT-540ES:

April 15, 2026

1/4 of Line 10 (Make 4 installments)

June 15, 2026

1/3 of Line 10 (Make 3 installments)

September 15, 2026

1/2 of Line 10 (Make 2 installments)

January 15, 2027

Line 10 must be paid in full

Note:	 If your estimated tax should change during the year, you may use the amended computation below to determine the amended amount to be
entered on the declaration voucher.

Amended Computation
Use if estimated tax is substantially changed after the first declaration voucher is filed.
1. Amended Estimated Tax

1.

00

2. Less: A. Amount of last year’s overpayment carried forward to 2026 estimated tax and applied to date

2A.

00

B. Amount of estimated payments made for 2026

2B.

00

C. Total of Lines 2A and 2B

2C.

00

3.

00

4.

00

3. Unpaid Balance (Line 1 less Line 2C)
4.

Amount to be paid (Line 3 divided by number of remaining installments)
	Enter here and in “Amount of Payment” block on declaration voucher, Form IT-540ES

How to Use the Declaration Voucher
1.	 Fill out the worksheet above to calculate your estimated tax for 2026.
You may use your 2025 Form IT-540 and its instructions as a guide.
If you prepared a 2025 return on Form IT-540 or Form IT-540B and
expect your income in 2026 to be the same as it was for 2025, you may
compute your estimated tax using the information from your 2025 return.
The figures used should be adjusted for factors that apply to 2026 but
did not apply to 2025. Information on how to compute your tax is also
available on the Department’s web site at www.revenue.louisiana.gov.

4.	 Detach the voucher at the perforation and attach check or money order.
Fill in the Record of Estimated Tax Payments schedule at the bottom of
this page.
5.	 Insert voucher and payment into the pre-addressed envelope and mail.
For each later installment, you need to complete only the “Amount of
Payment” block on the voucher, attach payment, and mail. However, if
you must amend your estimate, do the following:

2.	 Check your social security number(s), name(s), and address on the
voucher. Address changes can be submitted by accessing your account
at https://latap.revenue.louisiana.gov.
3.	 Enter the amount shown on Line 10 of the worksheet in the “Amount of
Payment” block on the voucher, Form IT-540ES.

a.	 Fill out the Amended Computation Schedule above.
b.	 Complete the “Amount of Payment” block on the voucher.
c.	 Detach at the perforation and mail with the required payment. For
each later installment, complete the “Amount of Payment” block on
the voucher, attach payment, and mail.
d.	 Additional IT-540ES forms are available on the Department’s website.

Record of Estimated Tax Payments
Voucher Number
1
2
3
4
Total

Date

Amount

Total Amount Paid To Date