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Louisiana Free Printable  for 2024 Louisiana Corporation Income Tax Request for Tentative Refund

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Corporation Income Tax Request for Tentative Refund
Form R-6701 (CIT-624)

R-6701 (1/14) CIT-624 Louisiana Revenue Account Number Name Request for a tentative refund resulting from the election to carry back a net operating loss Street Address Mail to: Louisiana Department of Revenue P. O. Box 201 Baton Rouge, LA 70821-0201 FOR OFFICE USE ONLY. City State ZIP F ie ld f la g Schedule A: Computation of loss amount available for carryback and carryforward Net operating loss incurred for tax year ended ______________________ $ Federal tax refund or credit applicable to the loss (Attach copy of Federal Form 1139, or explanation.) $ Net operating loss available for carryback (Subtract Line 2 from Line 1.) $ Amount of loss utilized in Schedule B (Line 3 below) $ Net operating loss available for carryforward $ Schedule B: Computation of tentative refund amount Third preceding tax year ended ________________ Second preceding tax year ended ________________ First preceding tax year ended ________________ Net taxable income previously reported Net operating loss previously applied Current loss carryback (Schedule A, Line 4) Net taxable income (Subtract Lines 2 and 3 from Line 1.) Income tax liability (Based on Line 4) New job credits (Limited to 50%) Other Credits Net tax due (Subtract Lines 6 and 7 from Line 5.) Net tax previously paid Tentative refund (Subtract Line 9 from Line 8.) Signature and Verification This request is made pursuant to Revised Statute 47:287.86.G, allowing the Secretary the discretion to pay certain refunds on a tentative basis subject to later verification and recovery of any amount found not to be a valid overpayment under the law. I declare that I have examined this request, and to the best of my knowledge and belief, it is true, correct, and complete. Declaration of preparer (other than taxpayer) is based on all information of which he has any knowledge. Signature of Officer Signature of Preparer Title Telephone Number Date (mm/dd/yyyy) Telephone Number of Preparer Date (mm/dd/yyyy) R-6701 (1/14) General Instructions R-6701 (Form CIT-624), Request for Tentative Refund of Corporation Income Tax, may only be used to request a refund resulting from the carryback of a net operating loss. Schedule A: Schedule A is used to compute the amount of loss available for carryback, and the balance of the loss that remains to be carried forward. Louisiana Revised Statute 47:287.86.G provides that a net operating loss deduction may be carried back to each of the three taxable years preceding the taxable year in which the loss was incurred. The loss must be reduced by the amount of federal income tax refund or credit due to the carryback of a loss for federal income tax purposes, to the extent that the Federal income tax was deducted from Louisiana net income in a prior year. A schedule showing the calculation of the federal tax refund applicable to the loss carryback and a copy of federal Form 1139, “Corporation Application for Tentative Refund,” must be included with your request for tentative refund. If no federal tax refund is applicable to the loss carryback, a statement of explanation must be included with the refund request. In some cases, a federal tax deduction adjustment in the prior period may be necessary even though there is no loss carryback for federal purposes. Federal taxes paid on income that is not being taxed by Louisiana, due to the carryback of the loss, cannot be deducted. This amount of adjustment to the preceding periods’ federal tax deductions may be reflected on Schedule A, Line 2. Please attach your computation. Schedule B: Schedule B is used to compute the tentative refund amount requested from the appropriate preceding tax year. The current loss carryback (Line 3) should correspond to the total loss to be utilized as computed in Schedule A, Line 4. Any new jobs credits that were claimed on previous returns, but due to the election to carry back a net operating loss to that preceding tax period are no longer being utilized, may be carried forward and claimed against the tax liability for another period on the schedule. Any refund resulting from the carryforward of the new jobs credit should be included in the tentative refund amount. A separate refund check will be issued for each period. The tax periods are subject to an examination and any tentative refund amounts determined not to be an overpayment may be recovered within two years from December 31 of the year in which the tentative refund was paid. The recovered overpayment of refund shall bear interest at the rate provided for in R.S. 47:1601, computed from the date the tentative refund was issued until payment is received by the department.
Extracted from PDF file 2023-louisiana-form-r-6701-cit-624.pdf, last modified December 2007

More about the Louisiana Form R-6701 (CIT-624) Corporate Income Tax TY 2023

Valid 1/1/2014 - present

We last updated the Corporation Income Tax Request for Tentative Refund in February 2024, so this is the latest version of Form R-6701 (CIT-624), fully updated for tax year 2023. You can download or print current or past-year PDFs of Form R-6701 (CIT-624) directly from TaxFormFinder. You can print other Louisiana tax forms here.


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Other Louisiana Corporate Income Tax Forms:

TaxFormFinder has an additional 34 Louisiana income tax forms that you may need, plus all federal income tax forms.

Form Code Form Name
Form CIFT-620 Corporation Income Tax and Franchise Tax Return
Form IT-541 Fiduciary Income Tax Return
Form R-10610 Schedule of Ad Valorem Tax Credit Claimed by Manufacturers
Form R-1086 (Obsolete) Solar Energy Income Tax Credit
Form IT-565 Partnership Return of Income and Form IT-565B Apportionment

Download all LA tax forms View all 35 Louisiana Income Tax Forms


Form Sources:

Louisiana usually releases forms for the current tax year between January and April. We last updated Louisiana Form R-6701 (CIT-624) from the Department of Revenue in February 2024.

Show Sources >

About the Corporate Income Tax

The IRS and most states require corporations to file an income tax return, with the exact filing requirements depending on the type of company.

Sole proprietorships or disregarded entities like LLCs are filed on Schedule C (or the state equivalent) of the owner's personal income tax return, flow-through entities like S Corporations or Partnerships are generally required to file an informational return equivilent to the IRS Form 1120S or Form 1065, and full corporations must file the equivalent of federal Form 1120 (and, unlike flow-through corporations, are often subject to a corporate tax liability).

Additional forms are available for a wide variety of specific entities and transactions including fiduciaries, nonprofits, and companies involved in other specific types of business.

Historical Past-Year Versions of Louisiana Form R-6701 (CIT-624)

We have a total of nine past-year versions of Form R-6701 (CIT-624) in the TaxFormFinder archives, including for the previous tax year. Download past year versions of this tax form as PDFs here:



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