Louisiana Declaration of Estimated Tax for Composite Partnership
Extracted from PDF file 2023-louisiana-form-r-6922es.pdf, last modified July 2022
Declaration of Estimated Tax for Composite PartnershipR-6922ES (2023) Declaration of Estimated Tax for Partnership (Composite Partnership) (2023) 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 an IT-540 to report their share of the partnership income. Louisiana residents must use Form IT-540ES to make estimated payments, if estimated tax reporting is necessary. Refer to Louisiana Administrative Code (LAC) 61:I.1401 on LDR’s website at www.revenue.louisiana.gov/policies. 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 Louisiana Revenue Account Number and Federal Employer Identification Number in the designated spaces. In order to be a valid payment, you MUST enter your LA Revenue 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 name in the appropriate space. Don’t 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 LA Revenue Account Number below. R-6922ES (2023) Louisiana Revenue Account Number Federal Employer Identification Number C.P. 2 0 2 3 LOUISIANA ESTIMATED TAX DECLARATION VOUCHER FOR PARTNERSHIP Filing Period Partnership Legal Name Address Unit Type City State Foreign Nation, if not United States (do not abbreviate) Mail this form with your payment to: Louisiana Department of Revenue Po Box 91007 Baton Rouge La 70821-9007 19059 601 Unit Number Zip Payment Amount: $ . Mail date 1905 For office use only
More about the Louisiana Form R-6922ES Corporate Income Tax Estimated TY 2023
We last updated the Declaration of Estimated Tax for Composite Partnership in February 2023, so this is the latest version of Form R-6922ES, fully updated for tax year 2023. You can download or print current or past-year PDFs of Form R-6922ES directly from TaxFormFinder. You can print other Louisiana tax forms here.
Other Louisiana Corporate Income Tax Forms:
|Corporation Income Tax and Franchise Tax Return
|Form R-1086 (Obsolete)
|Solar Energy Income Tax Credit
|Fiduciary Income Tax Return
|Partnership Return of Income and Form IT-565B Apportionment
|Schedule of Ad Valorem Tax Credit Claimed by Manufacturers
Louisiana usually releases forms for the current tax year between January and April. We last updated Louisiana Form R-6922ES from the Department of Revenue in February 2023.
Form R-6922ES is a Louisiana Corporate Income Tax form. While most taxpayers have income taxes automatically withheld every pay period by their employer, taxpayers who earn money that is not subject to withholding (such as self employed income, investment returns, etc) are often required to make estimated tax payments on a quarterly basis. Failure to make correct estimated payments can result in interest or penalties.
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-6922ES
We have a total of twelve past-year versions of Form R-6922ES in the TaxFormFinder archives, including for the previous tax year. Download past year versions of this tax form as PDFs here:
While we do our best to keep our list of Louisiana Income Tax Forms up to date and complete, we cannot be held liable for errors or omissions. Is the form on this page out-of-date or not working? Please let us know and we will fix it ASAP.