Tax Calendar

Louisiana Business Tax Deadlines 2026

⚠️ Note: Tax deadlines that fall on a weekend or federal holiday shift to the next business day. Always verify current deadlines with your accountant. This calendar reflects the standard 2026 schedule.

January

Jan 15 Q4 2025 estimated taxes due (Form 1040-ES / 1120-W)
Jan 20 December parish sales tax returns due to Louisiana parishes
Jan 31 W-2s to employees and 1099-NEC to contractors (postmarked)
Jan 31 W-2s filed with SSA; 1099-NEC filed with IRS

February

Feb 20 January parish sales tax returns due
Feb 28 Other 1099 forms (1099-MISC, etc.) filed with IRS (paper)
Feb 28 ACA reporting: employer Form 1095-C to employees

March

Mar 15 S-Corporation returns due (Form 1120-S) — or file extension
Mar 15 Partnership returns due (Form 1065) — or file extension
Mar 20 February parish sales tax returns due
Mar 31 Electronic filing deadline for 1099s filed with IRS

April

Apr 15 Individual tax returns due (Form 1040) — or file extension
Apr 15 C-Corporation returns due (Form 1120) — or file extension
Apr 15 Q1 2026 estimated taxes due (Form 1040-ES / 1120-W)
Apr 15 Louisiana state individual income tax return due (IT-540)
Apr 20 March parish sales tax returns due

May

May 15 Nonprofit Form 990 due for calendar-year organizations — or extend
May 20 April parish sales tax returns due

June

Jun 15 Q2 2026 estimated taxes due (Form 1040-ES / 1120-W)
Jun 20 May parish sales tax returns due

July

Jul 20 June parish sales tax returns due
Jul 31 FUTA (Form 940) deposit due if liability exceeds $500

August

Aug 20 July parish sales tax returns due

September

Sep 15 Q3 2026 estimated taxes due (Form 1040-ES / 1120-W)
Sep 15 Extended S-Corp and partnership returns due (Form 1120-S, 1065)
Sep 20 August parish sales tax returns due

October

Oct 15 Extended individual returns due (Form 1040)
Oct 15 Extended C-Corporation returns due (Form 1120)
Oct 20 September parish sales tax returns due

November

Nov 15 Extended nonprofit Form 990 due
Nov 20 October parish sales tax returns due

December

Dec 20 November parish sales tax returns due
Dec 31 Year-end: last day for deductible business expenses in 2026
Dec 31 Year-end: fund retirement accounts (SEP-IRA, Solo 401k contributions)

Key Louisiana-Specific Notes

  • Parish sales tax returns: due the 20th of the following month (state + each parish separately)
  • Louisiana corporation income tax (CIFT-620): due May 15 for calendar-year corps
  • Louisiana individual income tax (IT-540): due May 15 for calendar-year filers
  • Louisiana extends filing deadlines when the IRS grants federal extensions
  • Different parishes may have different filing systems — some use LaTAP, others use separate portals

Louisiana Tax Deadlines — Frequently Asked Questions

When is Louisiana parish sales tax due each month?

Louisiana parish sales tax returns and payments are due by the 20th of the month following the reporting period. For example, sales tax collected in January is due by February 20th. If the 20th falls on a weekend or holiday, the deadline moves to the next business day. Quarterly filers follow the same pattern but file every three months.

When are Louisiana business tax returns due?

Louisiana state income tax returns follow the same deadlines as federal returns for most entity types. Louisiana corporation income tax (Form CIFT-620) is due May 15 for calendar-year corporations (one month after the federal April 15 deadline). Louisiana individual income tax (Form IT-540) is due May 15 for calendar-year filers. Extensions are available.

When are S-Corp and partnership federal tax returns due?

S-Corporation (Form 1120-S) and partnership (Form 1065) federal returns are due March 15 for calendar-year entities. A 6-month extension to September 15 is available. Note that extensions give more time to file — not more time to pay. If the entity has tax owed, payment is still due by March 15.

What happens if I miss a Louisiana sales tax deadline?

Louisiana sales tax penalties for late filing are 5% per month on the unpaid tax, up to 25% maximum. Interest accrues on unpaid amounts at the applicable rate plus 3% per year. The minimum penalty for filings more than 60 days late is $100. Penalties and interest compound quickly — the sooner you file and pay, the less the total liability. ASU helps clients bring delinquent accounts current.

What are quarterly estimated tax deadlines for 2026?

Federal quarterly estimated tax payments for 2026 are due: April 15 (Q1), June 15 (Q2), September 15 (Q3), and January 15, 2027 (Q4). Louisiana follows the same schedule for state estimated payments. Estimated taxes apply to anyone who expects to owe $1,000 or more in federal taxes for the year. Business owners, self-employed individuals, and investors typically need to make quarterly payments.

Never miss a deadline again — let ASU handle your filings.

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