La. Admin. Code tit. 61, § III-1509 - Fiduciary Income Tax Returns (Estates and Trusts)-Electronic Filing Requirements

A. Every fiduciary that files a Louisiana Fiduciary Income Tax Return shall be required to file the return electronically with the Department of Revenue using the electronic format prescribed by the department as follows.

1. For tax periods beginning on or after January 1, 2019,every fiduciary that files a Louisiana fiduciary income tax return with more than 10 Schedules K-1 attached for taxable years beginning on or after January 1, 2019 shall file the return electronically.

2. For tax periods beginning on or after January 1, 2020,every fiduciary that files a Louisiana fiduciary income tax return with one or more Schedules K-1 attached for taxable years beginning on or after January 1, 2020 shall file the return electronically.

3. Fiduciaries required to electronically-file may not send paper versions of any forms to be included as part of their return.

B.

1. Failure to comply with this electronic filing requirement of this section will result in the assessment of a penalty as provided for in R.S. 47:1520(B).

2. Waiver of the penalty provided for in paragraph 1 of this subsection shall only be allowed as provided for in R.S. 471520(B).

3. If the taxpayer can prove the electronic filing of a tax return or report would create an undue hardship, the secretary may exempt the taxpayer from filing the return or report electronically.

Notes

La. Admin. Code tit. 61, § III-1509

Promulgated by the Department of Revenue, Policy Services Division, LR 441640 (9/1/2018).

AUTHORITY NOTE: Promulgated in accordance with R.S. 47:181, 201, 300., 1511, and 1520.