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  • 2012 Instructions For Form R 6922

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R-6922i 1/12 Instructions for Completing Form R-6922 Louisiana Composite Partnership Return This space on the first page of the tax return is to be used only when specifically instructed by LDR. Otherwise leave blank.

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To tell if a company is an S corp or a C corp, you can look at the business tax returns. A C corporation is the standard (or default) corporation under IRS rules. The S corporation is a corporation that has elected a special tax status with the IRS and therefore has some tax advantages.

Any partnership doing business in Louisiana or deriving any income from sources therein, regardless of the amount and regardless of the residence of the partners, must file a Partnership Return of Income, Form IT-565 if any partner is a nonresident of Louisiana or if any partner is not a natural person.

All nonresident individual partners have a valid agreement on file with the Department of Revenue. The agreement, in the form of an affidavit, must include a statement that the taxpayer agrees to timely file a Louisiana Nonresident Individual Income Tax return and make payment of Louisiana individual income tax.

Technically an S Corporation is a pass-through entity but Louisiana income tax law does not recognize Subchapter S corporation status.

All nonresident partners who were partners at any time during the taxable year and who do not have a valid agreement on file with LDR must be included in the Louisiana Composite Partnership Return (See LAC 61:I. 1401 available on the Department's website, .revenue.louisiana.gov).

The District of Columbia, New Hampshire, Tennessee, New York City and Texas do not afford special treatment to S corporations. Similarly, Louisiana taxes S corporations as C corporations, but allows an exclusion regarding the portion of income with respect to which Louisiana shareholders pay income tax.

Choose a name. Before you can start your business, you'll need to choose a name. ... Choose a registered agent. ... Choose directors or managers. ... File Articles of Incorporation or Organization with the Louisiana Secretary of State. ... File Form 2553 to apply for S Corp status.

The following states require that a state S Election be filed in order to have S Corporation status on the state return: Arkansas (Form AR11003 must be filed) New Jersey (Form CBT-2553 must be filed) New York (Form CT-6 must be filed)

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© Copyright 1997-2025
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Form Packages
Adoption
Bankruptcy
Contractors
Divorce
Home Sales
Employment
Identity Theft
Incorporation
Landlord Tenant
Living Trust
Name Change
Personal Planning
Small Business
Wills & Estates
Packages A-Z
Form Categories
Affidavits
Bankruptcy
Bill of Sale
Corporate - LLC
Divorce
Employment
Identity Theft
Internet Technology
Landlord Tenant
Living Wills
Name Change
Power of Attorney
Real Estate
Small Estates
Wills
All Forms
Forms A-Z
Form Library
Customer Service
Terms of Service
DMCA Policy
About Us
Blog
Affiliates
Contact Us
Privacy Notice
Delete My Account
Site Map
All Forms
Search all Forms
Industries
Forms in Spanish
Localized Forms
Legal Guides
Real Estate Handbook
All Guides
Prepared for You
Notarize
Incorporation services
Our Customers
For Consumers
For Small Business
For Attorneys
Our Sites
US Legal Forms
USLegal
FormsPass
pdfFiller
signNow
airSlate workflows
DocHub
Instapage
Social Media
Call us now toll free:
1-877-389-0141
As seen in:
  • USA Today logo picture
  • CBC News logo picture
  • LA Times logo picture
  • The Washington Post logo picture
  • AP logo picture
  • Forbes logo picture
© Copyright 1997-2025
airSlate Legal Forms, Inc.
3720 Flowood Dr, Flowood, Mississippi 39232