IT-540ESi (2026) 2026

Declaration of Estimated Tax for Individuals General Information and Instructions https://latap.revenue.louisiana.gov

This document explains the requirements for certain individuals Exception to the January 15th Declaration Requirement to pay estimated income tax on taxable income that is not subject Louisiana Revised Statute 47:116(F) provides an exception from to withholding, such as income from self-employment, interest, the estimated tax payment amendment requirement or original dividends, rents, and other taxable income such as unemployment declaration requirement due January 15th if the taxpayer files compensation that the individual do not choose to make voluntary their individual income tax return by January 31 and pays the total withholding payments. It also provides a worksheet for estimating amount due. the amount of estimated income tax to be paid. Note: Filing a declaration, amended declaration, or paying the last installment by January 15th or filing an income tax return by Who Must Make Estimated Tax Payments January 31st will not relieve you of the underpayment penalty if Louisiana income tax law, La. R.S. 47:116, requires individuals you failed to pay the estimated income tax that was due earlier to make estimated income tax payments if the individual’s in the year. estimated Louisiana income tax after credits and taxes withheld can reasonably be expected to exceed $1,000 for a single filer or How to Pay Estimated Tax $2,000 for joint filers. Pay by check or money order using the Estimate Tax Payment A married couple should file a joint declaration of estimated income Voucher. tax unless they file separately using different tax years. If a couple Estimated tax payments can be paid by check or money order files a joint declaration, but they file their income taxes separately, to the Department of Revenue and mailed with Form IT-540ES, the estimated tax paid may be treated as the estimated tax of Louisiana Estimated Tax Declaration Voucher. The payment must either spouse or may be divided between them in any manner. be postmarked on or before the payment’s due date. The payment and voucher should be mailed to the Department of Revenue, P.O. Special Rules for Farmers and Fishermen Box 91007, Baton Rouge, Louisiana 70821-9007. Louisiana Revised Statute 47:116(B) provides that individuals who earn at least two-thirds of their gross income from farming or Pay Electronically fishing are allowed to file only one estimated tax payment of the Paying electronically ensures timely receipt of payments. When full amount due on or before January 15 of the succeeding taxable you pay electronically, there is no check to write and no voucher to year. In addition, if the farmer or fisherman files their income tax mail. Payments can be made 24 hours a day, 7 days a week, and return on or before March 1 of the succeeding year and pays the proof of payment will be confirmed electronically. total tax due, payment of estimated tax is not required. Electronic payments can be made using the following convenient, safe, and secure electronic payment options:How to Calculate Your Estimated Tax Beginning January 1, 2026, the individual income tax is computed • For online transfers directly from your checking or savings at a tax rate of 3 percent. Use the Worksheet on page 2 for account at no cost to you, go to https://latap.revenue. calculating your estimated income tax based on your next year’s louisiana.gov. estimated adjusted gross income to determine your Louisiana • For payment by credit card, go to https://latap.revenue. estimated taxable income. louisiana.gov.

Estimated Tax Payment Due Dates It is not necessary to file the estimated payment voucher, Form The estimated individual income tax may be paid in full with the IT-540ES, if the payment is made electronically. first declaration or in equal installments as follows: 1st payment ........................................... April 15, 2026 When a Penalty is Applied Louisiana Revised Statute 47:118 provides for a 12 percent 2nd payment .......................................... June 15, 2026 penalty for underpayment of estimated income tax. The penalty 3rd payment ........................................... September 15, 2026 may be imposed if you did not pay enough estimated tax for the 4th payment ........................................... January 15, 2027 year or did not make estimated payments on time or in the required amount. The penalty is imposed on each underpayment for the number of days it was unpaid.Note: If a due date for an estimated tax payment falls on a weekend or legal holiday, the payment is due on the next If you owe an underpayment penalty, calculate the penalty amount business day. using Form R-210R, Underpayment of Individual Income Tax Penalty Computation, and the instructions (Form R-210R-i). TheseFiscal year filers — The estimated tax payment due dates for forms are available on the Department's website.taxpayers who file on a fiscal basis are as follows: Louisiana Revised Statute 47:118(I) authorizes waiver of the 1st payment ����������������15th day of the 4th month of the underpayment penalty if an application for waiver of the penalty is fiscal year submitted within one year of tax return’s due date. To qualify for 2nd payment ���������������15th day of the 6th month of the a penalty waiver, the taxpayer must demonstrate that they acted fiscal year in good faith and that the failure to make the proper estimated 3rd payment ����������������15th day of the 9th month of the payments was attributable to extraordinary circumstances beyond fiscal year the taxpayer’s control. To request an underpayment penalty waiver, use Form R-20128, Request for Waiver of Penalties. 4th payment ����������������15th day of the 1st month following the close of the fiscal year

Changes in Income or Exemptions — Amended Declarations If the taxpayer’s expected income or exemptions change so that the taxpayer becomes liable for paying estimated income tax or the estimated income tax amount changes, the estimated tax payments should be calculated or revised using the appropriate worksheet and the payments adjusted as of the next estimated payment due date.

You can pay your Louisiana Estimated Tax for Individuals by Credit Card, over the Internet, or by phone. Visit www.revenue.louisiana.gov for more information.

IT-540ESi (2026) Worksheet for Estimating Your 2026 Louisiana Individual Income Tax Keep for your records. Do not mail. Form IT-540 and instructions for 2025 should be used as a guide.

1. Estimated Federal Adjusted Gross Income for 2026 1. 00

2. Estimated Exempt Income for 2025 2. 00

3. Enter on Line 3 the Louisiana If your filing status is: estimated standard deduction. Single $12,875 Married Filing Joint $25,750 3. 00 Married Filing Separate $12,875

Head of Household $25,750

Qualifying Survivng Spouse $25,750

4. Your Estimated Louisiana Taxable Income (Subtract Lines 2 and 3 from Line 1.) 4. 00

5. Estimated Louisiana Income Tax (Multiply Line 4 by .03.) 5. 00

6. Less Estimated 2025 Total Nonrefundable Credits 6. 00

7. Less Estimated 2025 Total Refundable Credits 7. 00

8. Adjusted Louisiana Income Tax (Subtract Lines 6 and 7 from Line 5.) 8. 00

Less Louisiana Income Tax to Be Withheld in 2026 Including Any 9. 9. 00 Credit Carried Forward from 2025 (Round to the nearest dollar.)

10. Estimated Income Tax (Subtract Line 9 from Line 8.) 10. 00

11. If you first become liable to Then enter on Line 11 and in “Amount of file a declaration on or before: Payment” block on Form IT-540ES: April 15, 2026 1/4 of Line 10 (Make 4 installments) June 15, 2026 1/3 of Line 10 (Make 3 installments) 11. 00

September 15, 2026 1/2 of Line 10 (Make 2 installments)

January 15, 2027 Line 10 must be paid in full

Note: If your estimated tax should change during the year, you may use the amended computation below to determine the amended amount to be entered on the declaration voucher.

Amended Computation Use if estimated tax is substantially changed after the first declaration voucher is filed.

1. Amended Estimated Tax 1. 00

2. Less: A. Amount of last year’s overpayment carried forward to 2026 estimated tax and applied to date 2A. 00

B. Amount of estimated payments made for 2026 2B. 00

C. Total of Lines 2A and 2B 2C. 00

3. Unpaid Balance (Line 1 less Line 2C) 3. 00

Amount to be paid (Line 3 divided by number of remaining installments) 4. 4. 00 Enter here and in “Amount of Payment” block on declaration voucher, Form IT-540ES

How to Use the Declaration Voucher

1. Fill out the worksheet above to calculate your estimated tax for 2026. 4. Detach the voucher at the perforation and attach check or money order. You may use your 2025 Form IT-540 and its instructions as a guide. Fill in the Record of Estimated Tax Payments schedule at the bottom of this page. If you prepared a 2025 return on Form IT-540 or Form IT-540B and expect your income in 2026 to be the same as it was for 2025, you may 5. Insert voucher and payment into the pre-addressed envelope and mail. compute your estimated tax using the information from your 2025 return. For each later installment, you need to complete only the “Amount of The figures used should be adjusted for factors that apply to 2026 but Payment” block on the voucher, attach payment, and mail. However, if did not apply to 2025. Information on how to compute your tax is also you must amend your estimate, do the following: available on the Department’s web site at www.revenue.louisiana.gov. a. Fill out the Amended Computation Schedule above. 2. Check your social security number(s), name(s), and address on the b. Complete the “Amount of Payment” block on the voucher. voucher. Address changes can be submitted by accessing your account at https://latap.revenue.louisiana.gov. c. Detach at the perforation and mail with the required payment. For each later installment, complete the “Amount of Payment” block on 3. Enter the amount shown on Line 10 of the worksheet in the “Amount of the voucher, attach payment, and mail. Payment” block on the voucher, Form IT-540ES. d. Additional IT-540ES forms are available on the Department’s website.

Record of Estimated Tax Payments

Voucher Number Date Amount Total Amount Paid To Date 1

2

3

4

Total