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CIFT-620ESi (2021)                                                                                                                       2021

                                                     Declaration of Estimated Tax for  
                                                     Corporations General Information
                                                                                                                        lat ap.r e venue.louisiana.go v

Any corporation that can reasonably expect its income tax for the taxable year to be $1,000 or more must make estimated tax payments.
The term “estimated tax” means the amount the taxpayer estimates to be the Louisiana income tax imposed for the current period, less 
the amount it estimates to be the sum of any credits allowable against the tax. 
Subchapter S corporations and other pass-through entities who receive an acceptance of the Pass-through Entity Election under LA R.S. 
287.732.2 must make estimated tax payments. These entities should use the tax rate provided under LA R.S. 287.732.2 to compute 
their estimated tax. 
Estimated payments must be made, generally, on or before the fifteenth day of the fourth month, the sixth month, the ninth month, 
and the twelfth month of the taxable year. For taxable periods beginning this year, refer to the table below to determine the date the 
installment payments are due. The table below summarizes the due dates and amounts of installment payments where liability for 
declarations is caused by an event occurring within a taxable period.
                                                         Time and Amount of Installments
                     The due date and the amount of the installment payments shall be determined as follows:
                                                                              Number of  The following percentages of the estimated tax shall be 
If a corporation’s estimated tax is $1,000 or more, it meets the                         paid on or before the 15 thday of the: 
                                                                           installments  
requirements for paying installments. If the requirement is first met:                    th            6 thmonth       9 thmonth   12 thmonth
                                                                              to make     4  month
Before the first day of the 4 thmonth of the taxable year.                     4              25            25              25           25
After the last day of the 3 rdmonth and before the first day of the 6 th                                       1 / 3       331 / 3     331 / 3
month of the taxable year.                                                     3                           33
After the last day of theth5  month and before the first day of theth9  month 
of the taxable year.                                                           2                                            50           50
After the last day of the 8 thmonth and before the first day  
of the 12 thmonth of the taxable year.                                         1                                                       100
                                                                               
Mail the appropriate voucher and payment to the Department of Revenue,              P. O. Box 91011, Baton Rouge, Louisiana 70821-9011.  
Do not send cash. A CIFT-620ES for Louisiana estimated corporation income tax should not be filed if payment is made by EFT, credit 
card, or electronically on the Department’s website. 
If a new estimate is made after paying any installment of estimated corporation income tax, the amount of each remaining installment 
should be the amount of the revised estimated corporation income tax, less the total amount of any previous payments made during the 
taxable year, divided by the number of remaining installments due for the taxable year.
If you had an overpayment of tax on your last year’s return and elected to apply it as a credit to your estimated corporation income tax, 
the amount of overpayment may be applied in part or in full to any installment.
There shall be added to the tax due an amount computed at the rate of 12 percent per annum on the sum of any underpayment or 
nonpayment of estimated tax.
                        Louisiana Estimated Corporation Income Tax – Installment Payment Due Dates*
       Year Ended                     1 stInstallment                   2nd Installment          3 rdInstallment                4 thinstallment
December 31, 2021                        04/15/2021                      06/15/2021              09/15/2021                        12/15/2021
January 31, 2022                         05/15/2021                      07/15/2021              10/15/2021                        01/15/2022
February 28, 2022                        06/15/2021                      08/15/2021              11/15/2021                        02/15/2022
March 31, 2022                           07/15/2021                      09/15/2021              12/15/2021                        03/15/2022
April 30, 2022                           08/15/2021                      10/15/2021              01/15/2022                        04/15/2022
May 31, 2022                             09/15/2021                      11/15/2021              02/15/2022                        05/15/2022
June 30, 2022                            10/15/2021                      12/15/2021              03/15/2022                        06/15/2022
July 31, 2022                            11/15/2021                      01/15/2022              04/15/2022                        07/15/2022
August 31, 2022                          12/15/2021                      02/15/2022              05/15/2022                        08/15/2022
September 30, 2022                       01/15/2022                      03/15/2022              06/15/2022                        09/15/2022
October 31, 2022                         02/15/2022                      04/15/2022              07/15/2022                        10/15/2022
November 30, 2022                        03/15/2022                      05/15/2022              08/15/2022                        11/15/2022
* If the due date falls on a weekend or a legal holiday, the return is due the next business day.
                        You can pay your Louisiana Estimated Tax for Corporations by credit card, over the internet, or by phone.  
                                                   Visit www.revenue.louisiana.gov for more information.

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CIFT-620ESi (2021)
Worksheet for Estimating Corporation Income Tax

1. Estimated taxable income ...........................................................................................................................................1. 00
Column 1 Column 2

2. Estimated income tax liability: Net income in each bracket Rate Tax

a. First $25,000 of net income ................................................................. 2a. x 4% = 00
b. Next $25,000 ........................................................................................ 2b. x 5% = 00
c. Next $50,000 ........................................................................................ 2c. x 6% = 00
d. Next $100,000 ...................................................................................... 2d. x 7% = 00
e. Excess over $200,000 ......................................................................... 2e. x 8% = 00
f. Total income (Add Column 1, Lines 2a through 2e and enter here)
The total should be the same as Line 1 above. ................................... 2f.
g. Total tax (Add Column 2, Lines 2a through 2e and enter total here) .... 2g. 00
3. Less estimated credits allowable against the tax and credits carried
forward from 2020 .............................................................................................................................................................3. 00
4. Balance (Subtract Line 3 from Line 2g) ............................................................................................................................4. 00
5. Amount of installments (Divide Line 4 by number of installments due)
Enter here and in “Amount of Payment” box on voucher. ................................................................................................5. 00

Worksheet for Amending Estimated Income Tax

1. Amended estimated tax ................................................................................................................................1. 00
2. Less estimated credits allowable against the tax and credits carried forward from 2020 ............................2. 00
3. Balance (Subtract Line 2 from Line 1) ..........................................................................................................3. 00
4. Less previous estimated tax payments made for this year ...........................................................................4. 00
5. Unpaid balance (Subtract Line 4 from Line 3) ...............................................................................................5. 00
6. Amount of installments (Divide Line 5 by number of installments due)
Enter here and in “Amount of Payment” box on voucher. .............................................................................6. 00

How to use the Declaration Voucher
1. Fill out the worksheet above to figure your estimated tax for 2021. 6. Insert voucher and payment into the pre-addressed envelope,
and mail. For each later installment, you only need to complete
2. Verify your account number, name, and address on the voucher the “Amount of Payment” box on the voucher, attach payment,
and make any necessary corrections to your account at and mail. However, if you must amend your estimate:
latap.revenue.louisiana.gov.
a. Fill out the Worksheet for Amending Estimated Income Tax
3. If the year end differs from the prior year, check the box at the above.
top of the voucher. List the appropriate fiscal year ending in the b. Complete the “Amount of Payment” box on the voucher.
space provided.
c. Detach at the perforation and mail with the required
4. Enter the amount shown on Line 5 of the worksheet in the payment. For each later installment, complete the “Amount
“Amount of Payment” box on the voucher. of Payment” box on the voucher, attach payment, and mail.
5. Detach the voucher at the perforation and attach check or money
order. Fill in Record of Estimated Tax Payment schedule below.

Record of Estimated Tax Payments
Voucher number Date Amount Total amount paid to date
1
2
3
4
Total

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