R-6922i (1/13)

                              Instructions for Completing Form R-6922
                              Louisiana Composite Partnership Return

SPEC                 This space on the first page of the tax return is to be used only when specifically instructed by LDR. Otherwise, 
CODE                 leave blank.
Who must file?
Partnerships engaging in activities in Louisiana that have nonresident partners are required to file a composite partnership return unless
          a.  All nonresident partners are corporations, partnerships or tax exempt trusts; or
          b.  All nonresident individual partners have a valid agreement on file with the Department of Revenue
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, www.
revenue.louisiana.gov). The agreement, in the form of an affidavit, must include a statement that the taxpayer agrees to timely file a 
Louisiana Individual Income Tax return and make payment of Louisiana individual income tax. Resident partners may also be included 
in a composite return filing. 
The following entities cannot be included in a composite return filing:
• Corporations are required to file Form CIFT-620 to report any partnership income. 
• Estates and trusts are required to file Form IT-541 to report partnership income.
• Partners who are themselves partnerships cannot be included in a composite return. These partners must file all applicable 
  Louisiana tax returns. Refer to LAC 61:I.1401.
Filing requirements
The return for the calendar year must be filed with LDR on or before May 15 of the year following the close of the calendar year. Returns 
for fiscal years must be filed on or before the 15th day of the fifth month after the close of the fiscal period. If the due date falls on a 
weekend or legal holiday, the return is due on the next business day.
Extensions
An extension of time must be requested on or before the due date of the return. An extension only extends the time to file the return, not 
the time to pay any tax that may be due. To request an extension for a Louisiana Composite Partnership Return, use Louisiana Form  
R-6467S, which is available on the Department’s website www.revenue.louisiana.gov.
Revenue Account Number, Name, Address
Please see the top of the form and mark the appropriate circles reflecting any of the listed circumstances. Provide your 10-digit Louisiana 
Revenue Account Number by printing each number separately in the boxes provided. A Revenue Account Number can be obtained by 
using our Online Business Registration application available on the Department’s website at www.revenue.louisiana.gov. If the Revenue 
Account Number has not been issued prior to the filing of the composite return,  attach the printed summary of your Online Business 
Registration to the Louisiana Composite Partnership Return. On the printed summary, write “Composite Partnership”.  
Tax rate
A tax rate of 6% (.06) is assessed on the total distributive shares for resident partners and nonresident partners included with the Louisiana 
Composite Return.

                                 INSTRUCTIONS FOR RESIDENT PARTNERS SCHEDULE
Under Column 1 number each partner listed.
Under Column 2 print each partner’s name and address.
Under Column 3 print each partner’s ID number. This is the partner’s Social Security Number or Louisiana Revenue Account Number.
Under Column 4 print a Y or N to indicate whether each resident partner is included in the composite return.
Under Column 5 print any losses which are distributable to each resident partner.
Under Column 6 print any income that is distributable to each resident partner.
Line A. Total distributive income from column 6 for resident partners included with the Louisiana Composite Return.
(DO NOT NET DISTRIBUTABLE LOSSES)

                            INSTRUCTIONS FOR NONRESIDENT PARTNERS SCHEDULE
Under Column 1 number each partner listed.
Under Column 2 print each partner’s name and address.
Under Column 3 print each partner’s ID number. This is the partner’s Social Security Number or Louisiana Revenue Account Number.
Under Column 4 print a Y or N to indicate whether each nonresident partner has a valid agreement on file with the Department. If a 
nonresident partner has a valid agreement on file, no information is required in Columns 5, 6, or 7.
Under Column 5 print a Y or N to indicate whether each nonresident partner is included in the composite return.
Under Column 6 print any losses which are distributable to each nonresident partner.
Under Column 7 print any income that is distributable to each nonresident partner.
Line A. Total distributive income from column 6 for nonresident partners included with the Louisiana Composite Return.
(DO NOT NET DISTRIBUTABLE LOSSES)

                                   SUMMARY OF TAX PAID ON BEHALF OF PARTNERS
LINE 1 – Total distributive share for resident partners
Print the total from Resident Partner Schedule, Line A.
LINE 2 – Total amount of income tax paid on behalf of resident partners 
Print the total from Resident Partner Schedule, Line C.
LINE 3 – Total distributive share for nonresident partners
Print total from Nonresident Partner Schedule, Line A.
LINE 4 – Total amount of income tax paid on behalf of nonresident partners 
Print total from Nonresident Partner Schedule, Line C.

                                             COMPUTATION OF AMOUNT DUE
LINE 5 – Total tax 
Add Lines 2 and 4 and print the amount on Line 5. This amount must be equal to 6 percent of the total of Line 1 plus Line 3.
LINE 6 – Amount paid on your behalf by a composite partnership filing
Print the amount of any payment made on your behalf by a composite partnership filing. Print the name of the partnership on the line 
provided on the return. If more than one partnership made a payment on your behalf, attach a schedule with your name and Social 
Security Number listing each partnership and the amount of payment.
LINE 7 – Estimated payments for 2012
Print the total amount of estimated payments made for the 2012 tax year.
LINE 8 – Amount paid with extension request
Print the amount of any payment made with an extension request.
LINE 9 – Total payments
Add Lines 6, 7, and 8.
LINE 10 – Overpayment  
If Line 9 is greater than Line 5, subtract Line 5 from Line 9 and print the result.
LINE 11 – Amount you owe
If Line 5 is greater than Line 9, subtract Line 9 from Line 5 and print the result.
LINE 12 – Interest
Interest is charged on all tax amounts that are not paid on time. An extension of time does not relieve you of your obligation to pay the tax 
amount due by the due date. Important notice: R.S. 47:1601 changed the annual rate of interest applicable to this return. The monthly 
2013 interest rate is published in Form R-1111, Interest Rate Schedule Collected on Unpaid Taxes, which is available at www.revenue.
louisiana.gov. In order to compute the INTEREST RATE PER DAY, multiply the monthly rate by 12, divide it by 365, and carry out to 
seven places to the right of the decimal. Example: Assume the 2013 monthly interest rate is determined to be .4375. Multiply .4375 times 
12 = 5.25% (.0525), which equals the annual interest rate. Divide .0525 by 365, .0525/365 = .0001438, which equals the INTEREST 
RATE PER DAY. NOTE!! You must carry out your computation to 7 places to the right of the decimal point.
LINE 13 – Delinquent filing penalty
A delinquent filing penalty will be charged for failure to file a timely return on or before May 15, 2013, for calendar year filers. A penalty 
of five percent (.05) of the tax due accrues if the delay in filing is not more than 30 days. An additional five percent (.05) is assessed for 
each additional 30 days, or fraction thereof, during which the failure to file continues. By law, the maximum delinquent penalty that can 
be imposed is twenty-five percent (.25) of the tax due.
LINE 14 – Balance due Louisiana
Add Lines 11, 12, and 13 and print the amount. Mail your check or money order payable to the Louisiana Department of Revenue, P O 
Box 201, Baton Rouge, LA 70821-0201. DO NOT SEND CASH.