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R-6906A (1/23)

Louisiana Department of Revenue
Corporation Franchise Tax Initial Return PO Box 91011
Baton Rouge, LA 70821-9011

To avoid a penalty, this return must be filed with the Department of Revenue, P.O. Box 91011, Baton Rouge, LA 70821-9011, on or before
the 15th day of the fourth month following the month in which the tax accrues. If the due date falls on a holiday or weekend, the return
must be transmitted on or before the next business day in order to avoid penalty and interest. Use this return for new entities subject to
franchise tax as of January 1, 2019.
Louisiana Revenue Account Number Legal Name

Mailing Address Unit Type Unit Number

City State ZIP Foreign Nation, if not United States (do not abbreviate)

1a. Period covered: 1b. Fiscal month
__________________________________ through ________________________________
2. FEI number 3. Incorporated in state of:

4. Name and address of former owner (If this entity is successor to an existing business)

5. Name and address of parent company, if applicable

6a. Principal place of business 6b. Telephone number

7a. Principal Louisiana office location (street address, city, state, zip code) 7b. Telephone number

8a. Date Louisiana charter issued (mm/dd/yyyy) 8b. Louisiana charter number (issued by Louisiana Secretary of State)

9a. Date business began in Louisiana (mm/dd/yyyy) 9b. Nature of business operation

10. Parishes in which property is located

11. Name and address of registered agent

Initial Franchise Tax 12. $ 110.00

Penalty (See instructions) 13. $

Interest (See instructions) 14. $
Total Amount Due Make payment to: Louisiana Department of Revenue DO NOT
SEND CASH. 15. $

Signature of verification
I declare under the penalties for filing false returns that this return has been examined by me, and is, to the best of my knowledge and belief, true, correct,
and complete. Declaration of preparer (other than taxpayer) is based on all information of which he has any knowledge.
Signature of officer Title Date (mm/dd/yyyy) Telephone

Individual or firm signature of preparer Date (mm/dd/yyyy) Telephone

Print Preparer’s Name Preparer’s Signature Date (mm/dd/yyyy)
Check ■■ if Self-employed
PAID
PREPARER Firm’s Name ➤ Firm’s FEIN ➤
USE ONLY
Firm’s Address ➤ Telephone ➤

PTIN, FEIN, or LDR Account Number
of Paid Preparer
For Office 2345
Use Only.

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                      Instructions for Corporation Franchise Tax Initial Return
Use this return for new entities subject to franchise tax as of January 1, 2019.
The franchise tax is imposed on corporations, and other entities that are tax as “C corporations” for federal income tax purposes, subject 
to certain exceptions. Any limited liability company that is eligible to be treated as an “S corporation” for federal income tax purposes on the 
first day of the franchise tax period, is not subject to franchise tax. Any other entity that was acquired during the period January 1, 2012 to 
December 31, 2013, by an entity that was taxed as an “S corporation,” is not subject to franchise tax. R.S. 47:608 provides certain exemp-
tions from franchise tax. Every new entity subject to franchise tax must file an initial return and pay the initial tax of $110.00. This return is 
due on or before the fifteenth day of the fourth month following the month in which the tax accrues. For a domestic entity, the tax accrues 
on the date shown on the charter issued by the Secretary of State. For a foreign entity, the tax accrues on the date the entity exercises its 
charter in Louisiana, is authorized to do, actually does business in Louisiana, or uses any part of its capital or plant in Louisiana whether 
owned directly or indirectly by or through a partnership, joint venture, or any business organization of which the domestic or foreign entity 
is a related party as defined in R. S. 47:605.1. Example due dates are as follows: The tax of ABC accrued on March 21, 2019; its initial 
return and payment of $110.00 tax would be due on or before July 15, 2019. If ABC adopted a calendar year accounting period, this initial 
payment would cover the period March 21, 2019 through December 31, 2019.  The next franchise return would be due on or before May 
15, 2020, and must be filed on Form CIFT-620. If the fiscal year ending June 30, 2019 was adopted, the initial return would cover the pe-
riod from March 21, 2019 through June 30, 2019 . The next franchise return would be due on or before November 15, 2019, and must be 
filed on Form CIFT-620. Delinquent returns and payments must include applicable penalty and interest. If the due date falls on a holiday 
or weekend, the return must be transmitted on or before the next business day in order to avoid penalty and interest.
Corporation franchise tax for domestic entities continues to accrue and must be filed on Form CIFT-620, regardless of whether any as-
sets are owned or any business operations are conducted, until a “Certificate of Dissolution” is issued by the Louisiana Secretary of State.
Corporation franchise tax for foreign entities continues to accrue and must be filed on Form CIFT-620, as long as the entities exercises its 
charter, does business, or owns or uses any part of its capital or plant in Louisiana and, in the case of a qualified entities, until a “Certificate 
of Withdrawal” is issued by the Louisiana Secretary of State. 
Line 1a.  Enter the period covered by this initial franchise tax return. The period begins on the date the charter is filed with the Secretary 
         of State, or the date of Louisiana qualification, or other taxing incidence. The period ends on the date the first accounting period 
         closes. If books are kept on a calendar year basis, the period covered must end on the last day of December. If a fiscal year 
         basis is used, the period must end on the last day of any month and cannot exceed 12 months.
Line 1b.   Enter the month your accounting period closes. The month should match the period ends date on Line 1a.
Line 2.  Enter the Federal Employer’s Identification Number for the entity.
Line 3.  Enter the state where the entity was originally incorporated.
Line 4.  If the entity is the successor to an existing business (i.e., through a merger or the incorporation of an existing entity, such   
         as a partnership), enter the name and address of the former business or owner.
Line 5.  If the entity is a subsidiary of another entity, enter the name and address of the parent entity.
Line 6a.   Enter the city and state of the principal place of business. Enter the telephone number on line 6b.
Line 7a.   Enter the primary Louisiana office location. Provide a physical address of the primary location: street address, city, state,   
         and zip code.
Line 7b.   Enter the telephone number.
Line 8a.   Enter the date (month, day, year) the Louisiana charter was issued.
Line 8b.   Enter the charter number assigned to this entity by the Louisiana Secretary of State.
Line 9a.   Enter the date (month, day, year) this entity began business in Louisiana.
Line 9b.   Describe the nature of the business operations in Louisiana.
Line 10.   Enter the parishes in Louisiana where corporate property is located.
Line 11.   Enter the name and address of the registered agent for this entity as recorded with the Louisiana Secretary of State.
Line 12.   The initial franchise tax due is $110.00.

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Line 13.   Calculate Delinquent Filing Penalty for failure to file a return timely. The penalty for failure to file a return on time, except 
         when failure is due to a reasonable cause, is 5 percent of the tax for each 30 days or fraction thereof during which the  
         failure to file continues. 
         Calculate Delinquent Payment Penalty for failure to pay the tax in full by the date the return is required by law to be filed. The 
         penalty is 5 percent of the tax not paid for each 30 days, or fraction thereof, during which the failure to pay continues.
         Add the amounts calculated for each penalty and print the total amount of penalties. The combined amount of delinquent filing 
         and delinquent payment penalties cannot exceed 25 percent.
Line 14.   Interest is due on all items of tax not paid by the due date of the return. Because the interest rate varies year to year, the 
         Department is unable to provide a specific rate. Refer to the Tax Rate Schedule (R-1111) for monthly interest rates that apply.  
         Form R-1111 is available on the LDR’s website at www.revenue.louisiana.gov. Calculate the interest amount and print the 
         amount of interest here.
Line 15.  Add the total penalty and interest due to the franchise tax amount of $110.00 and enter the total on Line 15. Make payment to 
         the Louisiana Department of Revenue. DO NOT SEND CASH.
Paid Preparer Instructions
If your return was prepared by a paid preparer, that person must also sign in the appropriate space, complete the information in the “Paid 
Preparer Use Only” box and enter his or her identification number in the space provided under the box. If the paid preparer has a Preparer 
Tax Identification Number (PTIN), the PTIN must be entered in the space provided under the box, otherwise enter the Federal Employer 
Identification Number (FEIN) or LDR account number. If the paid preparer represents a firm, the firm’s FEIN must be entered in the “Paid 
Preparer Use Only” box. The failure of a paid preparer to sign or provide an identification number will result in the assessment of the un-
identified preparer penalty on the preparer. The penalty of $50 is for each occurrence of failing to sign or failing to provide an identification 
number.

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