CIFT-620 (1/10) - Louisiana Corporation Income Tax and Franchise Tax Return Form

Sep 19, 2026

Louisiana Department of Revenue corporate tax return form covering Louisiana corporation income tax and franchise tax. The document provides fields for the corporation’s legal name, trade name, address, and LA Revenue Account Number, plus federal identification and income details. It includes computation sections for net income, exclusions, loss carryforwards/back, apportionment percentages, tax due or overpayment, credits, estimated payments, franchise tax calculations, and payment/donation options to specified funds.

LanguageEnglish

CategoryForms

FormatPDF

Pages11

Reading Time4 min

AccessFree to download

Louisiana Corporation Income and Franchise Tax Return

Filing and entity selections

Company identification and address

Income tax computation

Franchise tax computation

Credits, payments, and amounts due/overpayment

CIFT-620 (1/10) Louisiana Department of Revenue Print your LA Revenue Account Number here (Not FEIN): u | | | | | | | | | | | | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | u | For ofﬁce use only. | | | --- | --- | Post Office Box 91011 Baton Rouge, LA 70821-9011 | Louisiana Corporation
Income Tax Return for 2009 or Fiscal Year
Begun , 2009
Ended , 2010 | Louisiana Corporation
Franchise Tax Return for 2010 or Fiscal Year
Begun , 2010
Ended , 2011 | | --- | --- | | Calendar year returns are due April 15. See instructions for fiscal years. | | | O Final return | Mark the appropriate circle for Short period or Final return. | | O Short period return | | u O u O uO uO For name change, mark circle. For address change, mark circle. For amended return, mark circle. Entity is not required to file franchise tax | Legal Name | | | | --- | --- | --- | | Trade Name | | | | Address | | | | | | | | City | State | ZIP | Print the corporation’s name and complete mailing address above. | A. Federal Employer Identification Number A. u | | | | --- | --- | --- | | B. Federal taxable income B. u | | 00 | | C. Federal income tax C. u | | 00 | | D. Income tax apportionment percentage (two decimal places) D. u | . | % | | E. Gross revenues E. u | | 00 | | F. Total assets F. u | | 00 | | G. NAICS code G. u | | | | H. Was the income of this corporation included in a consolidated federal income tax return? H. u | o Yes o No | | | I. Is CIFT-620A, Apportionment and Allocation Schedules included with this return? I. u | o Yes o No | | | J. Do the books of the corporation contain intercompany debt? J. u | o Yes o No | | | K. Is borrowed capital computed on a calendar or fiscal year closing immediately prior to August 28, 2005? K. u | o Yes o No | | | Computation of Income Tax | | | | 1A. Louisiana net income before loss adjustments and federal income tax deduction –
From either CIFT-620 Schedule D, Line 13 OR from CIFT-620A Schedule P, Line 31 1A. u | | 00 | | 1B. Subchapter S corporation exclusion – See instructions, page 16. Attach schedule. 1B. u | | 00 | | 1C. Loss carryforward [$ .00] less federal tax refund applicable to loss [$ .00] Attach schedule. 1C. u | | 00 | | 1D. Loss carryback [$ .00] less federal tax refund applicable to loss [$ .00] Attach schedule. 1D. u | | 00 | | 1E. Federal income tax deduction – See instructions, page 16. 1E. u | | 00 | | 1E1 . Federal Disaster Relief Credits – See instructions, page 17. 1E1 . u | | 00 | | 1F. Louisiana taxable income – Subtract Lines 1B, 1C, 1D, and 1E from Line 1A. 1F. u | | 00 | | 2. Louisiana income tax – From CIFT-620 Schedule E, Line 4 2. u | | 00 | | 3. Total nonrefundable income tax credits – From CIFT-620 Schedule NRC, Line 10 3. u | | 00 | | 4. Income tax after nonrefundable credits – Subtract Line 3 from Line 2. 4. u | | 00 | | 5. Estimated tax payments – From CIFT-620 Schedule I, Line 7 5. u | | 00 | | 6. Amount of income tax due or overpayment – Subtract Line 5 from Line 4. 6. u | | 00 | *Complete the following page, sign and date return and remit any amount due shown on Line 25. Do not send cash. WEB 20529 SPEC CODE | | | | | | --- | --- | --- | --- | [www.revenue.louisiana.gov](www.revenue.louisiana.gov) 24 2052 Print your LA Revenue Account Number here. u | Computation of Franchise Tax
_____________________________ | | | | --- | --- | --- | | 7A. Total capital stock, surplus, undivided profits, & borrowed capital– From CIFT-620 Schedule A-1, Line 25, Column 3) 7A. u | | 00 | | 7B. Franchise tax apportionment percentage – From CIFT-620A Schedule N, either Line1D OR Line 4 –
Percentage must be carried out to 2 decimal places. Do not exceed 100.00% . 7B. u | . | % | | 7C. Franchise taxable base – Multiply Line 7A by Line 7B. 7C. u | | 00 | | 8. Amount of assessed value of real and personal property in Louisiana in 2009 8. u |

FAQs

Which numbers and schedules are referenced to compute Louisiana net income and franchise tax?

The form points to specific CIFT-620 schedules and lines for net income adjustments, income tax, nonrefundable credits, and franchise tax, including required schedule attachments when applicable.

How is the amount of income tax due or overpayment determined?

Income tax is computed by subtracting nonrefundable credits from Louisiana income tax, then subtracting estimated tax payments to arrive at the amount due or overpayment.

How should payments be submitted and what should be avoided?

The form instructs completing, signing, dating the return, and remitting any amount due to the Louisiana Department of Revenue while not sending cash.

Sep 19, 2026

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