Louisiana

Louisiana Issues Guidance on Taxation of S Corporations Beginning in 2026 | CBIZ

Published

5 months ago

February 9, 2026

Louisiana Issues Guidance on Taxation of S Corporations Beginning in 2026 | CBIZ

Louisiana Revenue Information Bulletin No. 25-032, issued Dec. 16, 2025, details major changes to the state’s income tax treatment of S corporations (S corps) following Act 382 of the 2025 Regular Legislative Session. Effective for tax periods beginning on or after Jan. 1, 2026, Louisiana will treat S corps as pass-through entities, aligning with their federal tax treatment. This means all income, losses, deductions, and credits will automatically pass through to shareholders, eliminating the need for a special election.

Treatment of S Corporations

For tax years before 2026, S corps were taxed as C corporations (C corps) by Louisiana and were required to file Form CIT-620, with the option to elect the S corp exclusion. Starting in 2026, S corps will file an informational return using Form CIT-620. Instead of the S corps paying corporate income tax (unless they elect to, see below), the shareholders will report their share of income and tax on it on their own returns. As with C corps, the Louisiana Franchise Tax has also been repealed for S corps for years beginning on and after Jan. 1, 2026.

C Corporation Entity Election Still Available

S corps may still make an affirmative election to be taxed as a C corp for Louisiana income tax purposes. This may be advantageous for federal income tax purposes, as entity-level income is generally deductible by individual shareholders, whereas shareholder-level income may be limited depending on several factors. Electing corporations must pay estimated taxes and cannot file a composite return on behalf of their nonresident shareholders.

Composite Returns

S corps that do not elect to be taxed as a C corp can choose to file composite returns and make composite tax payments on behalf of their nonresident shareholders, provided they do not have a net loss for the period. In addition, if a composite return is filed for an S corp, the S corp makes a composite payment on behalf of the nonresident shareholder, and such composite return represents the nonresident shareholder’s only Louisiana income, then the shareholder does not need to file a separate Louisiana return.

Qualified Subchapter S Subsidiaries

Qualified Subchapter S Subsidiaries (QSubs) will also be treated as disregarded entities beginning on or after Jan. 1, 2026, with their income included on the parent S corp’s return.

Estimated Tax Payments

Estimated tax payments are no longer required from S corps that do not elect to pay tax as a C corp; however, they may be made voluntarily if a composite return is expected. Nonresident shareholders are responsible for their own estimated payments unless the S corp makes composite payments on their behalf.

Summary

The bulletin provides guidance on changes to the filing requirements and procedures related to new rules applicable to S corps. Such rules are intended to simplify compliance and align Louisiana’s tax treatment of S corps with federal standards.

If you have any questions about Louisiana’s new tax treatment of S corps and the option available to them to be treated as a C corp, please contact a CBIZ State and Local Tax professional.

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Louisiana

Meta’s Louisiana Data Center to Surpass $250 Billion Price Tag

Published

2 hours ago

July 13, 2026

Press Room

Meta’s Louisiana Data Center to Surpass 0 Billion Price Tag

Meta Platforms Inc. has committed to spending an additional $40 billion on its sprawling data center campus in Louisiana, pushing its total expected investment beyond $250 billion for the site as it continues to grow its artificial intelligence computing footprint.

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Louisiana

DeRidder man found dead in Sabine River

Published

14 hours ago

July 12, 2026

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NEWTON COUNTY, Texas. (KPLC) – A DeRidder man reported missing was found dead in the Sabine River Sunday morning, according to the Newton County Sheriff’s Office.

Newton County Sheriff Colton Havard said Jordan Jamal Allen was located around 7:50 a.m. on July 12 with help from Texas Parks and Wildlife game wardens, the Beauregard Parish Sheriff’s Office, and 409 Search and Rescue.

Authorities say the body was recovered not far from where Allen went under Friday night near the U.S. 190 bridge east of Bon Wier at the Texas-Louisiana state line.

The sheriff said that Allen and a woman were said to be wading across the river Friday when the current began pulling the woman.

The sheriff said Allen tried to help her, but went under around 8:45 p.m. and wasn’t seen again. He said the woman made it back to land safely.

We will have more in this story as it develops.

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Louisiana

Check out the Outdoors calendar for fishing events

Published

1 day ago

July 12, 2026

Press Room

Check out the Outdoors calendar for fishing events

MONDAY

RED STICK FLY FISHERS PROGRAM: 7 p.m., Bluebonnet Regional Library, 9200 Bluebonnet Blvd., Baton Rouge. Open to the public. Email Brian Roberts: roberts.brian84@gmail.com. Website: rsff.org

WEDNESDAY

FLIES & FLIGHTS: 7-9 p.m, Rally Cap Brewing, 11212 Pennywood Ave., Baton Rouge. Casual fly tying. Open to public. Email Chris Williams: thefatfingeredflytyer@gmail.com

THURSDAY

ACADIANA FLY RODDERS PROGRAM: 6 p.m., Pack and Paddle, 601 E. Pinhook, Lafayette. Open to public. Email Darin Lee: at cbrsandcdc@gmail.com. Website: acadianaflyrodders.org

FRIENDS OF NRA/SOUTHWEST LA BANQUET: 6 p.m., Riverside Bar & Grill, 3748 Louisiana 3059, Lake Charles. Call Brack Cole 337-912-1620. Email: jbcoleair@yahoo.com

ONGOING

STATEWIDE TOURNAMENT & ANGLERS RODEO/S.T.A.R.: Through Sept. 7, Coastal Conservation Association’s summer-long fishing event. Tagged redfish, coastal/offshore species categories & youth division. CCA membership required. Website: ccalouisiana.com/star

LOTTERY HUNTS

DOVE/TEAL: July 27 application deadline for dove hunt on Elbow Slough Wildlife Management Area and teal hunt on White Lake Wetlands Conservation Area. Website applications only on Wildlife & Fisheries/Louisiana Outdoors License, Permits and Tags webpage. Fee $8.50. Details: dove hunt, David Hayden at dhayden@wlf.la.gov; teal hunt, Lance Ardoin at lardoin@wlf.la.gov

AROUND THE CORNER

JULY 21 — LAFAYETTE KAYAK FISHING CLUB MEETING: 6 p.m., Pack and Paddle, 601 E. Pinhook, Lafayette. Call 337-232-5854. Website: lafayettekayakfishing.com

JULY 21-22 — GULF COUNCIL SHRIMP COMMITTEE MEETING: Gulf Council office, 4107 W. Spruce St., Tampa, Florida. In conjunction with Scientific and Statistical committees. Website: gulfcouncil.org

JULY 23 — ACADIANA BUGS & BREWS: 6 p.m., Pack and Paddle, 601 E. Pinhook, Lafayette. Casual fly tying and local beers provided. Open to the public. Email Darin Lee: cbrsandcdc@gmail.com. Website: packpaddle.com

JULY 23-25 — International Grand Isle Tarpon Rodeo, Grand Isle Marina & Otto Candies Pavilion, Grand Isle. Website: tarponrodeo.org

JULY 24-25—BASSMASTER JUNIOR CHAMPIONSHIP: Kentucky Lake, Paris, Tennessee. Website: bassmaster.com

JULY 26 — SOUTH LOUISIANA HIGHPOWER CLUB MATCH: 8:30 a.m., Ascension Parish Sheriff’s Range, St. Landry Road, Gonzales. NRA XTC & F-Class match rifle or service rifle, 200-yard/50-rounds match course. Fee $15 members, $20 nonmembers, $5 juniors. $25 annual club (first match free) and Civilian Marksmanship Program membership (allows purchases from CMP). Call Mike Burke, 337-380-8120. Email: SouthLAHighPower@hotmail.com

FISHING/SHRIMPING

SHRIMP: Spring inshore season closed except for Breton/Chandeleur sounds; all outside waters open.

OPEN RECREATIONAL SEASONS: Private recreational red snapper; gray triggerfish; flounder; lane, blackfin, queen and silk snappers and wenchmen among other snapper species; all groupers except closed for goliath and Nassau groupers in state/federal waters.

CLOSED SEASONS: Greater amberjack; bluefin tuna; gag, goliath and Nassau groupers in state/federal waters. Commercial greater amberjack season closed.