210R: Underpayment of Individual Income Penalty Computation for Resident Filers (2025)
Louisiana · Louisiana LDR · Used for tax years 2025
Louisiana Form R-210R calculates the 2025 individual income tax underpayment penalty for resident filers. It compares required payments with amounts paid for each period, checks exceptions, and calculates any penalty to report on Form IT-540.
Who files this form
Form R-210R is for resident filers computing an underpayment penalty for the 2025 taxable year. Attach it to Form IT-540.
If you meet Exception 1, you do not owe an underpayment penalty and do not need to file Form R-210R. The form refers you to a worksheet on page 3 of the instructions to determine whether you qualify.
When it's due
For the 2025 taxable year, the form lists these installment due dates:
- April 15, 2025
- June 15, 2025
- September 15, 2025
- January 15, 2026
What you'll need
Have Form IT-540 and the information requested on Form R-210R available:
- Your name and Social Security number, and your spouse’s information if applicable, in the order shown on your tax return.
- Your 2025 and 2024 tax liabilities.
- Whether you filed a 2024 return or filed as a part-year resident for 2024.
- The number of payments required for the year.
- Amounts paid for each period and payment dates.
The form also refers to instructions for several calculations and to a worksheet on page 3 of the instructions for Exception 1.
How to file
Print or type your information on Form R-210R and attach it to your Form IT-540.
Add the penalty amounts on Line 18 and enter the total on Line 19. Also enter that total on Form IT-540:
- Line 33 if you have an overpayment.
- Line 46 if you have a balance due.
Common mistakes
- Using the wrong amount on Line 3: Normally, enter the smaller of Lines 1 and 2. If you did not file a 2024 return or filed as a part-year resident for 2024, use Line 1.
- Entering a carryforward for the first period: The form says no carryforward amount can be shown for that period.
- Treating every carryforward as positive: Carryforwards can be positive or negative. On Line 9, a positive number is an overpayment and a negative number is an underpayment.
- Using Exceptions 2 or 3 after filing as a part-year resident in 2024: The form says those exceptions do not apply.
- Filing this form despite meeting Exception 1: The form says to stop. You do not owe an underpayment penalty and do not need to file it.
Questions people ask
How do I calculate the required payment on Line 5?
Divide the amount on Line 3 by the number of payments on Line 4. The form also directs you to the instructions.
How do I carry an overpayment or underpayment into the next period?
Move the amount from Line 9 of one column to Line 7 of the next column. The amount may be positive or negative.
Can I use Exceptions 2 and 3 if I filed as a part-year resident in 2024?
No. The form states that those exceptions do not apply if you filed as a part-year resident in 2024.
Where do I report the total penalty?
Enter the total from Line 18 on Form R-210R, Line 19. Also enter it on Form IT-540, Line 33 if you have an overpayment, or Line 46 if you have a balance due.