CIT-620: Corporation Income Tax Return / related Franchise or S Corporation filing (2025)
Louisiana · Louisiana LDR · Used for tax years 2025
Form CIT-620 is Louisiana’s Corporation Income Tax Return for 2025 and S Corporation Information Return of Income for short periods beginning on or after January 1, 2026. It reports income, income tax, credits, payments, and amounts due or overpaid, and includes sections for S co
Who files this form
The form is labeled for:
- Louisiana corporation income tax returns for tax year 2025.
- Louisiana S corporation information returns for short periods beginning on or after January 1, 2026.
It includes tax calculations for entities treated as C corporations and S corporations filing composite returns. The supplied text does not state the full requirements for who must file.
What you'll need
Have the information and schedules that apply to your return ready:
- Your LDR account number, FEIN, business name, address, tax-period dates, and NAICS code.
- Business interest expense, interest deduction, disallowed interest expense, gross revenues, and total assets.
- Income, expense, and apportionment information for the applicable schedules.
- Credit schedules and amounts for prior-year credit carryforwards, estimated payments, and extension payments.
- A supporting schedule for any loss carryforward reported on Line 1C.
- Schedule L totals for an S corporation composite return.
Schedule A requires ownership details and attached lists when its ownership questions apply. If the corporation's income includes disregarded entities, attach a list of their names, addresses, and FEINs.
Attach other supporting schedules where the form says “Attach schedule,” including applicable details for cost of goods sold, other income, taxes and licenses, depreciation, depletion, and other deductions.
How to file
S corporation composite returns must be filed electronically. The supplied text does not identify an electronic filing destination.
For mailed returns, the form prints this address:
Louisiana Department of Revenue
Post Office Box 91011
Baton Rouge, LA 70821-9011
The form instructs filers to mail “all three (3) pages” with completed schedules and any barcode page printed when the return is completed online.
Complete the officer signature, title, printed name, and date fields. Paid preparers have a separate section.
Make payment to the Louisiana Department of Revenue. Do not send cash. The form also allows online tax payments at https://latap.revenue.louisiana.gov.
Common mistakes
- Using a FEIN in the LDR account number field. The form specifically says to enter the LDR account number, not the FEIN.
- Leaving out return pages or attachments when mailing. Include the pages required by the form, completed schedules, and any barcode page printed with the online-completed return.
- Mailing an S corporation composite return. These returns must be filed electronically.
- Sending cash. The form repeatedly warns not to send cash.
- Skipping applicable schedules. The form says all applicable schedules must be completed.
- Putting Schedule NRC-P3 Part II credit codes on the wrong lines. The warning says those codes must be claimed on Lines 7 through 9.
Questions people ask
Can I pay the tax online?
Yes. The form lists https://latap.revenue.louisiana.gov for online tax payments.
What can I do with an overpayment?
The form provides lines to donate an overpayment to The Military Family Assistance Fund, credit it toward 2026 income tax, or request a refund.
What if the corporation was included in a consolidated federal return?
Answer “Yes” on Line K and enter the FEIN of the consolidated federal income tax return on Line L.
Can I use this form for an amended return?
The form has boxes for an amended return and for a return amended due to an IRS audit.