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The Louisiana R 6922 form serves as an essential tool for partnerships operating within the state, allowing them to report income and taxes on behalf of both resident and non-resident partners. This form is specifically designed for partnerships that choose to file a composite return, which simplifies the tax obligations for partners by consolidating their income and tax liabilities into a single submission. Key sections of the form include the identification of the partnership, the taxable periods, and a summary of tax payments made on behalf of partners. For resident partners, the form captures their total distributive share and the corresponding tax paid, while also addressing non-resident partners in a similar manner. Additionally, the form outlines the computation of amounts due, including tax, interest, and any penalties, ensuring that partnerships can accurately determine their total tax obligations. By requiring signatures and declarations, the form emphasizes the importance of accuracy and honesty in reporting, ultimately fostering compliance with Louisiana tax laws.

Louisiana R 6922 Example

R-6922 (2/02)

State of Louisiana

 

 

 

 

 

 

 

Department of Revenue

 

 

 

 

 

 

 

Louisiana Composite Partnership Return

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Partnership name, address and ZIP

 

 

 

 

 

 

 

 

 

 

Revenue account number

____________________________

 

 

 

 

 

Taxable period beginning

___________

_______

_______

 

 

 

 

 

 

 

 

 

 

 

 

Month

Day

Year

 

 

 

 

 

Taxable period ended

___________

_______

_______

 

 

 

 

 

 

 

Month

Day

Year

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Summary of tax paid on behalf of partners

 

 

 

 

1)

Total distributive share for RESIDENT partners included

 

 

 

 

 

 

with the Louisiana Composite Partnership Return

____________________

 

2)

Total Louisiana Composite Return tax paid on behalf of qualified

 

 

 

 

 

 

RESIDENT partners

 

 

 

____________________

 

3)

Total distributive share for NONRESIDENT partners included

 

 

 

 

 

 

with the Louisiana Composite Partnership Return

____________________

 

4)

Total Louisiana Composite Return tax paid on behalf of qualified

 

 

 

 

 

 

NONRESIDENT partners

 

 

 

____________________

 

5)

Total tax paid (add Lines 2 and 4)

____________________

 

 

 

 

 

 

 

 

 

 

 

 

 

Computation of amount due

 

6)

Tax due (Line 5 above)

 

____________________

7)

Interest – see instructions

____________________

8)

Penalty – see instructions

____________________

9)

Amount due (add Lines 6, 7 and 8 above)

____________________

 

Make payment to:

Louisiana Department of Revenue

 

 

 

P.O Box 4998

 

 

 

Baton Rouge, LA 70821 – 4998

 

Do not send cash.

Under penalties of perjury, I declare that I have examined this return including all accompanying documents, and to the best of my knowledge and belief, it is true, correct, and complete. Declaration of paid preparer is based on all available information.

Signature

Date

Signature of paid preparer other than taxpayer

Social Security Number, PTIN, or FEIN of paid preparer

R-6922 (2/02)

State of Louisiana

Department of Revenue

Louisiana Resident Composite Tax Return Schedule

Partnership name ____________________________

Page _____ of _____

Revenue account number______________________

 

Partner Number

Name and address of partner

Partner ID

number

Distributable

share

Total distributive share for resident partners included with the Louisiana Composite Return…………………

Total LA Composite Return Tax paid on behalf of qualified resident partners included with the LA Composite Return…..

R-6922 (2/02)

State of Louisiana

Department of Revenue

Louisiana Nonresident Composite Tax Return Schedule

Partnership name ____________________________

 

Page ____ of ____

Revenue account number______________________

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Non-

 

 

 

Partner

Name and address of partner

Partner ID

Distributable

 

 

resident

Included in

Number

number

share

 

 

partner

Composite

 

 

agreement

Return

 

 

 

 

 

 

 

 

 

 

 

filed

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Total distributive share for nonresident partners included with the Louisiana Composite Return……………….

 

 

 

 

 

Total LA Composite Return Tax paid on behalf of qualified nonresident partners included with the LA Composite Return….

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Documents used along the form

The Louisiana R 6922 form is an essential document for partnerships operating in Louisiana, specifically for filing the Louisiana Composite Partnership Return. When preparing this form, you may encounter several other documents that are often used in conjunction with it. Each of these documents serves a unique purpose in ensuring compliance with state tax regulations. Here’s a brief overview of four commonly associated forms.

  • Louisiana Resident Composite Tax Return Schedule: This schedule details the distributive shares for resident partners. It provides a breakdown of each partner's share and the total tax paid on their behalf, ensuring that all resident partners are accounted for in the partnership's tax obligations.
  • Louisiana Nonresident Composite Tax Return Schedule: Similar to the resident schedule, this document focuses on nonresident partners. It outlines their distributive shares and the tax paid on their behalf, helping to clarify the tax responsibilities for those who do not reside in Louisiana.
  • Partnership Agreement: This legal document outlines the terms and conditions agreed upon by the partners. It includes details about profit sharing, responsibilities, and the management structure of the partnership. Having a clear partnership agreement is crucial for resolving any disputes and ensuring smooth operations.
  • Texas Motorcycle Bill of Sale: This form is essential for documenting the sale of a motorcycle in Texas and is vital for proving ownership transfer. For more information and to obtain this form, visit legalpdf.org.
  • State of Louisiana Tax Payment Voucher: This voucher is used to submit payments to the Louisiana Department of Revenue. It typically accompanies the R 6922 form and ensures that the correct amount is paid on time, helping to avoid penalties and interest for late payments.

Understanding these associated documents can greatly simplify the filing process and ensure that all necessary information is accurately reported. Being well-prepared not only aids in compliance but also fosters a smoother partnership experience. Make sure to gather all relevant forms and information before proceeding with your tax filings.

Key takeaways

When it comes to filling out and using the Louisiana R 6922 form, there are several important points to keep in mind. This form is essential for partnerships operating within the state and ensures compliance with tax obligations. Here are some key takeaways:

  • Understand the Purpose: The Louisiana R 6922 form serves as a Composite Partnership Return. It consolidates tax responsibilities for both resident and nonresident partners, simplifying the filing process.
  • Accurate Information is Crucial: Ensure that all partnership details, including names, addresses, and revenue account numbers, are filled out accurately. Mistakes can lead to delays or penalties.
  • Tax Calculation: Carefully compute the total distributive shares and taxes paid on behalf of both resident and nonresident partners. This involves adding the totals from the relevant sections of the form.
  • Payment Instructions: Payments must be made to the Louisiana Department of Revenue. Be sure to send checks or money orders, as cash is not accepted.
  • Declaration of Accuracy: The form requires a declaration under penalties of perjury. This means that the person filing must confirm the accuracy and completeness of the information provided.

By keeping these points in mind, partnerships can navigate the complexities of the Louisiana R 6922 form more effectively, ensuring compliance and minimizing potential issues with tax authorities.