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2023
GENERAL INFORMATION
Underpayment Penalty
Revised Statute 47:118 provides for a 12 percent penalty for underpayment of individual income tax. The penalty may be imposed if
you did not pay enough estimated tax for the year or did not make estimated payments on time or in the required amount. The penalty
is imposed on each underpayment for the number of days it was unpaid.
Filing an Estimate and Paying the Tax for Calendar Year Taxpayers
If you le a return on a calendar year basis and are required to le Form IT-540ES, Louisiana Estimated Tax Declaration Voucher for
Individuals, you are generally required to le estimated tax by April 15, and to pay the tax in four installments. If you are not required
to le estimated tax until later in the year because of a change in income, you may be required to pay in fewer installments. Below is a
table that shows the due date(s) for estimated tax and the maximum number of installments required.
Period in Which
Requirements are First Met
Due Date
of Payment
Maximum Number of
Installments Required
Between Jan 1 and April 1 April 15, 2023 4
After April 1 and before June 2 June 15, 2023 3
After June 1 and before Sept. 2 Sept. 15, 2023 2
After September 1 Jan. 15, 2024 1
Special Rules for Farmers And Fishermen
Revised Statute 47:117(B) provides that if at least two-thirds of an individual’s estimated gross income is from farming, or shing,
including oyster farming, the declaration and estimated tax payment may be made any time on or before January 15 of the succeeding
taxable year without being assessed underpayment of estimated tax penalty. The declaration payment must be at least 66.66 percent
of the estimated tax to satisfy any underpayment. To be considered a sherman, one must conduct the business of shing and operate
as a commercial sherman.
Items Needed to Complete Form R-210NR, Underpayment of Individual Income Tax Penalty Computation, for 2023
1. A copy of your 2022 Louisiana individual income tax return.
2. Your 2023 Louisiana individual income tax return.
3. The dates and amounts of your declaration payments made for the 2023 taxable year.
4. The date and amount of your extension payment for 2023, if any.
Penalty Exceptions
You will need to complete Exception 1 on page 3 to determine if you are possibly subject to an underpayment penalty for any period.
Exception 1
The underpayment of estimated tax penalty will not be imposed on any installment if no declaration of estimated tax is required to be led
because the taxpayer did not reasonably expect for their taxes to exceed $1,000 for single lers and $2,000 for joint lers as required
by Revised Statute 47:116(A).
If you do not meet Exception 1, complete Form R-210NR and attach it to your 2023 Form IT-540B, Louisiana Nonresident Individual
Income Tax Return. Exceptions 2 through 5 determine if the amount that was paid for a period satises the required period payment as
calculated by the specic exception. You may apply a different exception to any period. Once you have determined an exception exists,
you do not have an underpayment for that period.
Exceptions 2 through 5
The underpayment of estimated tax penalty will not be imposed on any installment if the total amount of all estimated tax payments made
on or before the last date prescribed for the payment of the installment equals or exceeds the lesser of the following:
1. The amount which would have been required to be paid on or before the date if the estimated tax were whichever of the following
is the least.
• The tax due on the preceding tax year’s return, if the individual led a tax return for the preceding year and the year was a
taxable year of 12 months (See Exception 2);
• The tax that would have been due for the preceding taxable year based on the current tax year’s rates, the taxpayer’s ling
status and number of dependents. (See Exception 3); or
• Ninety percent (66.66 percent for qualied farmers and sherman) of the tax due on an annualized basis for each quarterly
period (See Exception 4).
2. Ninety percent of the tax computed at the applicable rates on the basis of the actual taxable income for the months in the taxable
year ending before the month in which the installment is required to be paid (See Exception 5).
Applying Credits and Withholding
When applying credits and withholding to a period, you may equally distribute the amounts to each period based upon the number of
months in the period. You may use the actual date when those amounts were withheld or the date on which the credit was earned.
Any extension payment or composite partnership return payments made on or before January 15, 2024, must be applied to the fourth
installment period. Any credit carry forward from the 2022 tax year to the 2023 tax year must be included in the rst installment period.
R-210NR-i (1/24)
Underpayment of Individual Income
Tax Penalty Computation 2023 – Taxable Year
Nonresident and Part-Year Resident Filers
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Instructions – Form R-210NR
Section 1 — Required annual payment computation
The required annual payment is the lesser of: 90 percent of your 2023 Louisiana income tax liability OR 100 percent of your 2022
Louisiana income tax liability. The underpayment period is from the date the installment was required to be paid to whichever of the
following dates is earlier: the 15th day of the fourth month following the close of the taxable year OR the date on which any portion of
the underpayment is paid limited to the payment amount.
Line 1 — Ninety percent of current year’s tax liability. Use the steps below to compute this amount from your 2023 Form IT-540B.
1. Enter the amount of your Louisiana Income Tax from your 2023 Form IT-540B, Line 12. .00
2. Enter the total amount of Nonrefundable Credits from your 2023 Form IT-540B, Lines 13 and 21. .00
3. Enter the total amount of Refundable Credits from your 2023 Form IT-540B, Lines 18 and 26. .00
4. Subtract Lines 2 and 3 from Line 1 and enter the result. .00
5. Multiply Line 4 by 90 percent and enter the result here and on Form R-210NR, Line 1. .00
Line 2 — One hundred percent of previous year’s tax liability. Use the steps below to compute this amount from your 2022 Form IT-540B.
1. Enter the amount of your Louisiana Income Tax from your 2022 Form IT-540B, Line 12. .00
2. Enter the total amount of Nonrefundable Credits from your 2022 Form IT-540B, Lines 13 and 21. .00
3. Enter the total amount of Refundable Credits from your 2022 Form IT-540B, Lines 18 and 26. .00
4. Subtract Lines 2 and 3 from Line 1 and enter the result here and on Form R-210NR, Line 2. .00
Line 3 — On Form R-210NR, Line 3 enter the amount of Line 1 or Line 2, whichever is smaller. If no return was led for 2022, or you
led as a part-year resident for 2022, use the amount from Form R-210NR, Line 1.
Line 4 — Number of installments. Generally, a person is required to make four installments beginning on April 15, 2023. You may be
required to pay in fewer installments if you had a change in income. Enter the number of installments required to be paid. (See General
Information, “Filing an Estimate.”)
Section 2 — Underpayment computation
Line 5 — Required payment - From Form R-210NR Section 1, divide the amount on Line 3 by the amount on Line 4. Round to nearest
dollar and enter the result in the appropriate columns.
Line 6 — Amount paid for each period - For each period, enter the amounts paid for estimated tax, withholding, and credit carry forward.
Include any extension or composite partnership payments made on or before January 15, 2024, in the last period. (See General
Information, “Applying Credits And Withholding.”)
Line 7 — Carryforward - Overpayment or underpayment from previous period shown on Line 9 of each column. Carryforward amounts
from the previous period can be a positive number or a negative number. Note: No carryforward amount can be shown for the rst period.
Example:
04/15/23 06/15/23 09/15/23 01/15/24
Required payment - Amount on Line 3 divided by amount on Line 4. 400.00 400.00 400.00 400.00
Amount paid for each period 300.00 600.00 350.00 0
Carryforward - No carryforward amount can be shown for the rst period. -100.00 100.00 50.00
Amounts available for period - Add the amount paid for each period plus any
carryforward amount.
300.00 500.00 450.00 50.00
Overpayment (positive number) or Underpayment (negative number) -100.00 100.00 50.00 -350.00
Line 8 — Amount available for period. Add Lines 6 and 7.
Line 9 — Underpayment or overpayment - Subtract the amount of the required payment on Line 5 in each column from the amount of
payments available for each respective period on Line 8 in each column. A positive number indicates an overpayment for that particular
period. A negative number indicates an underpayment for that particular period. Copy the number on this line to Line 7 in next column.
Section 3 – Exceptions
Line 10 — Exception 1
You are not legally responsible for an underpayment penalty if your tax liability does not exceed $1,000, or $2,000 for joint lers. Use
the calculation below to determine if your 2023 tax liability exceeds these guidelines.
Exception 1
1. Enter the amount from your 2023 Form IT-540B, Line 12. .00
2. Enter the total amount from your 2023 Form IT-540B, Lines 13 and 21. .00
3. Enter the total amount from your 2023 Form IT-540B, Lines 18 and 26 through 31. .00
4. Subtract Lines 2 and 3 from Line 1 and enter the result. .00
5. Enter any extension payment(s) included on your 2023 Form IT-540B, Line 31
that were made after January 15, 2024. .00
6. Add Line 4 to Line 5 and enter result here. .00
7. If your ling status is Single, Married Filing Separately, Head of Household, or Qualifying Surviving Spouse AND the amount on Line
6 above is less than or equal to $1,000, STOP – NO PENALTY IS DUE.
8. If your ling status is Married Filing Joint AND the amount on Line 6 above is less than or equal to $2,000,
STOP – NO PENALTY IS DUE.
If you meet this exception, do not proceed with any other calculations. You do not owe an underpayment penalty.
Line 11 — Exception 2 – Prior Year’s Tax Liability. This exception does NOT apply to part-year residents for 2022.
This exception applies if your 2023 payments (withholding, declarations, and any extension payments made on or before January 15,
2024) equal or exceed your 2022 income tax liability for each installment period. Your Louisiana income tax return for 2022 must have
covered a full twelve month taxable year and must have reected an income tax liability.
Exception 2
Line A — In each column, enter the total amount of payments for the indicated period. Payments include declarations, withholding, and
any extension or composite partnership payments made on or before January 15, 2024.
Line B — Use the amount from Form R-210NR, Line 2. This is 100% of your 2022 tax liability. Multiply the 2022 tax liability by the
percentage in each column and enter the result.
April 15, 2023 June 15, 2023 Sept. 15, 2023 Jan. 15, 2024
A.
Total amount paid and withheld from January 1, 2023,
through the installment date indicated.
.00 .00 .00 .00
Amount from Form R-210NR, Line 2 ( ______________ ) 25% 50% 75% 100%
B.
2022 tax. Multiply the 2022 tax by the percentage in
each column.
.00 .00 .00 .00
If Line A is greater than or equal to Line B, the period has met the exception. On Form R-210NR, Line 11 enter “Exception” for each
period exempted. If you have an exception for all periods, you do not owe an underpayment penalty.
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Page 4
Line 12 — Exception 3 – Prior Year’s Income. This exception does NOT apply to part-year residents for 2022.
This exception applies if your 2023 payments equal or exceed the tax computed on prior year’s income using 2023 rates and ling status.
Exception 3
Line A – In each column, enter the total amount of payments for the indicated period. Payments include declarations, withholding, and any
extension or composite partnership payments made on or before January 15, 2024.
Line B – Use the following worksheet to compute the amount for Line B.
1. Enter the amount of your taxable income from your 2022 Form IT-540B, Line 11. .00
2. Compute tax on above amount using 2023 ling status and 2023
Tax Computation Worksheet shown below. .00
3. Enter the total amount of 2022 Nonrefundable Credits from Form IT-540B, Lines 13 and 21. .00
4. Enter the total amount of 2022 Refundable Credits from Form IT-540B, Lines 18 and 26. .00
5. Subtract Lines 3 and 4 from Line 2. .00
April 15, 2023 June 15, 2023 Sept. 15, 2023 Jan. 15, 2024
A.
Total amount paid and withheld from January 1, 2023,
through the installment date indicated.
.00 .00 .00 .00
25% 50% 75% 100%
B.
2022 tax. Multiply the 2022 recomputed tax (Line 5
above) by the percentage in each column.
.00 .00 .00 .00
If Line A is greater than or equal to Line B, the period has met the exception. On Form R-210NR, Line 12 enter “Exception” for each period
exempted. If you have an exception for all periods, you do not owe an underpayment penalty.
2023 Tax Computation Worksheet (Keep this worksheet for your records.)
A Taxable Income: Enter the amount from 2022 Form IT-540B, Line 11. A 00
B
First Bracket: If Line A is greater than $12,500 ($25,000 if ling status is 2 or 5), enter $12,500 ($25,000 if ling
status is 2 or 5). If Line A is less than $12,500 ($25,000 if ling status is 2 or 5), enter amount from Line A.
B 00
C1
Combined Personal Exemption – Standard Deduction: If your ling
status is 2, 4, or 5, enter $9,000; if 1 or 3, enter $4,500.
C1 00
C2
Credit for Dependents: Enter $1,000 for taxpayers and/or spouses
who are 65 or over, or blind, and for each dependent claimed on Form
IT-540B, Line 6C.
C2 00
C3 Total: Add Lines C1 and C2, and enter the result. C3 00
D
Ratio: Enter the ratio from 2022 Form IT-540B, Line 9.
D %
E
Allowable Deduction: Multiply Line C3 by the ratio on Line D, and enter the result.
E 00 TAX
F
Taxable First Bracket: Subtract Line E from Line B. Multiply balance by 1.85% and enter the result in the
TAX column.
F 00
1.85%
Rate
G
Second Bracket: Subtract Line B from Line A; and, if the balance is greater than zero, enter the balance or
$37,500 ($75,000 if ling status is 2 or 5), whichever is less. Note: Reduce this amount by the amount that Line E
exceeds Line B. Multiply balance by 3.5%, and enter the result in the TAX column.
G 00
3.5%
Rate
H
Third Bracket: Subtract $50,000 ($100,000 if ling status is 2 or 5), from Line A, and enter the balance. If less
than zero, enter “0.” Multiply the balance by 4.25%, and enter the result in the TAX column.
H 00
4.25%
Rate
I Total Tax: Add the amounts in the TAX column on Lines F, G, and H and round to the nearest dollar. Enter here and on Line 2 above. I 00
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Line 13 — Exception 4 – Annualized Income
This exception provides for annualizing the income for the 1
st
, 2
nd
, and 3
rd
quarters. This exception applies if your 2023 payments equal
or exceed 90 percent of the tax computed on annualized income for the period ending based on calendar quarters. Important:
Except for the rst installment period, the remaining installment periods do not coincide with calendar quarters. You must
be careful when calculating your payments for each quarter. “Annualized income” means the actual income (Federal Adjusted Gross
Income) received during the period.
For each column, compare the amount on Line I to the amount on Line J. If Line J is equal to or greater than the amount on Line I, you
have met the exception for that period. On Form R-210NR, Line 13 enter “Exception” for each period exempted. If you have an exception
for all periods, you do not owe an underpayment penalty. Note: If you are a farmer or sherman, on Line H substitute 16.67% for the
period ending 03/31/23; 33.33% for the period ending 06/30/23; and 50% for the period ending 09/30/23.
01/01/23
through
03/31/23
01/01/23
through
06/30/23
01/01/23
through
09/30/23
A Enter the amount of your Federal Adjusted Gross Income for each period. A
.00 .00 .00
B Annualization factors B 4 2 1.33
C Multiply Line A by Line B. C
.00 .00 .00
D
For the amounts on Line C, determine the correct Louisiana tax based on
ling status and number of exemptions claimed on your 2023 Form IT-540B,
Line 6D.
D
.00 .00 .00
E
Enter the amount of refundable and nonrefundable credits associated with
each period. Refer to your 2023 Form IT-540B, Lines 13, 18, 21 and 26.
E
.00 .00 .00
F Multiply Line E by corresponding annualization factor on Line B. F
.00 .00 .00
G Subtract Line F from Line D. G
.00 .00 .00
H Applicable percentage - (Farmers and shermen see instructions above.) H 22.5% 45% 67.5%
I Multiply Line G by Line H. I
.00 .00 .00
J
Enter the total of credit carry forward, declarations and withholding associ-
ated with each period. First, second, and third period declaration payments
paid during the extended time to le should be attributed to their respective
periods.
J
.00 .00 .00
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Line 14 — Exception 5 – Installment Period Income
This exception is computed by paying an amount equal to 90 percent of the tax computed, at the rates applicable to the taxable year, on
the basis of the actual taxable income for the months in the taxable year ending before the month in which the installment is required to
be paid. Complete Lines A through F. For each column, compare the amount on Line E to the amount on Line F. If Line F is equal to or
greater than the amount on Line E, you have met the exception for that period. On Form R-210NR, Line 14 enter “Exception” for each
period exempted. If you have an exception for all periods, you do not owe an underpayment penalty.
01/01/23
through
03/31/23
01/01/23
through
05/31/23
01/01/23
through
08/31/23
01/01/23
through
12/31/23
A
Enter the amount of your Federal Adjusted Gross Income for
each period.
A
.00 .00 .00 .00
B
Enter the amount of Louisiana individual income tax due
using the 2023 Tax Computation Worksheet. Determine
tax based upon the total exemptions claimed on your 2023
Form IT-540B, Line 6D.
B
.00 .00 .00 .00
C
Enter the amount of nonrefundable and refundable credits
associated with each period. Refer to your 2023 Form
IT-540B, Lines 13, 18, 21 and 26.
C
.00 .00 .00 .00
D
Subtract Line C from Line B and enter the result for each
period. This is your tax for each period.
D
.00 .00 .00 .00
E Multiply Line D by 90 percent. E
.00 .00 .00 .00
F
Enter the amount of payments and withholding for each
period. First, second, and third period declaration payments
paid during the extended time to le should be attributed to
their respective periods.
F
.00 .00 .00 .00
Section 4 – Penalty Computation
Line 15 — For each period that did not meet one of the exceptions listed on Form R-210NR, Lines 11 through 14, enter any underpay-
ment found on Line 9 in the appropriate column.
Line 16 — Enter the date the payment was made that satised the underpayment. This date may be the date you led the return.
Line 17 — Compute the number of days from the due date of the installment to the date that the underpayment is satised (Line 16) OR
the 15
th
day of the fourth month following the close of the taxable year, whichever is earlier. The installment due date for each installment
is shown at the top of each column.
Line 18 — The penalty rate is 12 percent per year. The daily penalty rate is 0.0329 percent. Multiply the number of days late by the
daily penalty rate to determine the penalty factor. Example: Assume the installment is 30 days late. The penalty factor is 30 X 0.000329
= 0.00987. Multiply the computed penalty factor times the amount of the underpayment and enter the result in the appropriate column.
To compute the underpayment penalty for farmers and shermen, determine the number of days from January 15, 2024, to the date that
the underpayment is satised OR the 15
th
day of the fourth month following the close of the taxable year, whichever is earlier. Use this
number to compute the penalty factor.
Line 19 — Add the amounts on Form R-210NR, Line 18 and enter the result on Line 19. This penalty must be entered on Form IT-540B,
Line 34 if you have calculated an overpayment on your 2023 return, and you failed to sufficiently pay income tax throughout the year.
If you have a balance due on your 2023 Form IT-540B, Line 40, and you failed to sufficiently pay income tax throughout the year, enter
the amount from R-210NR, Line 19 on Form IT-540B, Line 47.
