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The Louisiana R 6922 form is essential for partnerships operating within the state, as it facilitates the filing of a composite tax return. This form enables partnerships to report and pay taxes on behalf of both resident and nonresident partners. It requires specific information, including the partnership's name, address, and revenue account number, as well as the taxable periods for which the return is being filed. The form includes a summary section that outlines the total distributive shares for resident and nonresident partners, along with the corresponding taxes paid on their behalf. Additionally, it details the computation of any tax due, including potential interest and penalties. Accurate completion of the R 6922 form is crucial, as it involves declarations under penalties of perjury, ensuring that all information provided is true and complete. By adhering to the guidelines set forth in this form, partnerships can maintain compliance with Louisiana tax regulations and avoid potential issues with the Department of Revenue.

Sample - Louisiana R 6922 Form

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….

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Form Characteristics

Fact Name Description
Form Purpose The Louisiana R 6922 form is used for filing the Louisiana Composite Partnership Return.
Governing Law This form is governed by Louisiana Revised Statutes Title 47, specifically related to partnership taxation.
Taxable Period The form requires the taxpayer to specify the beginning and ending dates of the taxable period.
Resident Partners It includes sections for reporting the total distributive shares and taxes paid on behalf of qualified resident partners.
Nonresident Partners There are dedicated sections for nonresident partners, detailing their distributive shares and taxes paid.
Payment Instructions Payments must be made to the Louisiana Department of Revenue and should not be sent in cash.
Declaration Requirement Taxpayers must declare that the information provided is true and complete, under penalties of perjury.
Interest and Penalty Taxpayers are responsible for calculating any interest and penalties as instructed on the form.
Signature Requirement The form must be signed by the taxpayer and, if applicable, by the paid preparer.
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