CIT-620ES Instructions - Corporation Estimated Tax (2026 series)

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CIT-620ESi (2026) 2026 Declaration of Estimated Tax for Corporations General Information https://latap.revenue.louisiana.gov/_/ Any corporation that can reasonably expect its income tax for the taxable year to be $1,000 or more must make estimated tax payments. The term "estimated tax" means the amount the taxpayer esti mates to be the Louisiana income tax imposed for the current period, less the amount it estimates to be the sum of any credits allowable against the tax. Subchapter S corporations and other pass-through entities who receive an acceptance of the Pass-Through Entity Election under La. R.S. 47:287.732.2 must make estimated tax payments. These entities should use the tax rate provided under La. R.S. 47:287.732.2 to compute their estimated tax. According to La. R.S. 47:287.654, estimated payments must be made, generally, on or before the fifteenth day of the fourth month, the sixth month, the ninth month, and the twelfth month of the taxable year. For taxable periods begin ning in 2026, refer to the table below to determine the date the installment payments are due. The table below summarizes the due dates and amounts of installment payments where liability for declarations is caused by an event occurring within a taxable period. Time and Amount of Installments The due date and the amount of the installment payments shall be determined as follows: If a corporation's estimated tax is $1,000 or more, it meets the requirements for paying installments. If the requirement is first met: Number of installments to make The following percentages of the estimated tax shall be paid on or before the 15 th day of the: 4th month 6th month 9th month 12th month Before the first day of the 4 th month of the taxable year 4 25 25 25 25 After the last day of the 3 rd month and before the first day of the 6th month of the taxable year 3 33 1/3 33 1/3 33 1/3 After the last day of the 5 th month and before the first day of the 9th month of the taxable year 2 50 50 After the last day of the 8 th month and before the first day of the 12 th month of the taxable year 1 100 Mail the appropriate voucher and payment to the Louisiana Department of Revenue, P.O. Box 91011, Baton Rouge, Louisiana 70821-9011. Do not send cash. Form CIT-620ES, Louisiana Estimated Tax Voucher for Corporations , should not be filed if payment is made electronically. If a new estimate is made after paying any installment of estimated corporation income tax, the amount of each remaining installment should be the amount of the revised estimated corporation income tax, less the total amount of any previous payments made dur ing the taxable year, divided by the number of remaining installments due for the taxable year. If you had an overpayment of tax on your last year's return and elected to apply it as a credit to your estimat ed corporation income tax, the amount of overpayment may be applied in part or in full to any installment. There shall be added to the tax due an amount computed at the rate of 12 percent per annum on the sum of any underpayment or nonpayment of estimated tax as provided in La. R.S. 47:287.655. Louisiana Estimated Corporation Income Tax - Installment Payment Due Dates* Year Ended 1st Installment 2nd Installment 3rd Installment 4th Installment December 31, 2026 04/15/2026 06/15/2026 09/15/2026 12/15/2026 January 31, 2027 05/15/2026 07/15/2026 10/15/2026 01/15/2027 February 28, 2027 06/15/2026 08/15/2026 11/15/2026 02/15/2027 March 31,2027 07/15/2026 09/15/2026 12/15/2026 03/15/2027 April 30, 2027 08/15/2026 10/15/2026 01/15/2027 04/15/2027 May 31, 2027 09/15/2026 11/15/2026 02/15/2027 05/15/2027 June 30, 2027 10/15/2026 12/15/2026 03/15/2027 06/15/2027 July 31, 2027 11/15/2026 01/15/2027 04/15/2027 07/15/2027 August 31, 2027 12/15/2026 02/15/2027 05/15/2027 08/15/2027 September 30, 2027 01/15/2027 03/15/2027 06/15/2027 09/15/2027 October 31, 2027 02/15/2027 04/15/2027 07/15/2027 10/15/2027 November 30, 2027 03/15/2027 05/15/2027 08/15/2027 11/15/2027 * If the due date falls on a weekend or a legal holiday, the return is due the next business day. You can pay your Louisiana Estimated Tax for Corporations by credit card over the internet or by phone. Visit www.revenue.louisiana.gov for more information.

CIT-620ESi (2026) Worksheet for Estimating Corporation Income Tax NOTE: Beginning January 1, 2025, the income tax is computed at a tax rate of 5.5 percent or 3 percent for entities with acceptance of the pass-through entity election. 1. Estimated taxable income 1. 00 2. Enter the applicable tax rate. (.055 or .03 for pass-through entity election) 2. 00 3. Estimated income tax liability (Multiply Line 1 by Line 2.) 3. 00 4. Less estimated credits allowable against the tax and credits carried forward from 2025 4. 00 5. Balance (Subtract Line 4 from Line 3.) 5. 00 6. Amount of installments (Divide Line 5 by number of installments due.) Enter here and in "Amount of Payment" box on voucher. 6. 00 Worksheet for amending estimated income tax 1. Amended estimated tax 1. 00 2. Less estimated credits allowable against the tax and credits carried forward from 2025 2. 00 3. Balance (Subtract Line 2 from Line 1.) 3. 00 4. Less previous estimated tax payments made for this year 4. 00 5. Unpaid balance (Subtract Line 4 from Line 3.) 5. 00 6. Amount of installments (Divide Line 5 by number of installments due.) Enter here and in "Amount of Payment" box on voucher. 6. 00 How to Use the declaration voucher 1. Fill out the worksheet above to figure your estimated tax for 2026. 2. Verify your account number, name, and address on the voucher and make any necessary corrections to your account at https://latap.revenue.louisiana.gov/_/ . 3. If the year end differs from the prior year, check the box at the top of the voucher. List the appropri ate fiscal year ending in the space provided. 4. Enter the amount shown on Line 5 of the worksheet in the "Amount of Payment" box on the voucher. 5. Detach the voucher at the perforation and attach check or money order. Fill in Record of Esti mated Tax Payments schedule below. 6. Insert voucher and payment into the pre-addressed envelope and mail. For each later installment, you only need to complete the "Amount of Payment" box on the voucher, at tach payment, and mail. However, if you must amend your estimate: a. Fill out the Worksheet for Amending Estimated Income Tax above. b. Complete the "Amount of Payment" box on the voucher. c. Detach at the perforation and mail with the required payment. For each later installment, complete the "Amount of Payment" box on the voucher, attach payment, and mail. Record of Estimated Tax Payments Voucher Number Date Amount Total Amount Paid to Date Total