Are you looking to incorporate in Louisiana? Are you trying to learn about Louisiana incorporation or corporation laws? The following summary can get you started on your path to incorporation.
Secretary of State Contact Information | Commercial Division Louisiana Secretary of State P0. Box 94125 Baton Rouge, LA 70804 (225) 925-4704 |
Secretary of State Address | www.sec.state.la.us |
Corporation Filing Fees | The fee for filing Articles of Incorporation is $60. Corporations must also file a Domestic Corporation Initial Report, Form 341, concurrently with the articles. If a corporation does not name directors in its Domestic Corporation Initial Report, then the corporation must disclose its directors in a Corporation Supplemental Initial Report. |
Corporation Name Reservation Information and Fees | Informal inquiries regarding corporate name availability may be made by phone (225) 925-4704, by fax (225) 925-4727, or by mail to P. O. Box 94125, Baton Rouge, LA. 70804. Louisiana incorporators may reserve a corporate name by filing Form 398. Reservations are effective for 60 days. Two 30-day extensions are available upon request. The fee for reservations is $25 each. |
Incorporation Forms | http://www.sec.state.la.us/comm/corp/corp-filings.htm |
Periodic Corporation Reporting Requirements | Louisiana corporations and qualified foreign corporations must file annual reports before the anniversary date of incorporation or qualification in Louisiana. The Secretary of State mails the form to the corporation at least 60 days prior to the anniversary date. The Secretary of State does not provide blank forms. The filing fee is $25. |
Corporation Tax Forms | www.rev.state.la.us/sections/taxforms |
Corporate Tax Summary | Louisiana corporations and foreign corporations doing business in Louisiana are subject to corporate Franchise Tax and corporate income tax. The Franchise Tax is calculated as follows: $1.50 for each $1,000 of capital employed in Louisiana up to $300,000, and $3 for each $1,000 of capital employed in Louisiana in excess of $300,000. The income tax rate is progressive, beginning at 4 percent and graduating to 8 percent. |
“S” Corporation Information | Louisiana recognizes the federal S corporation provision. No state specific forms are required to effect the subchapter S election. Louisiana taxes “S” corporations in the same manner as regular corporations, with one exception. A corporation classified by the IRS as an “S” corporation may be entitled to an exclusion of part or all of its income for Louisiana income tax purposes, depending on the percentage of shares owned by Louisiana resident individuals. In general terms, the portion of income that can be excluded is determined by the ratio of outstanding shares owned by Louisiana resident individuals to total shares outstanding. |
Are you ready to form your Corporation or LLC today?
Some Related Articles
Michael Spadaccini is the author of 8 books on self-help legal matters such as, Ultimate LLC Compliance Guide: Covers All 50 States (Ultimate Series), Ultimate Book of Forming Corps, LLCs, Partnerships & Sole Proprietorships, and Ultimate Guide to Forming an LLC in Any State, Second Edition (Ultimate Series).
You can view his Amazon Author Profile Here.
Leave a Reply
Want to join the discussion?Feel free to contribute!