Louisiana DOR Issues Bulletin on PTE Election Documentation Requirements

The Louisiana Department of Revenue (DOR) issued a bulletin regarding changes to the documentation requirements for shareholders, partners, and members of taxpayers making the state’s pass-through entity (PTE) election. Beginning with the 2025 tax year, the department will no longer require a pro forma federal income tax return along with Form R-6981, the Statement of Owner’s Share of Entity-Level Tax Items. Instead, the pro forma return will be required only upon the department’s request, rather than with the initial filing. [La. Dep’t of Revenue, Revenue Information Bulletin 26-007, 02/10/26]

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