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Louisiana Department of Revenue

Louisiana Department of Revenue

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Louisiana Department of Revenue

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  1. Louisiana Department of Revenue E- FILE & E- PAY Quick, Accurate and Convenient Personal & Business Tax Filings and Payments Made Easy !

  2. Act 452Mandates Electronic Filing Tax Preparers who prepare more than 100 individual returns January 1, 2008 - 30% January 1, 2010 - 60% January 1, 2012 - 90%

  3. Benefits of E-File • Available for most IRS 1040 filers and LA resident IT-540 & non-resident IT-540B filers • Simultaneous filing of federal and state electronic returns • Option of filing state ONLY electronic returns • A dedicated and knowledgeable preparer

  4. Benefits of E-FileContinued • Federal and state acknowledgements of receipt • Direct Debit of payments - balance due filers can file early and pay later • IRS and LA help desks available • Faster refunds – About a week • Direct Deposit of refunds - available only for electronic returns

  5. Application Process • Acceptance into federal program by Applying online at www.irs.gov • After initial federal acceptance/approval, EROs are accepted by Louisiana without additional state registration. • Annual state compliance checks are performed on all EROs • Only software developers are required to test with LA returns (PATS-Participants Acceptance Testing System)

  6. Legislative Changes 2008 Regular Session

  7. Legislative Changes Schedule E – Adjustments to Income Code 16E – Voluntary Retrofit Residential Structure Codes used on form for exemptions (01E, 02E, 03E, 04E, 05E, 06E, 07E, 08E, 09E, 10E, 11E, 12E, 13E, 14E, 15E, 49E)

  8. Legislative Changes • Schedule F – Refundable Credits (NEW) 64F - Wind and Solar Energy Systems 65F - School Readiness Child Care Provider 66F - School Readiness Child Care Directors and Staff 67 F- School Readiness Business Supported Child Care 68F - School Readiness Fees and Grants to Resource and Referral Agencies

  9. Legislative Changes • Schedule F (continued) • Codes used for credits • New credits • Other Refundable

  10. Legislative Changes Continued • LA R-540EIC

  11. Legislative Changes Continued • Act 702 – Effective for tax years beginning on or after January, 2006 • If Federal/State e-filing and Federal refund is directly deposited, then State refund must be directly deposited as well. This may not apply if taxpayer has no personal checking account. Interest Rate Change- R.S. 9:3500(B) (1) Effective January 1, 2009 (3 percentage points above Judicial Rate) Details – See Legislation Under Laws & Policies On Website

  12. 2008 Individual Income Tax Form Changes IT-540 – Resident Return • Ln 8D – 65% Excess Federal Itemized Deductions • Add Ln 12D – 2008 Nonrefundable Louisiana School Readiness Credit • Field added to capture quality rating of daycare facility • Add Ln 20 - 2008 Refundable Louisiana School Readiness Credit Field added to capture quality rating of daycare facility

  13. 2008 Individual Income Tax Form Changes • Add Ln 21 – Earned Income Credit • Add Ln 23 – Louisiana Property Insurance Credit

  14. 2008 II Tax Form ChangesContinued • Removed line for Louisiana Housing Trust Fund donation Schedule E Ln 4E now 6E Codes added for exemptions 16E – Voluntary Retrofit Residential Structure

  15. 2008 II Tax Form ChangesContinued Schedule F 62F – Musical and Theatrical Productions 64F – Wind and Solar Energy System 65F – School readiness Child care Provider 66F – School Readiness Child Care Directors and Staff 67F – School readiness Business Supported Child Care 68F – School Readiness Fees and Grants to Resource and Referral Agencies 80F- Other

  16. Schedule G Deleted code 165 Employee and Dependent Health Insurance Added code 236 Apprenticeship Moved Code 216 to 260 Brownsfield Separated motion picture credits into two codes Motion picture resident code 256 and motion picture infrastructure 261

  17. LA Forms & Schedules that canbe Electronically Transmitted • Form IT-540 - Louisiana Resident Return (original, amended or for deceased taxpayer) • Schedule E - Adjustments to Income • Schedule F - Refundable Tax Credits • Schedule G - Nonrefundable Tax Credits • Schedule H – Modified Federal Income Tax Deduction

  18. LA Forms & Schedules that can be Electronically Transmitted • Supporting Federal Return and Schedules • State Only Returns • Form IT-540B – Nonresident and Part Year Return • Separate state extension next year

  19. Paper Documents to be retained by ERO • Signed Forms LA 8453 and corresponding W-2 forms, 1099s and all supporting documentation to be retained for 3 years • If using PIN, retain Federal E-file Signature Authorization Document, IRS Form 8879 • The LA 8453 will be used as information document when IRS Form 8879 is used.

  20. LA Exclusions • Exclusions in IRS Publication 1345 & 1345A • Prior year returns • Non-calendar year filers

  21. Transmitting LA Electronic Returns • Follow procedures set by IRS Publication 1345 and 1345A • Confirm ability to electronically file state and federal data • LA return is transmitted with federal return, unless state only option utilized • If both federal and state submitted together, if either return rejects, both returns will reject.

  22. Acknowledgement • After LA retrieves returns from IRS, an electronic acknowledgement is generated for each return and sent to IRS to provide to transmitters. • Transmitters should verify software includes state acknowledgement retrieval from IRS. • If acknowledgement not received within 3 business days, contact Electronic Filing Help Desk (225-219-2490/2492).

  23. Error Codes D = Duplicate Return Error Code 900 (Duplicate SSN Return will not be processed) Direct Debit Problem (Will be processed with no Direct Debit)

  24. Imperfect “E” Returns • Imperfect Returns will be Accepted by LA • An acceptance code of “E” • Approximately 75% of Imperfect Returns are usually correct • No way of knowing which SSN rejected nor for what specific reason • Taxpayer may be requested to submit documentation

  25. ITIN/SSN MISMATCH • Department of Revenue will accept this year.

  26. Responsibilities • Must comply with the requirements and specifications of IRS Publication 1345, 1345A and the Louisiana Handbook for Electronic Filers of Individual Income Tax Returns. • Must furnish taxpayer with a copy of all completed Louisiana forms and schedules filed for the taxpayer. • If used, signed Form LA 8453, state copies of W-2's and 1099's must be retained by ERO for 3 years

  27. ResponsibilitiesContinued • Must ensure electronic returns filed timely. Date returns transmitted to IRS will be considered filing date for LA returns. • Must verify taxpayer banking information for direct deposit/direct debit • Must check state acknowledgments to verify state portion received

  28. Common Errors • Incorrect taxpayer address • Not using most current version of software • Not checking acknowledgements to determine whether return received • Not including Prepayments, Declaration amounts • Transmitting Duplicate Returns

  29. Common ErrorsContinued • Incorrectly requesting/not requesting direct deposit for refund or direct debit of payment • Incorrect bank account information for direct deposit/direct debit • Incorrect date and/or amount for direct debit • Mailing paper return or LA8453s to LDR • Using another taxpayer’s payment voucher (do not make copies)

  30. Electronic Funds Transfer ( EFT ) • Available for: Corporation Income & Franchise Taxes Excise Taxes Sales Taxes Severance Taxes Withholding Taxes • Mandated by Statute for taxpayers with average payments that exceed $5,000 effective January 1, 2008.

  31. Overview of Business Tax Online Filing Programs • The Department of Revenue is currently offering the option of free internet filing for many taxpayers. • Access to this program is through a secured environment so that the information that is sent and received is protected from unauthorized access.

  32. LDR Web Filing and Payments • File returns via web – Submit direct debit payments online and specify effective date of payment; submit credit card payments online • Individual Income Tax Options • Individual Income Tax Return (IT-540), Payment & Extension • Check status of Income Tax Refund • (Refund status telephone number 1-888-829-3071) Go to www.revenue.louisiana.gov

  33. LDR Web Filing and Payments Continued • LaTAP:E-Access for Louisiana Business Accounts • LaTAP = Louisiana Taxpayer Access Point • TAP Demo available • Online account management for business taxpayers • View account activity • File returns & amendments • Make payments • Change account information

  34. LDR Web Filing and PaymentsContinued LaTAP - Business Tax Options: • Sales Tax – General (R-1029) • Hotel/Motel Sales Tax (R-1029HM) • Orleans and Jefferson Hotel/Motel Sales Tax (R-1029DS) • New Orleans Exhibition Hall Authority Sales Tax (R-1325) • Automobile Rental Excise Tax (R-1329) • Beer Tax • Excise Gasoline and Special Fuels • Withholding L-1 Tax Returns • Parish E-File

  35. LDR Web Filing and PaymentsContinued • Corp Mef Pilot program • Attachments as pdf’s can be submitted on the Departments website for Individual Income tax 2007 and 2008 • Attachments can be E-Faxed to 225-231-6221 Secure send - LCPA website for a fee Tax.preparers@la.gov

  36. LDR Web Filing and PaymentsContinued • Taxpayers who register for web filing online through LATAP – must currently be a registered taxpayer on our records • If new user, self-select their login ID and password – will receive authorization code • If previous online user, same user ID and PIN will be accepted

  37. LDR Web Filing and PaymentsContinued • Taxpayers input tax information and program will calculate return based upon the input. • Upon calculation of the return, the taxpayer has the chance to modify the information or submit it using their Password as signature. If it is a balance due return, the taxpayer has the option of submitting the payment and choosing the effective date of the payment.

  38. LDR Web Filing and PaymentsContinued • The program gives the taxpayer a confirmation number for the filing of the return. • If a payment request was submitted with the return, a trace number is also given to the taxpayer. • Once a return is submitted via our system, then the taxpayer can view that return, and they can also call it back up and amend it.

  39. LDR Web Filing and Payment Business Returns not on LATAP • Withholding L-2/L-3 Tax Returns (Downloadable) • Severance Oil & Gas O1d, O3, O5, G1d, G3, & G5Returns (Downloadable) • Online direct debit payments available for most Business and Individual Income Taxes • Online credit card payments available • Online Business Registration

  40. On the horizon for electronic filing… • Corporate MeF filing – IRS has an 1120 electronic filing program and LA plans to open up a Corporate MeF pilot program in the near future.

  41. On the horizon… Payroll InformationEmployer’s Withholding Tax • Effective January, 2008 – Act 452 250 or more returns – required to file electronically January 2010 - 200 or more January 2012 - 150 or more January 2014 - 100 or more January 2016 - 50 or more

  42. Contact Names and Phone Numbers State Electronic Filing Help Desk For Tax Practitioners and Transmitters Only Telephone: (225) 219-2488 Shanna Kelly/Kathleen Dixon Telephone: (225) 219-2490/2492 Kathleen.dixon@la.gov Or Shanna.kelly@la.gov Fax Number: (225) 219-2651

  43. Louisiana Department of Revenue Contacts Fed/State E-Filing Program (225) 219-2488 Stacy Garrett (E-Services Manager) Kay Wilson (Electronic Filing Coordinator) Substitute Tax Form Acceptance (225) 219-2763 Fay Guidry Personal Income Tax (225) 219-0102 Forms Request (225) 219-2113 Telecommunications for the Deaf and Disabled (TDD) (225) 219-2114

  44. LDR Website (www.revenue.louisiana.gov) • About Us • Publications • Laws and Policies • FAQ • Tax Fraud • Related Sites • News and Press Releases • Important Announcements • Hot Topics

  45. LDR Website (www.revenue.louisiana.gov) Homepage offers links for complete information for • Individuals • Businesses • Practitioners • Policy Statement Subscription Service

  46. AlexandriaLake Charles 900 Murray St, B-100 One Lakeshore Dr,1550 Alexandria LA 71301 Lake Charles 70629 318-487-5333 337-491-2504 Baton RougeMonroe 8549 United Plaza, 200 122 St John St, 105 Baton Rouge 70809 Monroe 71201 225-922-2300 318-362-3151 LafayetteNew Orleans 825 Kaliste Saloom Rd 1555 Poydras St, 2100 Lafayette 70508 New Orleans 70112 337-262-5455 504-568-5233 Regional Offices

  47. Regional OfficesContinued New Orleans Shreveport Satellite Location1525 Fairfield Ave Room 630 1305 N Florida Ave Shreveport 71101 Covington 70433 318-676-7505 985-893-6277 Thibodaux 1418 Tiger Dr Thibodaux 70301 985-447-0976

  48. QUESTIONS ? ? ? Please feel free to ask any questions. If we cannot answer at this time, we will get an answer for you. You can always e-mail your question to our office or give us a call.

  49. Reminders for Tax Year 2008 Check our website on a daily basis for any updated information and hot topics. Check your softwareupdates. Check for Stateacknowledgement of return. Contact our office or the Regional Offices if we can assist you in any way. Wishing you a very successful electronic filing tax season.