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Louisiana Department Of Revenue

Louisiana Department Of Revenue

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Louisiana Department Of Revenue

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  2. Individuals

  3. ACT 452- Mandates Electronic Filing Tax Preparers who prepare more than 100 returns 90% of those returns must be E-Filed

  4. INDIVIDUAL INCOME TAX Ways To File: Louisiana Department of Revenue’s Website IT-540 (Resident Return) IT540B (Non-Resident Return) IT540NRA (Non-Resident Athlete) Electronic Filing Mandate Extensions (single extensions or bulk extensions)– Electronic Filing Mandate

  5. INDIVIDUAL INCOME TAX Ways To File Continued: Third Party Software Vendors supporting Modernized Electronic Filing (MEF) IT-540 (Resident Return) IT-540B (Non-Resident) IT-540NRA (Non-Resident Athlete) Electronic Filing Mandate Extensions – Electronic Filing Mandate

  6. Individual Income Tax Benefits of Modernized E-File: Simultaneous filing of federal and state electronic returns State Only electronic returns Prior Year Returns Accepted Attachments No Electronic Filing Cut Off Date

  7. ERO Application Process Electronic Return Originators or ERO’s accepted by the IRS will automatically be accepted into the state e-file program. Only software developers are required to test with LA returns (ATS- Acceptance Testing System) A list of approved software vendors has been provided on the LDR Website.

  8. Paper Documents to be retained by ERO The Forms LA8453 and corresponding W-2forms, 1099s and all supporting documentation must be retained for at least 3 years. (Taxpayer’s form LA8453OL) If using PIN (Personal Identification Number) retain Federal E-file signature Authorization Document, IRS Form 8879 The LA8453 will be used as an information document when IRS Form 8879 is used. The LA8453 must be signed and retained when a state only return is transmitted.

  9. Exclusions Exclusions in IRS publications 1345: IAT (International ACH Transaction) will not be accepted.

  10. Transmitting Louisiana Electronic Returns Follow procedures set by IRS Publication 1345 (Handbook for Authorized IRS e-file Providers of Individual Income Tax Returns) When transmitting both returns together, it is important to note that if either return rejects, both returns will reject.

  11. Acknowledgements After Louisiana retrieves the returns from the IRS an electronic acknowledgement is generated for each return and sent to IRS to provide to transmitters Transmitters should verify that the software includes the state acknowledgement retrieval from IRS. Contact our office, Electronic Filing Help Desk at (225)-219-2490 if acknowledgement is not received within 3 business days.

  12. MEF Rejects 2013 Filing Season Rejects from software product Rejects issued from LA for technical issues with the software * Contact your vendor for any technical reject issues

  13. Important Reminders PO Boxes are accepted Check acknowledgements to determine whether the return was received Include all Prepayments, Declaration amounts Do Not Mail the LA8453s to LDR

  14. Important Reminders Cont. Double check bank account information for direct deposit/direct debit Double check the date and/or amount for direct debit

  15. LDR WEB Filing Options

  16. LDR Web Filing and Payments Options Click File returns via web Submit direct debit payments online and specify effective date of payment Submit credit card payments online Specify direct deposit information for refunds

  17. Popular Links

  18. Business

  19. Composite Partnership NEW for 2013 Composite Partnership Return (6922) will be available through MEF Third Party Vendors. Please contact your vendor to determine whether they will support this form.

  20. LaTAP - Business Tax Options • Resale • Certificate • IFTA Severance Returns Corporation LDR

  21. LaTap Business Options Who Can Access LaTAP? Louisiana tax accounts, including: • Automobile Rental * • Corporation Income & Franchise* • Excise – Beer* • Excise – Special Fuel Supplier* • Excise – Alcohol • Excise – HZ Waste • Excise – Inspection and Supervision • Excise – Transportation and Communication

  22. LaTap Options Continued • Excise – Wine Direct Shipper • Fuel – Aviation Fuel Dealer • Fuel – Distributor/Exporter/Blender • Fuel – Importer • Fuel – Motor Fuel Transporter • Fuel – Supplier • Fuel – Terminal Operator • International Fuel Tax Agreement* • New Orleans Exhibition Hall* • NO Hotel/Motel*

  23. LaTap Options Continued • Oilfield Site Restoration, Gas* • Oilfield Site Restoration, Oil* • Sales* • Severance – Gas* • Severance – Minerals • Severance – Oil* • Severance – Timber • Statewide Hotel/Motel* • Withholding* • Prepaid Cell* • Tobacco *File, pay, and view. All others pay and view only.

  24. LDR Web Filing Options not on LATAP Withholding- LaWage W-2/L-3 (Annual Transmittal Document) Online Business Registration Severance Tax Application Oil & Gas O1D, O3, O5, G1D, G3, & G5 Returns Bulk Extensions(Individual and Corporation)

  25. FSET- Withholding L-1 Returns and Payments FSET is an option that began in 2012 which allows quarterly L1 Return Filing & state withholding payments through a third party software vendor. FSET allows you to: File withholding tax payments electronically. File your quarterly L-1 returns electronically.

  26. Withholding Electronic Filing Methods LaWage Bulk W2 submissions (Payroll Services/ Tax Preparers) Bulk 1099 submissions (Payroll Services/Tax Preparers) L-3 Annual Transmittal (Payroll Services/Tax Preparers) FSET (Third Party Software) Bulk L1 Quarterly Returns (Payroll Services/ Tax Preparers) Bulk Payments (Payroll Services/ Tax Preparers) LaTap Manual Semi-Monthly, Monthly & Quarterly Payments (Tax Preparers/Businesses) Manual L1 Quarterly Returns (Tax Preparers / Businesses) ACH Credit Semi-Monthly, Monthly & Quarterly Payments (Payroll Services / Tax Preparers / Businesses)

  27. Payroll Information Employer’s Withholding Tax Current Requirement- 150 or more W-2s Act 452 required electronically filing *January 2014 - 100 or more January 2016 - 50 or more

  28. Tax Professionals

  29. E-Fax Number E- Fax Number for Attachments (225) 231-6221 E-Fax cover letter should include the taxpayer’s name, LDR account number and tax filing period. *Declaration pages for Citizens Assessment should not be E-Fax for E-filed returns unless requested.

  30. Approved Software Vendors Approved Software Vendor List for Tax Year 2013


  32. Contact Names and Phone Numbers State Electronic Filing Help Desk For Tax Practitioners and Transmitters Only Telephone: (225) 219-2488 Shanna Kelly Telephone: (225) 219-2490 E-mail addresses: Fax Number: (225) 219-2651

  33. Contact Names and Phone Numbers LaTap/EFT/Parish E-File Rodanda Washington/Cassandra Covington/Anne Dunlap Telephone: (225) 219-2203 Fax Number: (225) 231-6201 Parish E-File E-mail addresses:

  34. Louisiana Department of Revenue Contacts Fed/State E-Filing Program (225) 219-2488 Stacy Garrett (E-Services Manager) Travis Fossett (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 (225) 219-2114 (TDD)

  35. Taxpayer Refund Information Options Check status of Income Tax Refund on our website. Refund status telephone number- 1-888-829-3071