Louisiana Department Of Revenue ELECTRONIC FILING INDIVIDUAL BUSINESS TAX PROFESSIONALS
ACT 452- Mandates Electronic Filing Tax Preparers who prepare more than 100 returns 90% of those returns must be E-Filed
INDIVIDUAL INCOME TAX Ways To File: Louisiana Department of Revenue’s Website www.revenue.louisiana.gov IT-540 (Resident Return) IT540B (Non-Resident Return) IT540NRA (Non-Resident Athlete) Electronic Filing Mandate Extensions (single extensions or bulk extensions)– Electronic Filing Mandate
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
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 on the Tax Professional page.
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.
Acknowledgments • Delays in the 2013 tax season • If you have not received an acknowledgment after 72 hours, send an e-mail to firstname.lastname@example.org with a list of the submission ids for the returns. • Acknowledgements will not be issued during system upgrade – October 27 through November 5, 2014
Exclusions Exclusions in IRS publications 1345: IAT (International ACH Transaction) will not be accepted. IAT- Funds originating from or being deposited in an account outside of the continental United States.
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.
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. E-mail email@example.com,if acknowledgements are not received within 3 business days. Please include the submission ids.
MEF Rejects 2014 Filing Season Rejects from software product Rejects issued from LA for technical issues with the software * Contact your vendor for any technical reject issues
Important Reminders PO Boxes are accepted Check acknowledgements to determine whether the return was received Include all Prepayments, Declaration amounts Double check bank account information for direct deposit/direct debit Double check the date and/or amount for direct debit
LDR Web Filing and Payments Options www.revenue.louisiana.gov 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
Composite Partnership Composite Partnership Return (6922) are available through MEF Third Party Vendors. Please contact your vendor to determine whether they will support this form.
New LaTAP • The Louisiana Taxpayer Access Point is getting a major renovation. • The upgrade will provide new and improved account management options. • To prepare for the upgrade, the system will be unavailable beginning Monday, Oct. 27 at 5:00 pm.
New LaTAP • The renovated LaTAP will be available Wednesday, November 5th. • You will not be required to create a new user ID. Your current user ID and password will allow you to log into the upgraded LaTAP. • Previously saved payment source information will have to be re-entered.
New LaTAP • Please make any necessary adjustments to your payment and return schedule to account for LaTAP down time. • We regret any inconvenience. • If you have any questions, please call • (855) 307-3893, option 3.
LaTAP - Business Tax Options • Resale • Certificate • Fiduciary Severance Returns Corporation LDR
LaTap New for November 2014 Fiduciary Return ( IT-541)
LaTap Business Options Who Can Access LaTAP? Louisiana tax accounts, including: *Fiduciary • Automobile Rental * • Corporation Income & Franchise • Excise – Beer* • Excise – Special Fuel Supplier* • Excise – Alcohol • Excise – HZ Waste • Excise – Inspection and Supervision • Excise – Transportation and Communication
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*
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.
LDR Web Filing Options not on LATAP Withholding- LaWage W-2/L-3 (Annual Transmittal Document) Online Business Registration (Online Registration for Business will be moving to LaTAP on Friday, October 24, 2014.) Severance Tax Application Oil & Gas O1D, O3, O5, G1D, G3, & G5 Returns Bulk Extensions(Individual and Corporation)
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.
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)
Payroll Information Employer’s Withholding Tax Current Requirement- 100 or more W-2s Act 452 required electronically filing January 2014 - 100 or more January 2016 - 50 or more
Attachments Please attempt to send your attachments electronically through your software. E- Fax Number for Attachments still an option, but is discouraged (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.
Approved Software Vendors Approved Software Vendor List for Tax Year 2013 www.revenue.louisiana.gov Under Tax Professionals Page
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: Shanna.Kelly@la.gov Fax Number: (225) 219-2651
Contact Names and Phone Numbers LaTap/EFT/Parish E-File Rodanda Washington/Ethel Taylor/Anne Dunlap Telephone: (855) 307-3893, option 3 Fax Number: (225) 231-6201 Parish E-File E-mail inquiries: firstname.lastname@example.org
Taxpayer Refund Information Check status of Income Tax Refund on our website. https://esweb.revenue.louisiana.gov/wheresmyrefund/ Refund status telephone number- 1-888-829-3071