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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 ELECTRONIC FILING INDIVIDUALS BUSINESS TAX PROFESSIONALS

  2. Individuals

  3. ACT 452- Mandates Electronic Filing Tax Preparers who prepare more than 100 returns January 1, 2012 90%

  4. 2011 Electronic Returns Individual Income Tax Returns 1,646,888 electronic returns received as of 10/5/2012

  5. 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) Extensions

  6. 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) Extensions Legacy will no longer be supported by the Louisiana Department of Revenue

  7. Individual Income Tax Benefits of E-File: Available for most IRS 1040 filers and Louisiana resident IT540, non-resident IT540B filers, and non-resident athlete filers IT 540NRA Simultaneous filing of federal and state electronic returns Option of filing State Only electronic returns Prior Year Returns Accepted

  8. 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. http://www.rev.louisiana.gov/sections/eservices/default.aspx

  9. Individual Income Tax Forms and Schedules that can be e-filed: Form IT540 – 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

  10. Individual Income Tax Louisiana forms & Schedules that can be e-filed: Supporting Federal Return and Schedules State Only Returns IT540B, Non-Resident and Part-Year Resident return State extension IT540NRA, Non-Resident Athlete return

  11. 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.

  12. Exclusions Exclusions in IRS publications 1345: IAT (International ACH Transaction) will not be accepted. To determine if a financial transaction potentially qualifies for IAT, the department asks that the following question be presented to the taxpayer at the time of filing; an answer of yes will indicate an IAT transaction:

  13. IAT QUESTIONS To determine if a financial transaction potentially qualifies for IAT, the department asks that the following question be presented to the taxpayer at the time of filing; an answer of yes will indicate an IAT transaction: Direct Deposit For taxpayers due a refund and requesting a direct deposit and the funds will be received by a financial institution outside of the territorial jurisdiction of the United States. Direct Debit For taxpayers owing a balance and requesting a direct debit and the funds will originate from a financial institution outside of the territorial jurisdiction of the United States.

  14. Transmitting Louisiana Electronic Returns Follow procedures set by IRS Publication 1345 (Handbook for Authorized IRS e-file Providers of Individual Income Tax Returns) Confirm your ability to electronically file state and federal data. The Louisiana return is transmitted with the federal return, unless the State Only option is utilized. When transmitting both returns together, it is important to note that if either return rejects, both returns will reject.

  15. Acknowledgements After Louisiana retrieves the returns from the IRS 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)-219-2490/2492 if acknowledgement is not received within 3 business days.

  16. Error Codes D = Duplicate Return-Error Code 900 Duplicate SSN Return will not be processed Direct Debit Problem Direct Debit problems can be caused by incorrect information on the return, account and/or date. Please review the direct deposit information thoroughly before submitting by verifying taxpayer and account information. Transmittals with these problems will be processed with no Direct Debit. The filer must make other payment arrangements for this return.

  17. ITIN/SSN MISMATCH The Louisiana Department of Revenue will accept the following: ITIN/SSN MISMATCH (Individual Taxpayer Identification Number/Social Security Number Mismatch)

  18. 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

  19. Common Errors (Cont’d) 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

  20. LDR Web Filing and Payments Options Go to www.revenue.louisiana.gov Capabilities • File returns via web • Submit direct debit payments online and specify effective date of payment • Submit credit card payments online

  21. LDR Web Filing and Payments (Cont’d) Taxpayers enter tax information and program will calculate return based upon the entries. Upon calculation of the return, the taxpayer has the chance to modify the information or submit it using their Password as their signature. If a balance is due, the taxpayer has the option of submitting the payment and choosing the effective date of the payment.

  22. LDR Web Filing and Payments (Cont’d) 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 the return is uploaded into our system, the tax preparer can view or amend the return if necessary.

  23. Business

  24. 2011 Electronic Returns Corporate Income Tax Returns 53, 279 electronic returns received as of 10/5/2012

  25. 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.

  26. LaTAP - Business Tax Options • Resale • Certificate • IFTA Severance Returns Corporation (short form) LDR

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

  28. Withholding Electronic Filing Methods LaWage Bulk W2 submissions (Payroll Services/ Tax Preparers) Bulk 1099 submissions (Payroll Services/Tax Preparers) L-3 Annual Reconciliation (Payroll Services/Tax Preparers) FSET (Third Party Software) Bulk L1 Quarterly Returns (Payroll Services/ Tax Preparers) Bulk Payments (Payroll Services/ Tax Preparers) *Bulk W-2 and L-3 (Annual Reconciliation) *- Check the website for updates. 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)

  29. FSET- Withholding L-1 Returns and Payments FSET is a new 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. *W-2/L-3 (Annual Reconciliation)* - Check the website for updates.

  30. On the horizon for electronic filing… Payroll Information Employer’s Withholding Tax Act 452 required electronically filing • January 2014 - 100 or more • January 2016 - 50 or more

  31. Tax Professionals

  32. E-Fax Number E- Fax Number for Attachments (225) 231-6221

  33. Approved Software Vendors Approved Software Vendor List for Tax Year 2012 http://www.revenue.louisiana.gov/sections/preparer/default.aspx

  34. Contact Names and Phone Numbers State Electronic Filing Help Desk For Tax Practitioners and Transmitters Only Telephone: (225) 219-2488 Shanna Kelly/Kathleen Parker Telephone: (225) 219-2490/2492 E-mail addresses: Shanna.kelly@la.gov ; Kathleen.parker@la.gov Fax Number: (225) 219-2651

  35. Contact Names and Phone Numbers LaTap/EFT/Parish E-File Rodanda Washington/Darlene Corona/Glenda Edmond Telephone: (225) 219-2203 E-mail addresses: Rodanda.Washington@la.gov Darlene.Corona@la.gov Glenda.Edmond@la.gov Fax Number: (225) 231-6201 Parish E-File https://parishe-file.revenue.louisiana.gov/default_1.aspx E-mail addresses: support-parishe-file@la.gov

  36. 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)

  37. Taxpayer Refund Information Options Check status of Income Tax Refund on our website. https://esweb.revenue.louisiana.gov/wheresmyrefund/ Refund status telephone number 1-888-829-3071

  38. Follow us at……. We have a blog at www.revenue.louisiana.gov/taxtopics The Twitter URL is www.twitter.com/larevenue. The YouTube URL is www.youtube.com/user/ldrpublicaffairs. Our proprietary video page, The Revenue Stream, is at www.revenue.louisiana.gov/video.

  39. District Offices Southeastern District (New Orleans) 1450 Poydras St., Suite 800 New Orleans, LA 70112 504-568-5233 Northern District (Alexandria, Monroe & Shreveport) 900 Murray Street Room B-100 Alexandria, LA 71301-7643 318-487-5333 Southwestern District (Baton Rouge, Lafayette & Lake Charles) One Lakeshore Dr,1550 Lake Charles 70629 337-491-2504

  40. QUESTIONS