ELECTRONIC FILING

INDIVIDUAL

BUSINESS

TAX PROFESSIONALS

Louisiana Department Of Revenue

Individuals

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 MandateExtensions – Electronic Filing Mandate

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

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

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.

Exclusions

Exclusions in IRS publications 1345:

IAT (International ACH Transaction) will not be accepted.

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.

Contact our office, Electronic Filing Help Desk at (225)-219-2490 if acknowledgement is not received within 3 business days.

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

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

Important Reminders Cont.

Double check bank account information for direct deposit/direct debit

Double check the date and/or amount for direct debit

LDR WEB Filing Options

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

Popular Links

www.revenue.louisiana.gov

Business

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.

LDR

Sales TaxNew Orleans

Exhibition Hall Authority Sales

Tax (R-1325)

Excise Gasoline and Special Fuels

Hotel/Motel Sales Tax (R-1029HM)

Automobile Rental Excise Tax (R-

1329)

Withholding L-1 Tax

Returns/Payments

Orleans and Jefferson

Hotel/Motel Sales Tax (R-1029DS)

Beer Tax Parish E-File

LaTAP - Business Tax Options

Severance Returns

ResaleCertificate

IFTA

Corporation

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

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

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- 150 or more W-2s

Act 452 required electronically filing

*January 2014 - 100 or more

January 2016 - 50 or more

Tax Professionals

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.

Approved Software Vendors

Approved Software Vendor List for Tax Year 2013

http://www.revenue.louisiana.gov/sections/preparer/default.aspx

LA TAX AMNESTY

http://ldrtaxamnesty.com/

Contact Names and Phone Numbers

State Electronic Filing Help Desk For Tax Practitioners and Transmitters Only

Telephone: (225) 219-2488

Shanna KellyTelephone: (225) 219-2490

E-mail addresses:Shanna.Kelly@la.gov

Fax Number: (225) 219-2651

Contact Names and Phone Numbers

LaTap/EFT/Parish E-FileRodanda Washington/Cassandra Covington/Anne Dunlap

Telephone: (225) 219-2203 Fax Number: (225) 231-6201

Parish E-File

https://parishe-file.revenue.louisiana.gov/default_1.aspxE-mail addresses:

support-parishe-file@la.gov

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)

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

QUESTIONS