Frequently Asked Questions
To register for withholding tax, you must apply for a revenue account number. The fastest way to obtain a revenue account number is to apply online using the LDR Online Business Registration application. You may also complete the Application for Louisiana Revenue Account Number, Form R-16019 and mail the application to the Louisiana Department of Revenue, PO Box 201, Baton Rouge, LA 70821-0201
No. If the subsidiary and parent corporation have the same Federal Employer Identification Number, the parent corporation may file and pay all withholding tax under the parent’s account number.
Yes. R.S. 47:114(F)(2) requires certain employers to file Form L-3 and the employees’ W-2 forms electronically based on the number of employees as follows:
|Effective||Employers who file returns with 250 or more W-2s.|
|January 1, 2008||Employers who file returns with 250 or more W-2s|
|January 1, 2010||Employers who file returns with 200 or more W-2s.|
|January 1, 2012||Employers who file returns with 150 or more W-2s.|
|January 1, 2014||Employers who file returns with 100 or more W-2s.|
|January 1, 2016||Employers who file returns with 50 or more W-2s.|
If I am required to withhold federal income tax on the wages of my household employee, am I required to withhold state income tax on those same wages?
Yes. Unless the wages are specifically exempt from federal income tax, as provided under R.S.47:111(A)(10), wages paid to a household employee will be subject to Louisiana withholding tax.
Withholding income tax on pensions, retirement income, and annuities is not required as provided under R.S 47:111(A)(9) . However, a recipient may request that withholding tax be deducted from those sources of income.
Yes. R.S. 47:111(A) defines wages as all compensation paid for services performed by an employee for an employer, including the cash value of all compensation paid in any medium other than cash. Based on this definition, supplemental wage and vacation pay would be subject to income tax withholding the same as the employee’s regular payroll even if the supplemental wage or vacation pay was paid separately.
Are employee’s pre tax contributions to a qualified cafeteria plan subject to withholding income tax?
No. Since pre-tax contributions to a qualified cafeteria plan are not taxable by the Internal Revenue Service, R.S. 47:111(A)(10) provides that contributions to these plans are not subject to state withholding tax.
Form L-1 is used to reconcile the payments made within each quarter to the actual amount of taxes withheld. Adjustments for prior quarters cannot be made in the current quarter. It will be necessary to file an amended Form L-1 for all quarters in which corrections were made. When filing an amended return, mark the appropriate box.
Every employer who withholds or who is required to withhold Louisiana income tax from wages of employees must file a withholding return. Any employer who fails to withhold and pay amounts required to be withheld is personally liable for such amounts.
You will be mailed four quarterly Form L-1 Employer’s Return of Louisiana Withholding Tax. These returns will be used to report and reconcile state income tax withheld for each quarter. Each return is designed to report and reconcile a specific quarter’s withholdings. You will receive a First Quarter, Second Quarter, Third Quarter, and Fourth Quarter return.
Each Form L-1 covers one quarterly period and must be filed by the last day of the month following the close of the calendar quarter except for semi-monthly payers. Semi-monthly payers must file Form L-1 by the fifteen of the month following the close of the quarter. A quarterly return must be filed even if no taxes are withheld during the quarter. If wages paid to employees were not sufficient to require withholding, an L-1 return should be submitted with zero dollar amounts.
The due dates for taxpayers with a Quarterly or Monthly Payment Frequency are:
- 1st Quarter Due: April 30th
- 2nd Quarter Due: July 31st
- 3rd Quarter Due: October 31st
- 4th Quarter Due: January 31st
The due dates for taxpayers with a Semi- Monthly Payment Frequency are:
- 1st Quarter Due: April 15th
- 2nd Quarter Due: July 15th
- 3rd Quarter Due: October 15th
- 4th Quarter Due: January 15th
Withholding taxes are required to be remitted according to the amount of total state income tax withheld from employees as follows:
- Less than $500 monthly must be remitted quarterly
- Equal to or greater than $500 but less than $5,000 monthly must be remitted monthly.
- Equal to or greater than $5,000 monthly must be remitted semimonthly via electronic funds transfer.
- Quarterly filers should attach payments to Form L-1 Employer’s Return of Louisiana Withholding Tax.
- Monthly filers should attach payments to Form L-1V Withholding Payment Voucher. However, income taxes withheld in the last month of a quarter (March, June, September, December) should be submitted with the L-1 return for the respective quarter.
- Semimonthly filers must submit payments electronically using LDR’s online service Louisiana Taxpayer Access Point (LaTAP) .
- Quarterly payments are due on the last day of the month following the close of the reporting period.
- Monthly payments are due on the last day of the month following the close of the monthly period.
- Semi-monthly payments must be submitted electronically, and are due as follows:
- Taxes withheld for the first through the fifteenth day of the month are due by the end of the same month.
- Taxes withheld for the sixteenth through the end of the month are due by the fifteenth day of the following month.
If the due date falls on a weekend or holiday, the return is due the next business day and becomes delinquent on the following day.
You may submit withholding tax payments as often as you wish during a quarter. However, payments submitted more frequently than monthly must be submitted electronically.
Employers are required to withhold income tax on all wages that are subject to Louisiana income tax as follows:
- Employers located in Louisiana—income tax must be withheld on all employee wages earned in Louisiana regardless of whether the employee is a resident or not.
- Employers located in other states that impose state income tax—the employer must withhold the other state’s tax on wages earned within the other state even if the employee is a Louisiana resident. The Louisiana resident must file a tax return and pay income tax to the other state on the income earned in that state. In addition, the resident must also file an income tax return with Louisiana and report all income earned inside and outside of Louisiana, but the resident is allowed to take credit for taxes paid to other states.
- Employers located in other states that do not impose state income tax—the employer must withhold Louisiana income tax on Louisiana resident employee’s wages earned in the other state because Louisiana residents are required to pay Louisiana income tax on all income earned even if the income was earned in a state that does not impose an income tax.
Employers are required to file Form L-3, at the end of the year or if a business terminates during the year. Form L-3 is a cover letter used to submit copies of Federal Form W-2 to LDR. Act 662 of the 2016 Regular Session changed the due date from February 27th to January 31st for Form L-3 and W-2s starting with the 2016 version of the form. If an employer fails to submit copies of the employees W-2s with Form L-3, a penalty of $5 per W-2 statement, not to exceed $7,500, may be imposed.
The withholding FAQs are effective for taxable periods beginning January 1, 2012.
Shortly after March 20th, LDR will mail out the four Form L-1’s that will be used to report and reconcile state income tax withheld for each quarter. Each Form L-1 is specifically designed for a quarter. You must use the correct form for the quarter for which you are filing.
Form L-1’s are mailed out to new accounts the last week of the quarter in which they registered. The mailing will contain all Form L-l‘s that you will need for the rest of the year. For example, if you registered in May, which is in the second quarter of the year, you will receive three Form L-1’s during the last week of June.
No, LDR’s new withholding tax model is effective for taxable periods beginning on or after January 1, 2012. Starting in 2012, you will be required to file quarterly Form L-1, Employer’s Return of Louisiana Withholding Tax. These returns will be used to report and reconcile state income tax withheld for each quarter. LDR will not be able to process a 2011 Form L-1 for a 2012 tax period and such form and payment will be returned to the taxpayer.
Only taxpayers remitting monthly will receive a Form L-1V. This form will be mailed out around the 25th of each month. However, a Form L-1V will not be mailed out in March, June, September and December since taxpayers will utilize Form L-1 to submit their payments in these months. For example, the Form L-1V for January will be mailed out around January 25th.
Taxpayers who are remitting quarterly will use their Form L-1 to remit their payment. Semimonthly taxpayer must submit payments electronically and therefore will not receive a Form L-1V.
Yes, you can create an online payment voucher on our website. You will need the business name and Louisiana Account Number to create a printable voucher that can be used to mail in a payment.
Semi-monthly filers must submit payments electronically and can do so using LDR’s online service Louisiana Taxpayer Access Point (LaTAP).
I have not received my forms for this year and need to make a payment. Can I use blank forms from the website for 2011 or wait until the forms are received by mail?
You should wait until you receive a Form L-1V in order to make a payment. If you have not received a Form L-1V or your client has not given you the form, you can create an online payment voucher on our website. You will need the business name and Louisiana Account Number to create a printable voucher that can be used to mail in a payment. The Form L-1V is not tax period specific, only year specific; therefore you may make copies of it for future payment intervals for that year.
Monthly payers will utilize Form L-1 to submit their third monthly payment in a quarter. Taxpayers who are remitting quarterly will use their Form L-1 to remit their payment. Semimonthly taxpayers must submit payments electronically and therefore will not receive a Form L-1V.
Will LDR mail out a Form L-1V every month for monthly remitters and every quarter for quarterly filers; or do we have to photocopy the form for future payment intervals?
For taxpayers who are remitting monthly, a Form L-1V will be mailed out around the 25th of each month for that month. For example, the Form L-1V for January will be mailed out by January 25th. Since the Form L-1V is not month specific, but it is year specific, you may make copies of it for future payment intervals for that year. Monthly payers will also utilize the L-1 form to submit their third monthly payment in a quarter.
Taxpayers who are remitting quarterly will use their Form L-1 to remit their payment. Semimonthly taxpayer must submit payments electronically and therefore will not receive a form.
If a company pays its employees monthly, but due to the amount withheld, is required to pay LDR semi-monthly, how would the first payment of the month be handled?
If you did not withhold income taxes during a remittance period, then you do not have to make a payment. However, if you do not withhold income taxes during the last remittance period of a quarter, you still need to file a Form L-1 and pay any taxes due after reconciling the quarter.
For example, if you withhold no income taxes during the first 15 days of the month, then you do not have to make a payment for the first half of the month.
A Form L-3 will be mailed out during either November or December of this year.
Businesses may also request a copy by completing a Tax Information Disclosure Authorization, Form R-7004. This form authorizes the one-time release of information to yourself or the appointee you list on the form. Instructions for the form can be found here.
Act 130 of the 2015 Regular Session of the Louisiana Legislature amended Revised Statute 47:1507 to provide for fees for searching for tax returns and other documents, authenticating records, and certifying copies of tax returns and other documents (see Louisiana Administrative Code 61:III.1701). As of July 17, 2015, the fees are as follows:
- $15.00 for a copy of any tax return or other document previously filed by the taxpayer, or authorized representative, for each year or tax period requested, regardless of whether the requested return or document is located.
- $25.00 for each certified copy of a return or other document requested.
All fees must be paid when you submit the Tax Information Disclosure Authorization, Form R-7004 by check or money order, made payable to the Department of Revenue. Cash cannot be accepted.
P.O. Box 3440
Baton Rouge, La 70821-3440
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