The Official Website of the Louisiana Department of Revenue
The withholding FAQs are effective for taxable periods beginning January 1, 2012.
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:
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.
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
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:
The due dates for taxpayers with a Semi- Monthly Payment Frequency are:
Withholding taxes are required to be remitted according to the amount of total state income tax withheld from employees as follows:
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 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. Form L-3 is due on or before the first business day following February 27 or on or before the 30th day after the date on which the final payment of wages was made. 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.
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).
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.
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 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.
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