Louisiana Department Of Revenue ELECTRONIC FILING INDIVIDUAL BUSINESS

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) IT 540 B (Non-Resident Return) IT 540 NRA (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-540 B (Non-Resident) IT-540 NRA (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 (ATSAcceptance 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 LA 8453 and corresponding W-2 forms, 1099 s and all supporting documentation must be retained for at least 3 years. (Taxpayer’s form LA 8453 OL) If using PIN (Personal Identification Number) retain Federal E-file signature Authorization Document, IRS Form 8879 The LA 8453 will be used as an information document when IRS Form 8879 is used. The LA 8453 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 shanna. kelly@la. gov with a list of the submission ids for the returns. � Acknowledgements will not be issued during system upgrade – October 27 through November 5, 2014

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

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.

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

Composite Partnership Return (6922) are available through MEF Third Party Vendors. *Exception for 2013 tax year Please contact your vendor to determine whether they will support this form.

New La. TAP � 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 La. TAP � The renovated La. TAP will be available Wednesday, November 5 th. � 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 La. TAP. � Previously saved payment source information will have to be re-entered.

New La. TAP � Please make any necessary adjustments to your payment and return schedule to account for La. TAP down time. � We � If regret any inconvenience. you have any questions, please call (855) 307 -3893, option 3.

La. TAP - Business Tax Options Fiduciary Sales Tax Resale Certificate Hotel/Motel Sales Tax (R-1029 HM) Severance Returns Orleans and Jefferson Hotel/Motel Sales Tax (R-1029 DS) Corporation LDR New Orleans Exhibition Hall Authority Sales Tax (R -1325) Automobile Rental Excise Tax (R-1329) Beer Tax Excise Gasoline and Special Fuels Withholding L-1 Tax Returns/Payments IFTA

La. Tap New for November 2014 Fiduciary Return ( IT-541) Business Registration – October 24, 2014

La. Tap Business Options Who Can Access La. TAP? 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

La. Tap 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*

La. Tap 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- La. Wage W-2/L-3 (Annual Transmittal Document) Online Business Registration (Online Registration for Business will be moving to La. TAP on Friday, October 24, 2014. ) Severance Tax Application Oil & Gas O 1 D, O 3, O 5, G 1 D, G 3, & G 5 Returns Bulk Extensions(Individual and Corporation)

Withholding Electronic Filing Methods La. Wage Bulk W 2 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 L 1 Quarterly Returns (Payroll Services/ Tax Preparers) Bulk Payments (Payroll Services/ Tax Preparers) La. Tap Manual Semi-Monthly, Monthly & Quarterly Payments (Tax Preparers/Businesses) Manual L 1 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-2 s 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 EFax for E-filed returns unless requested.

Approved Software Vendors Approved Software Vendor List for Tax Year 2014 www. revenue. louisiana. gov Under Tax Professionals Page * Please check around Mid- December

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 La. Tap/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: support-parishe-file@la. gov

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

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