Louisiana Department Of Revenue ELECTRONIC FILING INDIVIDUAL BUSINESS

Louisiana Department Of Revenue ELECTRONIC FILING INDIVIDUAL BUSINESS TAX PROFESSIONALS

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) 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

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 (ATSAcceptance 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 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 Efile 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.

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 LA 8453 s 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.

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

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

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 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)

FSET- Withholding L-1 Returns and Payments FSET is an option that began in 2012 which allows quarterly L 1 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 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- 150 or more W-2 s 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 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/Cassandra Covington/Anne Dunlap Telephone: (225) 219 -2203 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

Louisiana Department of Revenue Contacts Fed/State E-Filing Program Stacy Garrett (E-Services Manager) Travis Fossett (Electronic Filing Coordinator) (225) 219 -2488 Substitute Tax Form Acceptance Fay Guidry (225) 219 -2763 Personal Income Tax (225) 219 -0102 Forms Request (225) 219 -2113 Telecommunications for the Deaf and Disabled (TDD) (225) 219 -2114

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