- How do I register for withholding tax?
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.
- Are corporation subsidiaries required to file separate withholding tax returns?
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.
- I have not received my withholding payment vouchers, Form L-1. How can I request one?
Each year, withholding taxpayers who file
the paper payment vouchers are mailed vouchers that are pre-addressed with the taxpayer’s account number and filing frequency. The vouchers
are mailed to monthly and semi-monthly filers during the end of December and are mailed to quarterly filers in mid-March. Newly registered
withholding taxpayers should receive their withholding payment vouchers within 60 days of registration.
If you have not received your withholding payment vouchers as expected, you may file your withholding tax electronically via the Louisiana
Taxpayer Access Point (LaTAP) application or print out a blank payment voucher, Form L-1 , to be used until you receive replacement vouchers.
Replacement vouchers may be requested by email using the LDR Contact us email request system and indicating
Withholding Inquiries in the subject line. You may also call to request withholding payment vouchers by calling LDR at (225) 219-7318, Option
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- How can I file my withholding tax electronically?
Louisiana Taxpayer Access Point (LaTAP) is a free online service provided by LDR that allows business taxpayers to access their accounts online, file returns, and make payments.
- Can I file my withholding tax returns every two weeks (bi-weekly)?
No—Bi-weekly filing is not allowed. Semi-monthly filers file 24 returns each year. Filing a return every two weeks will result in 26 returns filed each year, which is two more than the semi-monthly schedule. The two extra returns and accompanying payments
will be rejected, which could cause the monies to be misapplied with billings issued for
deficiencies.
- Why is my filing frequency being changed?
Each year all withholding tax accounts are reviewed to determine if their filing frequency complies with the withholding tax law, R.S.
47:114(B), which requires filing as follows:
| Average Monthly Tax Withheld |
Filing Frequency |
| Less than $500 |
Quarterly |
| $500 or more but less than $2,000 |
Monthly |
| $2,000 or more |
Semi-Monthly |
Employers whose filing frequency is not in compliance with the law are notified of the
required change to their filing frequency that will be effective in January of the next
year.
Employers who want to file more frequently than the law allows, such as employers whose
average monthly tax withheld is less than $500 but who would like to file monthly or
semi-monthly, are required to file electronically using the Louisiana Taxpayer Access Point
(LaTAP) system.
- What income are employers required to withhold income tax?
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 a 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.
The amount of Louisiana income tax to be withheld is based on the income tax withholding
tables or formulas prescribed by Louisiana Administrative Code 61:I.1501 and the withholding
exemptions and dependent credits provided by the employee in the Employee's Withholding
Exemption Certificate, Form R-1300 (L-4). If the
employee fails to provide a certificate, income tax should be withheld on all wages paid.
For more information see the Louisiana Withholding Tables And Instructions For
Employers Booklet, Form R-1306.
- What is the Annual Reconciliation Form L-3 and when is it due?
Employers are required to file an annual reconciliation, Form L-3 , at the end of the year or if a business terminates during the year. The annual reconciliation, Form L-3 is to
reconcile the amount of wages and the taxes withheld for each employee to the total amount
of income tax paid to LDR with the Employer’s Return of Louisiana Withholding Tax, Form L-1,
filings.
The Annual
Reconciliation 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.
Employers must also submit copies of employees’ Withholding Tax Statements, Federal Form
W-2, with the annual reconciliation form. If the employer fails to submit copies of the
employees W-2s with the annual reconciliation, a penalty of $5 per W-2 statement, not to
exceed $7,500, may be imposed.
- What are the filing due dates for withholding tax returns?
Monthly returns are due by the last day of the month following the close of the month during which wages were paid.
The filing due dates for monthly returns are as follows:
| Wages Paid | Tax Period | Due Date |
| 01/01/YY - 01/31/YY | 01/31/YY | 02/28/YY |
| 02/01/YY - 02/28/YY* | 02/28/YY | 03/31/YY |
| 03/01/YY - 03/31/YY | 03/31/YY | 04/30/YY |
| 04/01/YY - 04/30/YY | 04/30/YY | 05/31/YY |
| 05/01/YY - 05/31/YY | 05/31/YY | 06/30/YY |
| 06/01/YY - 06/30/YY | 06/30/YY | 07/31/YY |
| 07/01/YY - 07/31/YY | 07/31/YY | 08/31/YY |
| 08/01/YY - 08/31/YY | 08/31/YY | 09/30/YY |
| 09/01/YY - 09/30/YY | 09/30/YY | 10/31/YY |
| 10/01/YY - 10/31/YY | 10/31/YY | 11/30/YY |
| 11/01/YY - 11/30/YY | 11/30/YY | 12/31/YY |
| 12/01/YY - 12/31/YY | 12/31/YY | 01/31/YY |
*02/29/YY in leap years
Quarterly returns are due by the last day of the month following the quarter during which wages were paid.
The filing due dates for quarterly returns are as follows:
| Wages Paid | Tax Period | Due Date |
| 01/01/YY - 03/31/YY | 03/31/YY | 04/30/YY |
| 04/01/YY - 06/30/YY | 06/30/YY | 07/31/YY |
| 07/01/YY - 09/30/YY | 09/30/YY | 10/31/YY |
| 10/01/YY - 12/31/YY | 12/31/YY | 01/31/YY |
Semi-monthly returns are due by the 15th day following the end of the semi-monthly period during which wages were paid. For wages paid between the 1st and the 15th day of the month, the return is due by the last day of the same month. For wages paid between the 16th and the last day of the month, the return is due by the 15th day of the following month.
The filing due dates for semi-monthly returns are as follows:
| Wages Paid | Tax Period | Due Date |
| 01/01/YY - 01/15/YY | 01/15/YY | 01/31/YY |
| 01/16/YY - 01/31/YY | 01/31/YY | 02/15/YY |
| 01/31/YY - 02/15/YY | 02/15/YY | 02/28/YY |
| 02/16/YY - 02/28/YY* | 02/28/YY | 03/15/YY |
| 02/28/YY - 03/15/YY | 03/15/YY | 03/31/YY |
| 03/16/YY - 03/31/YY | 03/31/YY | 04/15/YY |
| 03/31/YY - 04/15/YY | 04/15/YY | 04/30/YY |
| 04/16/YY - 04/30/YY | 04/30/YY | 05/15/YY |
| 04/30/YY - 05/15/YY | 05/15/YY | 05/31/YY |
| 05/16/YY - 05/31/YY | 05/31/YY | 06/15/YY |
| 05/31/YY - 06/15/YY | 06/15/YY | 06/30/YY |
| 06/16/YY - 06/30/YY | 06/30/YY | 07/15/YY |
| 06/30/YY - 07/15/YY | 07/15/YY | 07/31/YY |
| 07/16/YY - 07/31/YY | 07/31/YY | 08/15/YY |
| 07/31/YY - 08/15/YY | 08/15/YY | 08/31/YY |
| 08/16/YY - 08/31/YY | 08/31/YY | 09/15/YY |
| 08/31/YY - 09/15/YY | 09/15/YY | 09/30/YY |
| 09/16/YY - 09/30/YY | 09/30/YY | 10/15/YY |
| 09/30/YY - 10/15/YY | 10/15/YY | 10/31/YY |
| 10/16/YY - 10/31/YY | 10/31/YY | 11/15/YY |
| 10/31/YY - 11/15/YY | 11/15/YY | 11/30/YY |
| 11/16/YY - 11/30/YY | 11/30/YY | 12/15/YY |
| 11/30/YY - 12/15/YY | 12/15/YY | 12/31/YY |
| 12/16/YY - 12/31/YY | 12/31/YY | 01/15/YY |
*02/29/YY in leap years - Are employers required to file the Annual reconciliation Form L-3 and the employees’ W-2 forms electronically?
Yes. R.S. 47:114(F)(2) requires certain employers to file the Annual
Reconciliation 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.
- Does Louisiana require withholding on pensions, retirement income, and annuities?
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.
- Are supplemental wage and vacation payments subject to withholding?
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.
- Are withholding taxes calculated before deducting health insurance premiums or after
deduction health insurance premiums?
R.S. 47:111(A)(10)
provides that wages subject to income tax withholding do not include income that is not
taxable by the Internal Revenue Code. If the health insurance premiums are related to a
premium conversion plan that is sheltered from federal income tax, the premiums would not be
subject to state income tax withholding.
- If the incorrect amount of withholding is paid for a period, how should it be
corrected?
An amended Employer’s Return of Louisiana Withholding Tax Form L-1 must
be filed to correct errors made for prior periods. Prior period adjustments cannot be made
on the current tax return. Amended L-1 returns can be filed electronically using the
Louisiana Taxpayer Access (LaTAP) filing
systems or by filing an amended paper return. To ensure that the return is correctly
processed, you must mark the amended return box on the return. Delinquent payment penalty
and interest will be assessed if the tax is paid after the original due date.
