Withholding

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LDR’s new withholding tax model improves online registration, makes the withholding process easier to understand, and reduces suspension rates for electronic and paper returns and remittances.

Filing Requirement

All taxpayers must file a Louisiana Withholding Tax Form (L-1 Return) for each reporting period.

Filing Frequency

All taxpayers will file withholding returns on a quarterly basis, due on the following dates:

Quarterly and Monthly Payment Frequency:
  • 1st Quarter Due: April 30th
  • 2nd Quarter Due: July 31st
  • 3rd Quarter Due: October 31st
  • 4th Quarter Due: January 31st
Semi- Monthly Payment Frequency:
  • 1st Quarter Due: April 15st
  • 2nd Quarter Due: July 15st
  • 3rd Quarter Due: October 15st
  • 4th Quarter Due: January 15st
Remittances

The remittance schedule for taxes withheld is as follows:

Quarterly

Taxpayers whose average monthly withholding is less than or equal to $500 ($6000 annually) will remit withholding payments on a quarterly basis with Louisiana Withholding Tax Form L-1. The due dates for these remittances correspond with the quarterly filing schedule.

Monthly

Taxpayers whose average monthly withholding is at least $500 ($6000 annually), but less than $60,000 annually, will remit withholding payments on a monthly basis. The first two monthly remittances of any quarter will be made with payment vouchers from LDR. LDR will mail the vouchers in the first month of each quarter.
Example: In January, LDR will mail 1st Quarter vouchers for January and February.
Taxpayers may also remit withholding payments using the online payment voucher at revenue.louisiana.gov/withholding.
The monthly remittance for the final month of the quarter will be made with Louisiana Withholding Tax Form L-1. The due date for the monthly payments is the last day of the month following the month in which taxes were withheld.
Example: The remittance of taxes withheld in March is due April 30.

Semi-monthly

Taxpayers whose total annual withholding is $60,000 or greater will remit withholding payments on a semi-monthly basis. Electronic remittances are mandatory at this withholding threshold, so these taxpayers will not receive payment vouchers.
Semi-monthly remittances covering the 1st through the 15th of the month are due the last day of the month in which those taxes were withheld. The due date for semi-monthly remittances covering the 16th through the last day of the month will be the 15th day of the following month.
Example: Remittances for the period ending January 15 are due January 31; remittances for the period ending January 31 are due February 15.

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