ELECTRONIC FILING INDIVIDUAL BUSINESS TAX PROFESSIONALS.

Louisiana Department Of Revenue

ELECTRONIC FILING

INDIVIDUAL

BUSINESS

TAX PROFESSIONALS

Tax Preparers who prepare more than 100 returns

90% of those returns must be E-Filed

ACT 452- Mandates Electronic Filing

Ways To File:

Louisiana Department of Revenue’s Website

www.revenue.louisiana.gov

IT-540 (Resident Return) IT540B (Non-Resident Return)

IT540NRA (Non-Resident Athlete) Electronic Filing MandateExtensions (single extensions or bulk extensions)– Electronic Filing Mandate

INDIVIDUAL INCOME TAX

INDIVIDUAL INCOME TAX

Ways To File Continued:

Third Party Software Vendors supporting Modernized Electronic Filing (MEF)

IT-540 (Resident Return) IT-540B (Non-Resident)

IT-540NRA (Non-Resident Athlete) Electronic Filing MandateExtensions – Electronic Filing Mandate

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 (ATS- Acceptance Testing System)

A list of approved software vendors has been provided on the LDR Website on the Tax Professional page.

ERO Application Process

The Forms LA8453 and corresponding W-2forms, 1099s and all supporting documentation must be retained for at least 3 years. (Taxpayer’s form LA8453OL)

If using PIN (Personal Identification Number) retain Federal E-file signature Authorization Document, IRS Form 8879

The LA8453 will be used as an information document when IRS Form 8879 is used. The LA8453 must be signed and retained when a state only return is transmitted.

Paper Documents to be retained by ERO

Delays in the 2013 tax season

If you have not received an acknowledgment after 72 hours, send an e-mail to [email protected] with a list of the submission ids for the returns.

Acknowledgements will not be issued during system upgrade – October 27 through November 5, 2014

Acknowledgments

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.

Exclusions

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.

Transmitting Louisiana Electronic Returns

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.

E-mail [email protected], if acknowledgements are not received within 3 business days. Please include the submission ids.

Acknowledgements

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

MEF Rejects

PO Boxes are accepted

Check acknowledgements to determine whether the return was received

Include all Prepayments, Declaration amounts

Double check bank account information for direct deposit/direct debit

Double check the date and/or amount for direct debit

Important Reminders

LDR WEB Filing Options

www.revenue.louisiana.govClick

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

LDR Web Filing and Payments Options

Composite Partnership Return (6922) areavailable through MEF Third Party Vendors.

Please contact your vendor to determine whether they will support this form.

Composite Partnership

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 LaTAP

The renovated LaTAP will be available Wednesday, November 5th.

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 LaTAP.

Previously saved payment source information will have to be re-entered.

New LaTAP

Please make any necessary adjustments to your payment and return schedule to account for LaTAP down time.

We regret any inconvenience. If you have any questions, please call (855) 307-3893, option 3.

New LaTAP

LDR

Sales TaxNew Orleans

Exhibition Hall Authority Sales Tax

(R-1325)

Excise Gasoline and Special Fuels

Hotel/Motel Sales Tax (R-1029HM)

Automobile Rental Excise Tax (R-1329)

Withholding L-1 Tax Returns/Payments

Orleans and Jefferson Hotel/Motel Sales Tax

(R-1029DS) Beer Tax IFTA

LaTAP - Business Tax Options

Severance Returns

ResaleCertificate

Fiduciary

Corporation

New for November 2014

Fiduciary Return ( IT-541)

LaTap

LaTap Business Options

Who Can Access LaTAP?

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

LaTap 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*

LaTap 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.

Withholding- LaWage W-2/L-3 (Annual Transmittal Document) Online Business Registration (Online

Registration for Business will be moving to LaTAP on Friday, October 24, 2014.)

Severance Tax Application Oil & Gas O1D, O3, O5, G1D, G3, & G5 Returns

Bulk Extensions(Individual and Corporation)

LDR Web Filing Options not on LATAP

FSET is an option that began in 2012 which allows quarterly L1 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.

FSET- Withholding L-1 Returns and Payments

LaWage

Bulk W2 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 L1 Quarterly Returns (Payroll Services/ Tax Preparers)

Bulk Payments (Payroll Services/ Tax Preparers)

LaTap

Manual Semi-Monthly, Monthly & Quarterly Payments (Tax Preparers/Businesses)

Manual L1 Quarterly Returns (Tax Preparers / Businesses)

ACH Credit

Semi-Monthly, Monthly & Quarterly Payments (Payroll Services / Tax Preparers / Businesses)

Withholding Electronic Filing Methods

Current Requirement- 100 or more W-2s

Act 452 required electronically filing

January 2014 - 100 or more

January 2016 - 50 or more

Payroll Information Employer’s Withholding Tax

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 E-Fax for E-filed returns unless requested.

Attachments

Approved Software Vendor List for Tax Year 2013

www.revenue.louisiana.govUnder Tax Professionals Page

Approved Software Vendors

State Electronic Filing Help Desk For Tax Practitioners and Transmitters Only

Telephone: (225) 219-2488

Shanna KellyTelephone: (225) 219-2490

E-mail addresses:[email protected]

Fax Number: (225) 219-2651

Contact Names and Phone Numbers

LaTap/EFT/Parish E-FileRodanda Washington/Ethel Taylor/Anne Dunlap

Telephone: (855) 307-3893, option 3Fax Number: (225) 231-6201

Parish E-FileE-mail inquiries:

[email protected]

Contact Names and Phone Numbers

Check status of Income Tax Refund on our website.

https://esweb.revenue.louisiana.gov/wheresmyrefund/

Refund status telephone number- 1-888-829-3071

Taxpayer Refund Information

QUESTIONS