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ELECTRONIC FILING
INDIVIDUAL
BUSINESS
TAX PROFESSIONALS
Louisiana Department Of Revenue
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)
IT540B (Non-Resident Return)
IT540NRA (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-540B (Non-Resident)
IT-540NRA (Non-Resident Athlete) Electronic Filing MandateExtensions – 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 (ATS- Acceptance 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 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.
Exclusions
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 LA8453s 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.
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 Parish E-File
LaTAP - Business Tax Options
Severance Returns
ResaleCertificate
IFTA
Corporation
LaTap Business Options
Who Can Access LaTAP?
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
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.
LDR Web Filing Options not on LATAP
Withholding- LaWage
W-2/L-3 (Annual Transmittal Document) Online Business Registration
Severance Tax Application Oil & Gas O1D, O3, O5, G1D, G3, & G5 Returns
Bulk Extensions(Individual and Corporation)
FSET- Withholding L-1 Returns and Payments
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.
Withholding Electronic Filing Methods
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)
Payroll Information Employer’s Withholding Tax
Current Requirement- 150 or more W-2s
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 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/Cassandra Covington/Anne Dunlap
Telephone: (225) 219-2203 Fax Number: (225) 231-6201
Parish E-File
https://parishe-file.revenue.louisiana.gov/default_1.aspxE-mail addresses:
Louisiana Department of Revenue Contacts
Fed/State E-Filing Program (225) 219-2488 Stacy Garrett (E-Services Manager) Travis Fossett (Electronic Filing Coordinator)
Substitute Tax Form Acceptance (225) 219-2763 Fay Guidry
Personal Income Tax (225) 219-0102
Forms Request (225) 219-2113
Telecommunications for the Deaf and Disabled (225) 219-2114(TDD)
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