electronic filing individuals business tax professionals louisiana department of revenue

ELECTRONIC FILING

INDIVIDUALS

BUSINESS

TAX PROFESSIONALS

Louisiana Department Of Revenue

Individuals

ACT 452- Mandates Electronic Filing

Tax Preparers who prepare more than 100 returns

January 1, 2012 90%

2011 Electronic Returns

Individual Income Tax Returns

1,646,888 electronic returns received as of 10/5/2012

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)

Extensions

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)Extensions

Legacy will no longer be supported by the Louisiana Department of Revenue

Individual Income Tax

Benefits of E-File:

Available for most IRS 1040 filers and Louisiana resident IT540, non-resident IT540B filers, and non-resident athlete filers IT 540NRA

Simultaneous filing of federal and state electronic returns

Option of filing State Only electronic returns

Prior Year Returns Accepted

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

Individual Income Tax

Forms and Schedules that can be e-filed:

Form IT540 – Louisiana Resident Return

(original, amended or for deceased taxpayer)

Schedule E – Adjustments to Income

Schedule F – Refundable Tax Credits

Schedule G – Nonrefundable Tax Credits

Schedule H – Modified federal Income Tax Deduction

Individual Income Tax

Louisiana forms & Schedules that can be e-filed:

Supporting Federal Return and Schedules

State Only Returns

IT540B, Non-Resident and Part-Year Resident return

State extension

IT540NRA, Non-Resident Athlete return

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.

To determine if a financial transaction potentially qualifies for IAT, the department asks that the following question be presented to the taxpayer at the time of filing; an answer of yes will indicate an IAT transaction:

IAT QUESTIONS

To determine if a financial transaction potentially qualifies for IAT, the department asks that the following question be presented to the taxpayer at the time of filing; an answer of yes will indicate an IAT transaction:

Direct Deposit

For taxpayers due a refund and requesting a direct deposit and the funds will be received by a financial institution outside of the territorial jurisdiction of the

United States.

Direct Debit

For taxpayers owing a balance and requesting a direct debit and the funds will originate from a financial institution outside of the territorial jurisdiction of the

United States.

Transmitting Louisiana Electronic Returns Follow procedures set by IRS Publication 1345 (Handbook

for Authorized IRS e-file Providers of Individual Income Tax Returns)

Confirm your ability to electronically file state and federal data.

The Louisiana return is transmitted with the federal return, unless the State Only option is utilized.

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 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)-219-2490/2492 if acknowledgement is not received within 3 business days.

Error Codes

D = Duplicate Return-Error Code 900 Duplicate SSN Return will not be processed

Direct Debit Problem Direct Debit problems can be caused by incorrect information on the return, account and/or date.

Please review the direct deposit information thoroughly before submitting by verifying taxpayer and account information.

Transmittals with these problems will be processed with no Direct Debit. The filer must make other payment arrangements for this return.

ITIN/SSN MISMATCH

The Louisiana Department of Revenue will accept the following:

ITIN/SSN MISMATCH

(Individual Taxpayer Identification Number/Social Security Number Mismatch)

Common Errors

Incorrect taxpayer address

Not using most current version of software

Not checking acknowledgements to determine whether return received

Not including Prepayments, Declaration amounts

Common Errors (Cont’d)

Incorrectly requesting/not requesting direct deposit for refund or direct debit of payment

Incorrect bank account information for direct deposit/direct debit

Incorrect date and/or amount for direct debit

Mailing paper return or LA8453s to LDR

LDR Web Filing and Payments Options

Go to www.revenue.louisiana.gov

Capabilities

• File returns via web • Submit direct debit payments online and specify

effective date of payment • Submit credit card payments online

LDR Web Filing and Payments (Cont’d)

Taxpayers enter tax information and program will calculate return based upon the entries.

Upon calculation of the return, the taxpayer has the chance to modify the information or submit it using their Password as their signature.

If a balance is due, the taxpayer has the option of submitting the payment and choosing the effective date of the payment.

LDR Web Filing and Payments (Cont’d)The program gives the taxpayer a confirmation

number for the filing of the return.

If a payment request was submitted with the return a trace number is also given to the taxpayer.

Once the return is uploaded into our system, the tax preparer can view or amend the return if necessary.

Business

2011 Electronic Returns

Corporate Income Tax Returns

53, 279 electronic returns received as of 10/5/2012

Overview of Business Tax Online Filing Programs

The Department of Revenue is currently offering the option of free internet filing for many taxpayers.

Access to this program is through a secured environment so that the information that is sent and received is protected from unauthorized access.

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

Orleans and Jefferson

Hotel/Motel Sales Tax (R-1029DS)

Beer Tax Parish E-File

LaTAP - Business Tax Options

Severance Returns

ResaleCertificate

IFTA

Corporation(short form)

LDR Web Filing and Payment Business Returns not on LATAP

Withholding- LaWage

W-2/L-3 (Annual Reconciliation Return) Online Business Registration

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

Bulk Extensions(Individual and Corporation)

Withholding Electronic Filing Methods

LaWageBulk W2 submissions (Payroll Services/ Tax Preparers)

Bulk 1099 submissions (Payroll Services/Tax Preparers)

L-3 Annual Reconciliation (Payroll Services/Tax Preparers)

FSET (Third Party Software)Bulk L1 Quarterly Returns (Payroll Services/ Tax Preparers)

Bulk Payments (Payroll Services/ Tax Preparers)

*Bulk W-2 and L-3 (Annual Reconciliation) *- Check the website for updates.

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

Manual L1 Quarterly Returns (Tax Preparers / Businesses)

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

FSET- Withholding L-1 Returns and Payments

FSET is a new 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.

*W-2/L-3 (Annual Reconciliation)* - Check the website for updates.

On the horizon for electronic filing…

Payroll Information Employer’s Withholding Tax

Act 452 required electronically filing

o January 2014 - 100 or moreo January 2016 - 50 or more

Tax Professionals

E-Fax Number

E- Fax Number for Attachments

(225) 231-6221

Approved Software Vendors

Approved Software Vendor List for Tax Year 2012

http://www.revenue.louisiana.gov/sections/preparer/default.aspx

Contact Names and Phone Numbers

State Electronic Filing Help Desk For Tax Practitioners and Transmitters Only

Telephone: (225) 219-2488

Shanna Kelly/Kathleen ParkerTelephone: (225) 219-2490/2492

E-mail addresses:Shanna.kelly@la.gov ; Kathleen.parker@la.gov

Fax Number: (225) 219-2651

Contact Names and Phone Numbers

LaTap/EFT/Parish E-FileRodanda Washington/Darlene Corona/Glenda Edmond

Telephone: (225) 219-2203 E-mail addresses: Rodanda.Washington@la.gov

Darlene.Corona@la.gov Glenda.Edmond@la.gov

Fax Number: (225) 231-6201

Parish E-File

https://parishe-file.revenue.louisiana.gov/default_1.aspxE-mail addresses:

support-parishe-file@la.gov

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

Follow us at…….

We have a blog at www.revenue.louisiana.gov/taxtopics

The Twitter URL is www.twitter.com/larevenue.

The YouTube URL is www.youtube.com/user/ldrpublicaffairs.

Our proprietary video page, The Revenue Stream, is at www.revenue.louisiana.gov/video.

District Offices

Southeastern District (New Orleans) 1450 Poydras St., Suite 800 New Orleans, LA 70112 504-568-5233   Northern District (Alexandria, Monroe & Shreveport) 900 Murray Street Room B-100 Alexandria, LA 71301-7643 318-487-5333  Southwestern District (Baton Rouge, Lafayette & Lake Charles) One Lakeshore Dr,1550 Lake Charles 70629 337-491-2504   

QUESTIONS