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Louisiana Department of Revenue. E- FILE & E- PAY Quick, Accurate and Convenient Personal & Business Tax Filings and Payments Made Easy !. Act 452 Mandates Electronic Filing. Tax Preparers who prepare more than 100 individual returns January 1, 2008 - 30%

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Louisiana department of revenue
Louisiana Department of Revenue

E- FILE & E- PAY

Quick, Accurate and Convenient

Personal & Business Tax Filings and Payments

Made Easy !


Act 452 mandates electronic filing
Act 452Mandates Electronic Filing

Tax Preparers who prepare more than 100 individual returns

January 1, 2008 - 30%

January 1, 2010 - 60%

January 1, 2012 - 90%


Benefits of e file
Benefits of E-File

  • Available for most IRS 1040 filers and LA resident IT-540 & non-resident IT-540B filers

  • Simultaneous filing of federal and state electronic returns

  • Option of filing state ONLY electronic returns

  • A dedicated and knowledgeable preparer


Benefits of e file continued
Benefits of E-FileContinued

  • Federal and state acknowledgements of receipt

  • Direct Debit of payments - balance due filers can file early and pay later

  • IRS and LA help desks available

  • Faster refunds – About a week

  • Direct Deposit of refunds - available only for electronic returns


Application process
Application Process

  • Acceptance into federal program by Applying online at www.irs.gov

  • After initial federal acceptance/approval, EROs are accepted by Louisiana without additional state registration.

  • Annual state compliance checks are performed on all EROs

  • Only software developers are required to test with LA returns (PATS-Participants Acceptance Testing System)


Legislative changes 2008 regular session
Legislative Changes 2008 Regular Session


Legislative changes
Legislative Changes

Schedule E – Adjustments to Income

Code 16E – Voluntary Retrofit Residential Structure

Codes used on form for exemptions

(01E, 02E, 03E, 04E, 05E, 06E, 07E, 08E, 09E, 10E, 11E, 12E, 13E, 14E, 15E, 49E)


Legislative changes1
Legislative Changes

  • Schedule F – Refundable Credits (NEW)

    64F - Wind and Solar Energy Systems

    65F - School Readiness Child Care Provider

    66F - School Readiness Child Care Directors and

    Staff

    67 F- School Readiness Business Supported Child

    Care

    68F - School Readiness Fees and Grants to

    Resource and Referral Agencies


Legislative changes2
Legislative Changes

  • Schedule F (continued)

  • Codes used for credits

  • New credits

  • Other Refundable



Legislative changes continued1
Legislative Changes Continued

  • Act 702 – Effective for tax years beginning on or after January, 2006

    • If Federal/State e-filing and Federal refund is directly deposited, then State refund must be directly deposited as well. This may not apply if taxpayer has no personal checking account.

      Interest Rate Change- R.S. 9:3500(B) (1)

      Effective January 1, 2009

      (3 percentage points above Judicial Rate)

      Details – See Legislation Under Laws & Policies On Website


2008 individual income tax form changes
2008 Individual Income Tax Form Changes

IT-540 – Resident Return

  • Ln 8D – 65% Excess Federal Itemized Deductions

  • Add Ln 12D – 2008 Nonrefundable Louisiana

    School Readiness Credit

  • Field added to capture quality rating of daycare facility

  • Add Ln 20 - 2008 Refundable Louisiana

    School Readiness Credit

    Field added to capture quality rating of daycare facility


2008 individual income tax form changes1
2008 Individual Income Tax Form Changes

  • Add Ln 21 – Earned Income Credit

  • Add Ln 23 – Louisiana Property Insurance Credit


2008 ii tax form changes continued
2008 II Tax Form ChangesContinued

  • Removed line for Louisiana Housing Trust Fund donation

    Schedule E

    Ln 4E now 6E

    Codes added for exemptions

    16E – Voluntary Retrofit Residential Structure


2008 ii tax form changes continued1
2008 II Tax Form ChangesContinued

Schedule F

62F – Musical and Theatrical Productions

64F – Wind and Solar Energy System

65F – School readiness Child care Provider

66F – School Readiness Child Care Directors and Staff

67F – School readiness Business Supported Child Care

68F – School Readiness Fees and Grants to Resource and

Referral Agencies

80F- Other


Schedule G

Deleted code 165 Employee and Dependent

Health Insurance

Added code 236 Apprenticeship

Moved Code 216 to 260 Brownsfield

Separated motion picture credits into two codes

Motion picture resident code 256 and motion

picture infrastructure 261


La forms schedules that can be electronically transmitted
LA Forms & Schedules that canbe Electronically Transmitted

  • Form IT-540 - 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


La forms schedules that can be electronically transmitted1
LA Forms & Schedules that can be Electronically Transmitted

  • Supporting Federal Return and Schedules

  • State Only Returns

  • Form IT-540B – Nonresident and Part Year Return

  • Separate state extension next year


Paper documents to be retained by ero
Paper Documents to be retained by ERO

  • Signed Forms LA 8453 and corresponding W-2 forms, 1099s and all supporting documentation to be retained for 3 years

  • If using PIN, retain Federal E-file Signature Authorization Document, IRS Form 8879

  • The LA 8453 will be used as information document when IRS Form 8879 is used.


La exclusions
LA Exclusions

  • Exclusions in IRS Publication 1345 & 1345A

  • Prior year returns

  • Non-calendar year filers


Transmitting la electronic returns
Transmitting LA Electronic Returns

  • Follow procedures set by IRS Publication 1345 and 1345A

  • Confirm ability to electronically file state and federal data

  • LA return is transmitted with federal return, unless state only option utilized

  • If both federal and state submitted together, if either return rejects, both returns will reject.


Acknowledgement
Acknowledgement

  • After LA retrieves returns from IRS, an electronic acknowledgement is generated for each return and sent to IRS to provide to transmitters.

  • Transmitters should verify software includes state acknowledgement retrieval from IRS.

  • If acknowledgement not received within 3 business days, contact Electronic Filing Help Desk (225-219-2490/2492).


Error codes
Error Codes

D = Duplicate Return

Error Code 900

(Duplicate SSN Return will not be processed)

Direct Debit Problem

(Will be processed with no Direct Debit)


Imperfect e returns
Imperfect “E” Returns

  • Imperfect Returns will be Accepted by LA

    • An acceptance code of “E”

    • Approximately 75% of Imperfect Returns are usually correct

    • No way of knowing which SSN rejected nor for what specific reason

    • Taxpayer may be requested to submit documentation


Itin ssn mismatch
ITIN/SSN MISMATCH

  • Department of Revenue will accept this year.


Responsibilities
Responsibilities

  • Must comply with the requirements and specifications of IRS Publication 1345, 1345A and the Louisiana Handbook for Electronic Filers of Individual Income Tax Returns.

  • Must furnish taxpayer with a copy of all completed Louisiana forms and schedules filed for the taxpayer.

  • If used, signed Form LA 8453, state copies of W-2's and 1099's must be retained by ERO for 3 years


Responsibilities continued
ResponsibilitiesContinued

  • Must ensure electronic returns filed timely. Date returns transmitted to IRS will be considered filing date for LA returns.

  • Must verify taxpayer banking information for direct deposit/direct debit

  • Must check state acknowledgments to verify state portion received


Common errors
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

  • Transmitting Duplicate Returns


Common errors continued
Common ErrorsContinued

  • 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

  • Using another taxpayer’s payment voucher (do not make copies)


Electronic funds transfer eft
Electronic Funds Transfer ( EFT )

  • Available for:

    Corporation Income & Franchise Taxes

    Excise Taxes

    Sales Taxes

    Severance Taxes

    Withholding Taxes

  • Mandated by Statute for taxpayers with average payments that exceed $5,000 effective January 1, 2008.


Overview of business tax online filing programs
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 web filing and payments
LDR Web Filing and Payments

  • File returns via web – Submit direct debit payments online and specify effective date of payment; submit credit card payments online

  • Individual Income Tax Options

    • Individual Income Tax Return (IT-540), Payment & Extension

    • Check status of Income Tax Refund

    • (Refund status telephone number 1-888-829-3071)

      Go to www.revenue.louisiana.gov


Ldr web filing and payments continued
LDR Web Filing and Payments Continued

  • LaTAP:E-Access for Louisiana Business Accounts

  • LaTAP = Louisiana Taxpayer Access Point

    • TAP Demo available

  • Online account management for business taxpayers

    • View account activity

    • File returns & amendments

    • Make payments

    • Change account information


Ldr web filing and payments continued1
LDR Web Filing and PaymentsContinued

LaTAP - Business Tax Options:

  • Sales Tax – General (R-1029)

  • Hotel/Motel Sales Tax (R-1029HM)

  • Orleans and Jefferson Hotel/Motel Sales Tax (R-1029DS)

  • New Orleans Exhibition Hall Authority Sales Tax (R-1325)

  • Automobile Rental Excise Tax (R-1329)

  • Beer Tax

  • Excise Gasoline and Special Fuels

  • Withholding L-1 Tax Returns

  • Parish E-File


Ldr web filing and payments continued2
LDR Web Filing and PaymentsContinued

  • Corp Mef Pilot program

  • Attachments as pdf’s can be submitted on the Departments website for Individual Income tax 2007 and 2008

  • Attachments can be E-Faxed to

    225-231-6221

    Secure send - LCPA website for a fee

    [email protected]


Ldr web filing and payments continued3
LDR Web Filing and PaymentsContinued

  • Taxpayers who register for web filing online through LATAP – must currently be a registered taxpayer on our records

  • If new user, self-select their login ID and password – will receive authorization code

  • If previous online user, same user ID and PIN will be accepted


Ldr web filing and payments continued4
LDR Web Filing and PaymentsContinued

  • Taxpayers input tax information and program will calculate return based upon the input.

  • Upon calculation of the return, the taxpayer has the chance to modify the information or submit it using their Password as signature. If it is a balance due return, the taxpayer has the option of submitting the payment and choosing the effective date of the payment.


Ldr web filing and payments continued5
LDR Web Filing and PaymentsContinued

  • 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 a return is submitted via our system, then the taxpayer can view that return, and they can also call it back up and amend it.


Ldr web filing and payment business returns not on latap
LDR Web Filing and Payment Business Returns not on LATAP

  • Withholding L-2/L-3 Tax Returns (Downloadable)

  • Severance Oil & Gas O1d, O3, O5, G1d, G3, & G5Returns (Downloadable)

  • Online direct debit payments available for most Business and Individual Income Taxes

  • Online credit card payments available

  • Online Business Registration


On the horizon for electronic filing
On the horizon for electronic filing…

  • Corporate MeF filing – IRS has an 1120 electronic filing program and LA plans to open up a Corporate MeF pilot program in the near future.


On the horizon payroll information employer s withholding tax
On the horizon… Payroll InformationEmployer’s Withholding Tax

  • Effective January, 2008 – Act 452

    250 or more returns – required to file electronically

    January 2010 - 200 or more

    January 2012 - 150 or more

    January 2014 - 100 or more

    January 2016 - 50 or more


Contact names and phone numbers
Contact Names and Phone Numbers

State Electronic Filing Help Desk

For Tax Practitioners and Transmitters Only

Telephone: (225) 219-2488

Shanna Kelly/Kathleen Dixon

Telephone: (225) 219-2490/2492

[email protected]

Or

[email protected]

Fax Number: (225) 219-2651


Louisiana department of revenue contacts
Louisiana Department of Revenue Contacts

Fed/State E-Filing Program (225) 219-2488

Stacy Garrett (E-Services Manager)

Kay Wilson (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

(TDD) (225) 219-2114


Ldr website www revenue louisiana gov
LDR Website (www.revenue.louisiana.gov)

  • About Us

  • Publications

  • Laws and Policies

  • FAQ

  • Tax Fraud

  • Related Sites

  • News and Press Releases

  • Important Announcements

  • Hot Topics


Ldr website www revenue louisiana gov1
LDR Website (www.revenue.louisiana.gov)

Homepage offers links for complete information for

  • Individuals

  • Businesses

  • Practitioners

  • Policy Statement Subscription Service


Regional offices

AlexandriaLake Charles

900 Murray St, B-100 One Lakeshore Dr,1550

Alexandria LA 71301 Lake Charles 70629

318-487-5333 337-491-2504

Baton RougeMonroe

8549 United Plaza, 200 122 St John St, 105

Baton Rouge 70809 Monroe 71201

225-922-2300 318-362-3151

LafayetteNew Orleans

825 Kaliste Saloom Rd 1555 Poydras St, 2100

Lafayette 70508 New Orleans 70112

337-262-5455 504-568-5233

Regional Offices


Regional offices continued
Regional OfficesContinued

New Orleans Shreveport

Satellite Location1525 Fairfield Ave Room 630

1305 N Florida Ave Shreveport 71101

Covington 70433 318-676-7505

985-893-6277

Thibodaux

1418 Tiger Dr

Thibodaux 70301

985-447-0976


Questions
QUESTIONS ? ? ?

Please feel free to ask any questions.

If we cannot answer at this time, we will get an answer for you. You can always e-mail your question to our office or give us a call.


Reminders for tax year 2008
Reminders for Tax Year 2008

Check our website on a daily basis for any updated information and hot topics.

Check your softwareupdates.

Check for Stateacknowledgement of return.

Contact our office or the Regional Offices if we can assist you in any way.

Wishing you a very successful electronic filing tax season.


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