electronic filing individual business tax professionals
TRANSCRIPT
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:
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