Transcript LouisianaDepartmentOfRevenue2014_V1

ELECTRONIC FILING
INDIVIDUAL
BUSINESS
TAX PROFESSIONALS
Tax Preparers who prepare more than 100 returns
90% of those returns must be E-Filed
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
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 Mandate
Extensions – 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 (ATSAcceptance Testing System)
A list of approved software vendors has been provided on the LDR Website on the Tax
Professional page.
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.
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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
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.
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.
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.
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
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
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
Composite Partnership Return (6922) are
available through MEF Third Party Vendors.
Please contact your vendor to determine whether
they will support this form.
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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.
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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.
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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.
LaTAP - Business Tax Options
Severance
Returns
Corporation
LDR
New for November 2014
Fiduciary Return ( IT-541)
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
• 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*
• 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)
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.
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)
Current Requirement- 100 or more W-2s
Act 452 required electronically filing
January 2014 - 100 or more
January 2016 -
50 or more
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 EFax for E-filed returns unless requested.
Approved Software Vendor List for Tax Year
2013
www.revenue.louisiana.gov
Under Tax Professionals Page
State Electronic Filing Help Desk
For Tax Practitioners and Transmitters Only
Telephone: (225) 219-2488
Shanna Kelly
Telephone: (225) 219-2490
E-mail addresses:
[email protected]
Fax Number: (225) 219-2651
LaTap/EFT/Parish E-File
Rodanda Washington/Ethel Taylor/Anne Dunlap
Telephone: (855) 307-3893, option 3
Fax Number: (225) 231-6201
Parish E-File
E-mail inquiries:
[email protected]
Check status of Income Tax Refund on our website.
https://esweb.revenue.louisiana.gov/wheresmyrefund/
Refund status telephone number- 1-888-829-3071