Transcript Louisiana Department Of Revenue

Louisiana Department Of Revenue
ELECTRONIC FILING
INDIVIDUALS
BUSINESS
TA X P R O F E S S I O N A L S
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, nonresident 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 (ATSAcceptance 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 Efile 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.
LaTAP - Business Tax Options
Severance
Returns
Corporation
(short form)
LDR
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
LaWage
Bulk 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.
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)
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
o
January 2014 - 100 or more
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 Parker
Telephone: (225) 219-2490/2492
E-mail addresses:
[email protected] ; [email protected]
Fax Number: (225) 219-2651
Contact Names and Phone Numbers
LaTap/EFT/Parish E-File
Rodanda Washington/Darlene Corona/Glenda Edmond
Telephone: (225) 219-2203
E-mail addresses: [email protected]
[email protected]
[email protected]
Fax Number: (225) 231-6201
Parish E-File
https://parishe-file.revenue.louisiana.gov/default_1.aspx
E-mail addresses:
[email protected]
Louisiana Department of Revenue Contacts
Fed/State E-Filing Program
Stacy Garrett (E-Services Manager)
Travis Fossett (Electronic Filing Coordinator)
(225) 219-2488
Substitute Tax Form Acceptance
Fay Guidry
(225) 219-2763
Personal Income Tax
(225) 219-0102
Forms Request
(225) 219-2113
Telecommunications for the Deaf and Disabled
(TDD)
(225) 219-2114
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