electronic filing individuals business tax professionals
TRANSCRIPT
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Louisiana Department Of Revenue
ELECTRONIC FILING
INDIVIDUALS
BUSINESS
TAX PROFESSIONALS
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Tax Preparers who prepare more than 100 returns
January 1, 2012 90%
ACT 452- Mandates Electronic Filing
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RECEIVED
10/5/2011 - 1,523,761
2010 Electronic Returns
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WAYS TO FILE:
LDR WEBSITE THIRD PARTY VENDORS ELF - MEF EXTENSIONS
INDIVIDUALS
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WHAT CAN BE FILED
IT540 IT540B IT540NRA Where’s my REFUND?
INDIVIDUALS
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Available for most IRS 1040 filers and Louisiana resident IT540 & non-resident IT540B filers
Simultaneous filing of federal and state electronic returns
Option of filing State Only electronic
Electronically filed returns are more accurate with less chance of error
Benefits of E-File
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Electronic Return Originators or ERO’s accepted by the IRS will automatically be accepted into the state e-file program.
A list of approved software vendors has been provided on the LDR Website.
http://www.rev.louisiana.gov/sections/eservices/default.aspx
Only software developers are required to test with LA returns (PATS & ATS- Participants Acceptance Testing System)
Application Process
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The Louisiana Individual Income Tax forms and schedules that can be e-filed are:
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
Forms and Schedules
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Supporting Federal Return and Schedules
The State Only Return
IT540B, Nonresident and Part-Year Resident return
State extension
IT540NRA, Nonresident Athlete
Louisiana forms & Schedules that can be Electronically Transmitted
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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
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Exclusions in IRS publications 1345
Prior Year Returns
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:
What cannot be e-filed
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For taxpayers due a refund and requesting a direct deposit:
Will the funds be received by a financial institution outside of the territorial jurisdiction of the U.S.?
For taxpayers owing a balance and requesting a direct debit:
Will the funds originate from a financial institution outside of the territorial jurisdiction of the U.S.?
What cannot be e-filed (cont’d)
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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.
Transmitting Louisiana Electronic Returns
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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.
Acknowledgement
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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.
Error Codes
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Imperfect Returns will be accepted by Louisiana.
An acceptance code of “E” will be given for these returns.
It has been determined that approximately 75% of Imperfect Returns are usually correct.
There is no way of knowing which SSN rejected nor for what specific reason.
Taxpayer may be requested to submit documentation to verify the information submitted.
Imperfect Returns
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The Louisiana Department of Revenue will accept the following:
ITIN/SSN MISMATCH
(Individual Taxpayer Identification Number/Social Security Number Mismatch)
ITIN/SSN MISMATCH
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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
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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)
Common Errors (Cont’d)
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Do not mail LA 8453s unless requested by our office.
Do not use another taxpayer's voucher.
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• 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 Options
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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.
Overview of Business Tax Online Filing Programs
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NEW BUSINESS REGISTRATION LA TAP LAWAGE - L-2, L-3, 1099 CORPORATION - BULK EXTENSIONS, MEF SEVERANCE EFT – ELECTRONIC FUNDS TRANSFER PARISH E-FILE RESALE CERTIFICATES TAX INCENTIVES
BUSINESS
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• 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 (Cont’d)
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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)
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• 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.
LDR Web Filing and Payments (Cont’d)
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BUSINESS PAYMENTS BUSINESS TAX CREDIT CARD PAYMENTS CORPORATION ESTIMATED PAYMENTS
BUSINESS
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LDR
Sales Tax – General (R-
1029)
New 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 G2 and O2
Applications
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Withholding L-2/L-3 Tax Online direct debit payments available for most Business
and Individual Income Taxes
Online Business Registration
Online credit card payments available
Severance Oil & Gas O1D, O3, O5, G1D, G3, & G5 Returns
LDR Web Filing and Payment Business Returns not on LATAP
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Payroll Information Employer’s Withholding Tax
Act 452 required electronically filing
o January 2012 - 150 or more
o January 2014 - 100 or moreo January 2016 - 50 or more
On the horizon for electronic filing…
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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: [email protected] [email protected]
Fax Number: (225) 219-2651
Contact Names and Phone Numbers
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LaTap/EFTRodanda Washington
Telephone: (225) 219-2203 E-mail addresses: [email protected]
Fax Number: (225) 231-6201
Parish E-Filehttps://parishe-file.revenue.louisiana.gov/default_1.aspx
Debra GuilloryTelephone: (225) 219-2484
E-mail addresses: [email protected] Number: (225) 219-2651
Contact Names and Phone Numbers
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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)
Louisiana Department of Revenue Contacts
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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.
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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
District Offices
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Decals are available online www.revenue.louisiana.gov/LaTap Register now to create a LaTap Account Register for an IFTA Account Login into your IFTA account Select “Make a payment” Select December 31,2011 Enter the payment in $2.00 increments
for the number of decals requested
IFTA
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QUESTIONS
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