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Louisiana Department of Revenue E- File & E- Pay

Quick, Accurate and Convenient

Personal & Business Tax Filings and Payments Made Easy!

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ACT 452-Mandates 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

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

• Simultaneous filing of federal and state electronic returns

• Option of filing STATE ONLY electronic

• A dedicated and knowledgeable preparer

• Electronically filed returns are more accurate with less chance of errors

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• 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

Benefits of E-File (cont'd)

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Application Process

Electronic Return Originators or ERO’s accepted by the IRS will automatically be accepted into the state e-file program.

Annual state compliance checks are performed on all EROs.

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-Participants Acceptance Testing System)

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The Louisiana Individual Income Tax forms and schedules that can be e-filed are:

Forms and Schedules

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

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• Supporting Federal Return and Schedules

• The State Only Return • IT540B, Nonresident and Part-Year Resident return

• State extension

Louisiana Forms & Schedules that can be Electronically Transmitted

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The Forms LA 8453 and corresponding W-2 forms, 1099s and all supporting documentation must be retained for at least 3 years. (Taxpayer’s form LA 8453OL)

If using PIN (Personal Identification Number) retain Federal E-file signature Authorization Document, IRS Form 8879

The LA 8453 will be used as an information document when IRS Form 8879 is used. The LA 8453 must be signed and retained when a state only return is transmitted.

Paper Documents to be retained by ERO

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What cannot be e-filed

Exclusions in IRS Publications 1345

• Prior Year Returns• IAT (International ACH Transaction) will not be accepted this

year.

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:

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.?

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.?

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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 900Duplicate 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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ITIN/SSN MISMATCH

ITIN/SSN MISMATCH

The Louisiana Department of Revenue will accept the following this year:

(Individual Taxpayer Identification Number/Social Security Number Mismatch)

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Responsibilities

Must comply with the requirements and specifications of IRS Publication 1345 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.

Do not mail LA 8453s and W-2s to LDR.

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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

Responsibilities (Cont'd)

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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

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

Do not mail LA 8453s unless requested by our office. Do not use another taxpayer's voucher.

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LDR Web Filing and Payments Options• 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 (Cont’d)

• 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)

• 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.

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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.

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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

New: Severance

G2 and O2 Applications

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Business tax online filing via the Department of Revenue’s website is free and secure

Parish E-file

E-Service help desk should be contacted for problems or questions on Parish E-file. Phone (225)-219-2484 Fax (225)-219-2651Email parishe-file@la.gov

LDR Web Filing and Payments (Cont'd)

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

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LDR Web Filing and Payment Business Returns not on LATAP

WithholdingL-2/L-3 Tax R

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

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On the horizon for electronic filing…

Single Sign-On for business

Payroll Information Employer’s Withholding Tax

Act 452 required electronically filing

January, 2008- 250 or more returns

January 2010 - 200 or moreJanuary 2012 - 150 or moreJanuary 2014 - 100 or moreJanuary 2016 - 50 or more

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Contact Names and Phone Numbers

State Electronic Filing Help DeskFor Tax Practitioners and Transmitters Only

Telephone: (225) 219-2488

Shanna Kelly/Kathleen ParkerTelephone: (225) 219-2490/2492

E-mail addresses: Kathleen.parker@la.gov

Shanna.kelly@la.govFax Number: (225) 219-2651

Contact Names and Phone Numbers LaTap/EFT

Rodanda WashingtonTelephone: (225) 219-2203

E-mail addresses: Rodanda.Washington@la.govFax Number: (225) 231-6201

Parish E-Filehttps://parishe-file.revenue.louisiana.gov/default_1.aspx

Debra GuilloryTelephone: (225) 219-2484

E-mail addresses: support-parishe-file@la.govFax Number: (225) 219-2651

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Louisiana Department of Revenue Contacts

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)

Updated information will be posted as available.

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District Offices

Effective August 15, 2010 the regional offices will be collapsed into three districts, North, south, and New Orleans.

Southern District (Baton Rouge, Lafayette & Lake Charles) One Lakeshore Dr,1550Lake Charles 70629337-491-2504

New Orleans District1555 Poydras St, 2100New Orleans 70112504-568-5233

Northern District (Alexandria, Monroe & Shreveport) 900 Murray Street Room B-100Alexandria, LA 71301-7643318-487-5175

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Questions

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