1. Louisiana Department Of Revenue
ELECTRONIC FILING
INDIVIDUAL
BUSINESS
TAX PROFESSIONALS
Hello my name is _________ and I work with LDR . We are here today to share with you the advantages of electronic filing.

2. Individuals

3. ACT 452- Mandates Electronic Filing
Tax Preparers who prepare more than 100 returns
90% of those returns must be E-Filed
Required to electronically file returns,
Can tax preparers opt-out?
No, there is no provision in the law that allows a preparer to opt-out. However LAC 61:III.1501.E provides that the secretary may waive the electronic filing requirement if it is determined that complying with the requirement would cause an undue hardship. Waivers must be requested and and each request will be considered individually. Requests should be addressed to: Tax Administration Division Post Office Box 3193 Baton Rouge, Louisiana
Requests should include the tax preparer's identification number and the valid reasons why the tax preparer cannot comply with the electronic filing mandate.

4. INDIVIDUAL INCOME TAX
Ways To File: Louisiana Department of Revenue’s Website IT-540 (Resident Return) IT540B (Non-Resident Return) IT540NRA (Non-Resident Athlete) Electronic Filing Mandate Extensions (single extensions or bulk extensions)– Electronic Filing Mandate
LDR website allows individuals to file their IT540 and IT540NRA returns and extensions.
Payments can be made on LDR website.
Credit card payments can be made through OPC a 3.5% fee is charged by OPC.
Refund information is also available
Tax preparers also have the option of filing through the use of third party vendors. Some of the vendors offer the option of filing the extension and the Income tax return.
ELF – Legacy
MEF – Modernized e-file offers the ability to submit attachments. Mef also allows the tax preparer to file returns for the last five years electronically. Mef is limited because the number of returns supported are limited by IRS
TY 2010 Accepted Forms and Schedules for Form 1040
The chart below identifies the 1040-related forms and schedules that will be accepted for Tax
Year 2010 and the maximum number of forms that may be submitted with each return.
Form 1040
Form
Schedule A (Form 1040) 1
Schedule B (Form 1040) 1
Schedule C (Form 1040) 8
Schedule D (Form 1040) 1
Schedule E (Form 1040) 1
Schedule EIC (Form 1040) 1
Schedule M (Form 1040) 1
Schedule R (Form 1040) 1
Schedule SE (Form 1040) 2
Form 1099-R 20
Form
Form
Form
Form 4562 Unbounded
Form 8283 Unbounded
Form
Form
Form
Form
Form
Form W-2 50
Software developers are required to convert to Mef by the end of TY2012 filing year 2013.
LDR has requested that all software developers support the electronic filing on the extension.
The whole return can be electronically filed regardless if documentation is required.
Documentation can be E-faxed or if your software supports MEF you can attach your documentation. If you use the LDR website follow the instructions to submit the documentation.

5. 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 Mandate
Extensions – Electronic Filing Mandate

6. Individual Income Tax Benefits of Modernized E-File:
Simultaneous filing of federal and state electronic returns
State Only electronic returns
Prior Year Returns Accepted
Attachments
No Electronic Filing Cut Off Date
All of the above make you look good

7. 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 (ATS- Acceptance Testing System)
A list of approved software vendors has been provided on the LDR Website.

8. 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 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.

9. Exclusions
Exclusions in IRS publications 1345: IAT (International ACH Transaction) will not be accepted.

10. Transmitting Louisiana Electronic Returns
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.

11. Acknowledgements
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.
Contact our office, Electronic Filing Help Desk at (225) if acknowledgement is not received within 3 business days.

12. MEF Rejects 2013 Filing Season Rejects from software product
Rejects issued from LA for technical issues with the software
* Contact your vendor for any technical reject issues

13. Important Reminders PO Boxes are accepted
Check acknowledgements to determine whether
the return was received
Include all Prepayments, Declaration amounts
Do Not Mail the LA8453s to LDR

14. Important Reminders Cont.
Double check bank account information for direct deposit/direct debit
Double check the date and/or amount for direct debit

15. LDR WEB Filing Options

16. LDR Web Filing and Payments Options
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

17. Popular Links

18. Business Payments for all taxes can be made on the website
Credit card payments can be made through OPC a 3.5% fee is charged by OPC

19. Composite Partnership
NEW for 2013 Composite Partnership Return (6922) will be available through MEF Third Party Vendors. Please contact your vendor to determine whether they will support this form.

20. LaTAP - Business Tax Options
Sales Tax
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/Payments
Orleans and Jefferson Hotel/Motel Sales Tax (R-1029DS)
Beer Tax
Parish E-File
IFTA
Resale
Certificate
Severance
Returns
Corporation
LDR

21. LaTap Business Options
Who Can Access LaTAP?
Louisiana tax accounts, including:
• Automobile Rental *
• Corporation Income & Franchise*
• Excise – Beer*
• Excise – Special Fuel Supplier*
• Excise – Alcohol
• Excise – HZ Waste
• Excise – Inspection and Supervision
• Excise – Transportation and Communication

22. 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*

23. 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.

24. LDR Web Filing Options not on LATAP
Withholding- LaWage W-2/L-3 (Annual Transmittal Document) Online Business Registration Severance Tax Application Oil & Gas O1D, O3, O5, G1D, G3, & G5 Returns Bulk Extensions(Individual and Corporation)

25. FSET- Withholding L-1 Returns and Payments
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.

26. Withholding Electronic Filing Methods
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)

27. Payroll Information Employer’s Withholding Tax
Current Requirement- 150 or more W-2s
Act 452 required electronically filing
*January or more
January or more

28. Tax Professionals

29. E- Fax Number for Attachments
(225)
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.

30. Approved Software Vendors
Approved Software Vendor List for Tax Year 2013

31. LA TAX AMNESTY

32. Contact Names and Phone Numbers
State Electronic Filing Help Desk
For Tax Practitioners and Transmitters Only
Telephone: (225)
Shanna Kelly
Telephone: (225)
addresses:
Fax Number: (225)

33. Contact Names and Phone Numbers
LaTap/EFT/Parish E-File
Rodanda Washington/Cassandra Covington/Anne Dunlap
Telephone: (225)
Fax Number: (225)
Parish E-File
addresses:

34. Louisiana Department of Revenue Contacts
Fed/State E-Filing Program (225)
Stacy Garrett (E-Services Manager)
Travis Fossett (Electronic Filing Coordinator)
Substitute Tax Form Acceptance (225)
Fay Guidry
Personal Income Tax (225)
Forms Request (225)
Telecommunications for the Deaf and Disabled (225)
(TDD)

35. Taxpayer Refund Information Options
Check status of Income Tax Refund on our website.
Refund status telephone number

36. QUESTIONS