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.

Individuals

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 70821-3193 Requests should include the tax preparer's identification number and the valid reasons why the tax preparer cannot comply with the electronic filing mandate.

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) 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 1040 1 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 2106 4 Form 2210 1 Form 2441 1 Form 4562 Unbounded Form 8283 Unbounded Form 8812 1 Form 8829 32 Form 8863 1 Form 8880 1 Form 8888 1 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 225-231-6221 or if your software supports MEF you can attach your documentation. If you use the LDR website follow the instructions to submit the documentation.

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

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

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. http://www.rev.louisiana.gov/sections/eservices/default.aspx

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.

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

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.

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)-219-2490 if acknowledgement is not received within 3 business days.

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

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

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

LDR WEB Filing Options

LDR Web Filing and Payments Options 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

Popular Links www.revenue.louisiana.gov

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

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.

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

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

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*

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.

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)

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.

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)

Payroll Information Employer’s Withholding Tax Current Requirement- 150 or more W-2s Act 452 required electronically filing *January 2014 - 100 or more January 2016 - 50 or more

Tax Professionals

E- Fax Number for Attachments (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 E-Fax for E-filed returns unless requested.

Approved Software Vendors Approved Software Vendor List for Tax Year 2013 http://www.revenue.louisiana.gov/sections/preparer/default.aspx

LA TAX AMNESTY http://ldrtaxamnesty.com/

Contact Names and Phone Numbers State Electronic Filing Help Desk For Tax Practitioners and Transmitters Only Telephone: (225) 219-2488 Shanna Kelly Telephone: (225) 219-2490 E-mail addresses: Shanna.Kelly@la.gov Fax Number: (225) 219-2651

Contact Names and Phone Numbers LaTap/EFT/Parish E-File Rodanda Washington/Cassandra Covington/Anne Dunlap Telephone: (225) 219-2203 Fax Number: (225) 231-6201 Parish E-File https://parishe-file.revenue.louisiana.gov/default_1.aspx E-mail addresses: support-parishe-file@la.gov

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)

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

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