1. Tax Administration Division Michelle Galland, Director This information constitutes "informal advice" as contemplated by LA Administrative Code 61:III.101.D.3.

2. Electronic Payment Mandates The tax due in connection with the filing of any return, report, or other document exceeds $5,000. A taxpayer files tax returns more frequently than monthly and during the preceding twelve-month period, the average total payments exceed $5,000 per month. A company files withholding tax returns and payments on behalf of other taxpayers, and during the preceding twelve-month period, the average total payments for all tax returns filed exceed $5,000 per month *does not apply to individual income tax returns. This information constitutes "informal advice" as contemplated by LA Administrative Code 61:III.101.D.3.

3. Electronic Filing Mandate The taxpayer is required to pay electronically. 90% of the Individual income tax returns prepared by a tax preparer that prepares more than 100 state individual income tax returns during any calendar year. Composite Partnership Return Severance Tax—Oil or Gas. This information constitutes "informal advice" as contemplated by LA Administrative Code 61:III.101.D.3.

4. Electronic Filing Mandate Any return or report that a professional athletic team or professional athlete is required to file for the administration of the Sports Facility Assistance Fund. L-3 Transmittal of Withholding Tax Statements – Employers that file 100 or more W-2s. – Businesses required to withhold and to submit income taxes on gaming winnings This information constitutes "informal advice" as contemplated by LA Administrative Code 61:III.101.D.3.

5. The report is required for funds distribution: – Louisiana State and Parish and Municipalities Beer Tax Return, Form R-5621 – Lessors of Motor Vehicles, Form R-1029 – Statewide Hotel/Motel Sales Tax Return, Form R- 1029H/M – Hotel and Motel Sales Tax Return, Form R-1029DS – New Orleans Exhibition Hall Authority Additional Room Occupancy Tax & Food & Beverage Tax Return, Form R- 1325 – Tax Increment Financing District Sales Tax Returns, Form R-1029 This information constitutes "informal advice" as contemplated by LA Administrative Code 61:III.101.D.3. Electronic Filing Mandate

6. Extensions: – Individual Income Tax – Corporation Income & Franchise Tax – Composite Partnership On the way… – L-3 with 50 or more W-2s due on or after 1/1/2016. Fiduciary Income Tax extension Enterprise Zone/Quality Jobs Sales Tax Rebate Claims for Refund of Sales Tax This information constitutes "informal advice" as contemplated by LA Administrative Code 61:III.101.D.3.

7. NEW YEAR UPDATES This information constitutes "informal advice" as contemplated by LA Administrative Code 61:III.101.D.3.

8. Key Dates Jan 20 th - start accepting returns Feb 3 rd - start processing returns Feb 24 th - start issuing refunds This information constitutes "informal advice" as contemplated by LA Administrative Code 61:III.101.D.3.

9. Refund Options for 2014 Tax Year Taxpayers may choose among 3 options in 2015 – Paper check – Debit card – Direct deposit to bank account Beginning with the 2015 filing season for 2014 individual tax returns the default is a paper check--Act 420 of 2014 Taxpayers will receive a paper check if: – No refund option chosen – Direct deposit account number is incomplete or unreadable. This information constitutes "informal advice" as contemplated by LA Administrative Code 61:III.101.D.3.

10. Fiduciary Income Tax Tax is now part of our tax collection system. Can register for Louisiana ID number on LaTap. – We will auto register when you file extension or return. Be Sure to Provide Federal ID Number. If using LaTap to file or pay, Taxpayer must register with LDR first to obtain a Louisiana ID number and register in LaTap. This information constitutes "informal advice" as contemplated by LA Administrative Code 61:III.101.D.3.

11. Fiduciary Income Tax Extensions for 2014 tax year – Electronic filing will be available in LaTAP only. – Paper returns are also an option and will be available on website. Payments - Estimated 2014 & 2015, 2014 extension payments & payments with 2014 return – Electronic Option on LaTap. – Can mail in check or money order with appropriate voucher. This information constitutes "informal advice" as contemplated by LA Administrative Code 61:III.101.D.3.

12. Fiduciary Income Tax Tax Returns – Only Electronic Option on LaTap. – Paper version will be on website. If you have received a Louisiana tax id number, please notate it on your return. If you have not registered with us, a Louisiana tax id number will be issued upon filing of your return. This information constitutes "informal advice" as contemplated by LA Administrative Code 61:III.101.D.3.