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
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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 IT540 & 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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Benefits of E-File (cont'd)
• 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
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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/defau
lt.aspx
Only software developers are required to test with LA
returns (PATS-Participants Acceptance Testing System)
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Forms and Schedules
The Louisiana Individual Income Tax forms and
schedules that can be e-filed are:
 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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Louisiana Forms & Schedules that can be Electronically Transmitted
• Supporting Federal Return and Schedules
• The State Only Return
• IT540B, Nonresident and Part-Year Resident return
• State extension
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Paper Documents to be retained by ERO
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.
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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 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.?
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Transmitting Louisiana Electronic Returns
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.
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Acknowledgement
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.
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Error Codes
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.
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Imperfect Returns
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.
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ITIN/SSN MISMATCH
The Louisiana Department of Revenue
will accept the following this year:
ITIN/SSN MISMATCH
(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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Responsibilities (Cont'd)
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
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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 LDR
Using 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
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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.
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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LaTAP - Business Tax Options
New: Severance
G2 and O2
Applications
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LDR Web Filing and Payments (Cont'd)
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)-219-2651
Email parishe-file@la.gov
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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
Withholding
L-2/L-3 Tax R
Severance Oil & Gas
O1D, O3, O5, G1D, G3,
& G5 Returns
Online credit card
payments available
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Online direct debit
payments available for
most Business and
Individual Income Taxes
Online Business
Registration
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 more
January 2012 - 150 or more
January 2014 - 100 or more
January 2016 - 50 or more
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Contact Names and Phone Numbers
State Electronic Filing Help Desk
For Tax Practitioners and Transmitters Only
Telephone: (225) 219-2488
Shanna Kelly/Kathleen Parker
Telephone: (225) 219-2490/2492
E-mail addresses:
Kathleen.parker@la.gov
Shanna.kelly@la.gov
Fax Number: (225) 219-2651
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Contact Names and Phone Numbers
LaTap/EFT
Rodanda Washington
Telephone: (225) 219-2203
E-mail addresses:
Rodanda.Washington@la.gov
Fax Number: (225) 231-6201
Parish E-File
https://parishefile.revenue.louisiana.gov/default_1.aspx
Debra Guillory
Telephone: (225) 219-2484
E-mail addresses:
support-parishe-file@la.gov
Fax Number: (225) 219-2651
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Louisiana Department of Revenue Contacts
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Fed/State E-Filing Program
Stacy Garrett (E-Services Manager)
Travis Fossett (Electronic Filing Coordinator)
(225) 219-2488
Substitute Tax Form Acceptance
Fay Guidry
(225) 219-2763
Personal Income Tax
(225) 219-0102
Forms Request
(225) 219-2113
Telecommunications for the Deaf and Disabled
(TDD)
(225) 219-2114
Updated information will be posted as available.
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,1550
Lake Charles 70629
337-491-2504
New Orleans District
1555 Poydras St, 2100
New Orleans 70112
504-568-5233
Northern District (Alexandria, Monroe & Shreveport)
900 Murray Street Room B-100
Alexandria, LA 71301-7643
318-487-5175
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Questions
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