Louisiana Department of Revenue

1
Louisiana Department of Revenue
E- FILE E- PAY Quick, Accurate and Convenient
Personal Business Tax Filings and Payments
Made Easy !
2
Act 452Mandates Electronic Filing

• Tax Preparers who prepare more than 100
  individual returns
• January 1, 2008 - 30
• January 1, 2010 - 60
• January 1, 2012 - 90

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Benefits of E-File

• Available for most IRS 1040 filers and LA
  resident IT-540 non-resident IT-540B filers
• Simultaneous filing of federal and state
  electronic returns
• Option of filing state ONLY electronic returns
• A dedicated and knowledgeable preparer

4
Benefits of E-FileContinued

• 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

5
Application Process

• Acceptance into federal program by Applying
  online at www.irs.gov
• After initial federal acceptance/approval, EROs
  are accepted by Louisiana without additional
  state registration.
• Annual state compliance checks are performed on
  all EROs
• Only software developers are required to test
  with LA returns (PATS-Participants Acceptance
  Testing System)

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Legislative Changes 2008 Regular Session
7
Legislative Changes

• Schedule E Adjustments to Income
• Code 16E Voluntary Retrofit Residential
  Structure
• Codes used on form for exemptions
• (01E, 02E, 03E, 04E, 05E, 06E, 07E, 08E, 09E,
  10E, 11E, 12E, 13E, 14E, 15E, 49E)

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Legislative Changes

• Schedule F Refundable Credits (NEW)
• 64F - Wind and Solar Energy Systems
• 65F - School Readiness Child Care Provider
• 66F - School Readiness Child Care Directors and
• Staff
• 67 F- School Readiness Business Supported Child
• Care
• 68F - School Readiness Fees and Grants to
• Resource and Referral Agencies

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Legislative Changes

• Schedule F (continued)
• Codes used for credits
• New credits
• Other Refundable

10
Legislative Changes Continued

• LA R-540EIC

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Legislative Changes Continued

• Act 702 Effective for tax years beginning on or
  after January, 2006
• If Federal/State e-filing and Federal refund is
  directly deposited, then State refund must be
  directly deposited as well. This may not apply
  if taxpayer has no personal checking account.
• Interest Rate Change- R.S. 93500(B) (1)
• Effective January 1, 2009
• (3 percentage points above Judicial Rate)
• Details See Legislation Under Laws
  Policies On Website

12
2008 Individual Income Tax Form Changes

• IT-540 Resident Return
• Ln 8D 65 Excess Federal Itemized Deductions
• Add Ln 12D 2008 Nonrefundable Louisiana
• School Readiness
  Credit
• Field added to capture quality rating of daycare
  facility
• Add Ln 20 - 2008 Refundable Louisiana
• School Readiness Credit
• Field added to capture quality rating of daycare
  facility

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2008 Individual Income Tax Form Changes

• Add Ln 21 Earned Income Credit
• Add Ln 23 Louisiana Property Insurance Credit

14
2008 II Tax Form ChangesContinued

• Removed line for Louisiana Housing Trust Fund
  donation
• Schedule E
• Ln 4E now 6E
• Codes added for exemptions
• 16E Voluntary Retrofit Residential
  Structure

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2008 II Tax Form ChangesContinued

• Schedule F
• 62F Musical and Theatrical Productions
• 64F Wind and Solar Energy System
• 65F School readiness Child care Provider
• 66F School Readiness Child Care Directors and
  Staff
• 67F School readiness Business Supported Child
  Care
• 68F School Readiness Fees and Grants to
  Resource and
• Referral Agencies
• 80F- Other

16
Schedule G Deleted code 165 Employee and
Dependent Health Insurance
Added code 236 Apprenticeship Moved Code
216 to 260 Brownsfield Separated motion
picture credits into two codes Motion
picture resident code 256 and motion
picture infrastructure 261
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LA Forms Schedules that canbe Electronically
Transmitted

• 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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LA Forms Schedules that can be Electronically
Transmitted

• Supporting Federal Return and Schedules
• State Only Returns
• Form IT-540B Nonresident and Part Year Return
• Separate state extension next year

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Paper Documents to be retained by ERO

• Signed Forms LA 8453 and corresponding W-2 forms,
  1099s and all supporting documentation to be
  retained for 3 years
• If using PIN, retain Federal E-file Signature
  Authorization Document, IRS Form 8879
• The LA 8453 will be used as information document
  when IRS Form 8879 is used.

20
LA Exclusions

• Exclusions in IRS Publication 1345 1345A
• Prior year returns
• Non-calendar year filers

21
Transmitting LA Electronic Returns

• Follow procedures set by IRS Publication 1345 and
  1345A
• Confirm ability to electronically file state and
  federal data
• LA return is transmitted with federal return,
  unless state only option utilized
• If both federal and state submitted together, if
  either return rejects, both returns will reject.

22
Acknowledgement

• After LA retrieves returns from IRS, an
  electronic acknowledgement is generated for each
  return and sent to IRS to provide to
  transmitters.
• Transmitters should verify software includes
  state acknowledgement retrieval from IRS.
• If acknowledgement not received within 3 business
  days, contact Electronic Filing Help Desk
  (225-219-2490/2492).

23
Error Codes
D Duplicate Return Error Code 900 (Duplicate
SSN Return will not be processed) Direct Debit
Problem (Will be processed with no Direct Debit)
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Imperfect E Returns

• Imperfect Returns will be Accepted by LA
• An acceptance code of E
• Approximately 75 of Imperfect Returns are
  usually correct
• No way of knowing which SSN rejected nor for
  what specific reason
• Taxpayer may be requested to submit documentation

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ITIN/SSN MISMATCH

• Department of Revenue will accept this year.

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Responsibilities

• Must comply with the requirements and
  specifications of IRS Publication 1345, 1345A 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

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ResponsibilitiesContinued

• 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 ErrorsContinued

• 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 taxpayers payment voucher (do not
  make copies)

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Electronic Funds Transfer ( EFT )

• Available for
• Corporation Income Franchise Taxes
• Excise Taxes
• Sales Taxes
• Severance Taxes
• Withholding Taxes
• Mandated by Statute for taxpayers with average
  payments that exceed 5,000 effective January 1,
  2008.

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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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LDR Web Filing and Payments

• 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 Continued

• LaTAP E-Access for Louisiana Business Accounts
• LaTAP Louisiana Taxpayer Access Point
• TAP Demo available
• Online account management for business taxpayers
• View account activity
• File returns amendments
• Make payments
• Change account information

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LDR Web Filing and PaymentsContinued

• LaTAP - Business Tax Options
• Sales Tax General (R-1029)
• Hotel/Motel Sales Tax (R-1029HM)
• Orleans and Jefferson Hotel/Motel Sales Tax
  (R-1029DS)
• New Orleans Exhibition Hall Authority Sales Tax
  (R-1325)
• Automobile Rental Excise Tax (R-1329)
• Beer Tax
• Excise Gasoline and Special Fuels
• Withholding L-1 Tax Returns
• Parish E-File

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LDR Web Filing and PaymentsContinued

• Corp Mef Pilot program
• Attachments as pdfs can be submitted on the
  Departments website for Individual Income tax
  2007 and 2008
• Attachments can be E-Faxed to
• 225-231-6221
• Secure send - LCPA website for a fee
• Tax.preparers_at_la.gov

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LDR Web Filing and PaymentsContinued

• 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

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LDR Web Filing and PaymentsContinued

• Taxpayers input tax information and program will
  calculate return based upon the input.
• Upon calculation of the return, the taxpayer has
  the chance to modify the information or submit it
  using their Password as signature. If it is a
  balance due return, the taxpayer has the option
  of submitting the payment and choosing the
  effective date of the payment.

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LDR Web Filing and PaymentsContinued

• 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 our 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 Returns (Downloadable)
• Severance Oil Gas O1d, O3, O5, G1d, G3, G5
  Returns (Downloadable)
• Online direct debit payments available for most
  Business and Individual Income Taxes
• Online credit card payments available
• Online Business Registration

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On the horizon for electronic filing

• Corporate MeF filing IRS has an 1120
  electronic filing program and LA plans to open up
  a Corporate MeF pilot program in the near future.

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On the horizon Payroll InformationEmployers
Withholding Tax

• Effective January, 2008 Act 452
• 250 or more returns required to file
  electronically
• 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 [phone]
• Shanna Kelly/Kathleen Dixon
• Telephone [phone]
• Kathleen.dixon_at_la.gov
• Or
• Shanna.kelly_at_la.gov
• Fax Number [phone]

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Louisiana Department of Revenue Contacts

• Fed/State E-Filing Program [phone]
• Stacy Garrett (E-Services Manager)
• Kay Wilson (Electronic Filing Coordinator)
• Substitute Tax Form Acceptance (225)
  219-2763
• Fay Guidry
• Personal Income Tax (225)
  219-0102
• Forms Request [phone]
• Telecommunications for the Deaf and Disabled
• (TDD) [phone]

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LDR Website (www.revenue.louisiana.gov)

• About Us
• Publications
• Laws and Policies
• FAQ
• Tax Fraud
• Related Sites
• News and Press Releases
• Important Announcements
• Hot Topics

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LDR Website (www.revenue.louisiana.gov)

• Homepage offers links for complete information
  for
• Individuals
• Businesses
• Practitioners
• Policy Statement Subscription Service

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Regional Offices

• Alexandria Lake Charles
• 900 Murray St, B-100 One Lakeshore Dr,1550
• Alexandria LA 71301 Lake Charles 70629
• 318-487-5333 337-491-2504
• Baton Rouge Monroe
• 8549 United Plaza, 200 122 St John St, 105
• Baton Rouge 70809 Monroe 71201
• 225-922-2300 318-362-3151
• Lafayette New Orleans
• 825 Kaliste Saloom Rd 1555 Poydras St, 2100
• Lafayette 70508 New Orleans 70112
• 337-262-5455 504-568-5233

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Regional OfficesContinued

• New Orleans Shreveport
• Satellite Location 1525 Fairfield Ave Room 630
• 1305 N Florida Ave Shreveport 71101
• Covington 70433 318-676-7505
• 985-893-6277
• Thibodaux
• 1418 Tiger Dr
• Thibodaux 70301
• 985-447-0976

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QUESTIONS ? ? ?

• Please feel free to ask any questions.
• If we cannot answer at this time, we will get an
  answer for you. You can always e-mail your
  question to our office or give us a call.

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Reminders for Tax Year 2008

• Check our website on a daily basis for any
  updated information and hot topics.
• Check your software updates.
• Check for State acknowledgement of return.
• Contact our office or the Regional Offices if we
  can assist you in any way.
• Wishing you a very successful electronic filing
  tax season.