Frequently Asked Questions
Collections
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What are guidelines that the Department uses to decide whether or not to waive penalties?
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How can I set up a payment plan to pay my outstanding tax liability?
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I was billed for delinquent penalty. Can this penalty be waived?
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How do I obtain the tax clearance required to obtain an alcoholic beverage or tobacco permit?
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Can the state seize my property if I don’t pay my outstanding tax liabilities?
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How are payments applied if I owe liabilities for multiple tax periods?
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Why was a levy placed against my bank account and how do I resolve it?
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How do I stop tax bills from being issued for tax periods after my business was closed?
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How do I resolve a bill for a tax return period that I recently filed?
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How do I resolve bills for taxes due before I began operating?
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How do I apply for an installment plan for my individual income tax liability?
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How can I check to see if my tax payments have been properly credited?
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How can I resolve a bill for individual income tax for a year that I was not a Louisiana resident?
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How can I find out information about my pay check garnishment?
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How do I find out the pay-off amount of my account and how can I make a payment?
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How can I obtain a corrected refund check because my original check had a misspelling of my name?
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How do I stop LDR from issuing bills after I have filed for bankruptcy?
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What should I do about a Cease and Desist Order issued to me?
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Where do I mail my tax payments in response to a notice of tax, interest, and penalties due?
Commercial Farmer Certification
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Which exemption certificates require the commercial farmer certification number?
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I rent horses for trail rides. Do I have to be certified as a commercial farmer?
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I am a catfish farmer. Do I need to be certified as a commercial farmer?
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I am a logger. Should I apply for the commercial farmer certification?
Corporation Income and Franchise Taxes
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How are Limited Liability Companies (LLCs) taxed for Louisiana income and franchise tax purposes?
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Who should I contact if I do not know the account number for my corporation?
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If my corporation is inactive, do I need to file a corporate income/franchise return?
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How do I request an extension to file a Louisiana Corporation Income and Franchise taxes return?
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How does a corporation close its Louisiana Revenue account number?
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How does Louisiana handle the adjustment made under IRC Section 280C?
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Can I amend my Louisiana return electronically even if I filed my original return on paper?
General Questions
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How do I check on the status of my Individual Income refund?
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What do I do if I owe taxes, but am unable to pay by the due date?
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Can I request a state income tax extension if I am unable to file my return before the due date?
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Why did I receive a bill from LDR even though I have already made a payment?
Estate Transfer Taxes
Individual Income Tax
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What do I do if I’m locked out of the LA File Online application on the LDR website?
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I did not live in or receive income from Louisiana. Why did I receive an individual income tax bill?
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My refund was mailed three days ago and I have not received it yet.
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Do I need to file a Louisiana individual income tax return if I am due a refund?
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Why do I still have to file a return when I am getting a refund too small to worry about?
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What information is required for LDR’s LA File Online individual return website application?
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Are interest and dividends from U.S. government obligations exempt from Louisiana income tax?
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Is interest from state or local government obligations exempt from Louisiana income tax?
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Is there a list of retirement system benefits that may be excluded from Louisiana income tax?
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What interest and dividends are eligible for exclusions from Louisiana income tax?
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What is the mailing address for individual income tax returns?
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How can I check on the status of my individual income tax refund?
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Is the school expense deduction allowed for children who attend pre-kindergarten?
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Can all school related fees paid for my child be included as part of the school expense deduction?
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Can I amend my Louisiana return on the department’s website?
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Can I amend my Louisiana return on the department’s website if I filed my original return on paper?
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Is there a deadline to request an extension to file a Louisiana Individual income Tax return?
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Is a nonresident professional athlete required to file an extension electronically?
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Where can I get more information concerning income taxes for a nonresident professional athlete?
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How does Louisiana handle the adjustment made under IRC Section 280C?
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I do not have internet access. How can I file my extension request electronically?
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This is my first time filing a tax return. Can I receive my refund via direct deposit?
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What changes was made to Form IT-540B-NRA for tax year 2021?
Sales Tax
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How can a dealer get a credit or refund of sales tax paid on purchases of items that were resold?
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Are sales to churches and nonprofit organizations subject to sales tax?
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When is the sales tax return due? What happens if I am late?
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Does the state of Louisiana require electronic payment of the tax?
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How do I get a sales tax-exempt number for a non-profit organization?
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Do businesses with Internet sales have to collect Louisiana sales tax on their sales?
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What are the criteria for determining if an item is a component of an immovable?
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Why should I have to pay taxes on items that the vendor did not charge me tax on?
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How can a taxpayer get sales tax information from the Department?
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Do I have to get an exemption certificate on all my customers making an exempt purchase?
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How can I become a quarterly filer, as I seldom have taxable transactions?
Criminal Investigations
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Do you investigate businesses for not withholding taxes from employees' salaries?
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When can I call you back to see how the investigation is going?
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Can you find out who used my child's Social Security Number?
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Who do I talk to about someone who hasn't filed taxes in several years?
Withholding Tax
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After I’m registered, what returns will I be required to file?
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I registered for withholding tax after the mail out of Form L-1. When will I receive my Form L-1?
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Can I use a Form L-1 from 2018 with a note attached to file for 2019?
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If an incorrect amount of withholding is paid for a period, how should it be corrected?
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Are corporation subsidiaries required to file separate withholding tax returns?
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On what income are employers required to withhold income tax?
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Does Louisiana require withholding on pensions, retirement income, and annuities?
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Are supplemental wage and vacation payments subject to withholding?
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Are employers required to file Form L-3 and the employees’ W-2 forms electronically?
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Are motion picture production companies subject to the same withholding tax filing requirements?
Filing Form 1099 MISC
These questions do not apply to gaming establishments. Please refer to Louisiana Administrative Code 61:I.1525 which requires income tax withholding by gaming establishments.
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Are Louisiana income taxes required to be withheld from payments reported on Form 1099 MISC?
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Does Louisiana participate in the combined Federal/State Program for reporting?
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Can Form 1099 MISC be submitted to Louisiana electronically?
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How many Forms 1099 MISC can I submit through LaWage, and what format should I use?
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Does the state of Louisiana require businesses to submit Federal Form 1099-NEC?
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On Federal Form 1099-NEC, what number should I use in box 6?
Federal-State Match Program
Suspension of Licenses
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What can I do to prevent the suspension or revocation of my licenses?
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After my licenses are suspended, what must be done to reinstate them?
Tuition Donation Rebate Program
The FAQs listed below apply to donations made between January 1, 2013 and December 31, 2017.
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Can donors designate their donation for a specific student or group of students?
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Can donors designate their donation for a specific school or group of schools?
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How much of a donor’s TDR donation is eligible for a rebate?
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How much of a donor’s donation can be used for administrative costs?
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How long does it take a donor to receive a rebate check from the Louisiana Department of Revenue?
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Will the Louisiana Department of Revenue communicate with the donor during the tax rebate process?
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Who should donors contact regarding specific tax liability questions?
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Where can potential donors view official Bulletins regarding the Tuition Donation Rebate Program?