Frequently Asked Questions
Does a corporation that made the federal election to be taxed in accordance with the provisions of 26 U.S.C. Subtitle A, Chapter 1, Subchapter S have to make the pass-through entity tax election under LA R.S. 47:287.732.2?
Does the purchase or lease of a band instrument for students who attend a private school, or who attend a public school, or who are home-schooled qualify as an eligible expense for the purposes of the school expense deduction?
I pay child support for my children, and my ex-spouse pays their tuition and fees at a private school. I claim the children as dependents on my return because of the terms of the divorce decree. Am I able to take the tax deduction for elementary and secondary education even though I do not directly pay the tuition and fees?
I receive child support for my children, and some of it is used to pay their tuition and fees at a private school. I am unable to claim the children as dependents on my return because of the terms of the divorce decree. However, since I do pay the tuition, fees, and other expenses, am I able to take the deduction for elementary and secondary education?
Before my child can begin school, the school requires that I provide her immunization records, including the dates when she received required immunizations and booster shots. Are doctor's visits and immunization shots eligible expenses to include for the school expense deduction?
The school that my child attends recommends that he participate in an afterschool tutoring program to help him advance to the next grade level. Is this expense allowed for the school expense deduction?
I am in the air conditioning and heating business. We sell, service and install heating and cooling systems. We pay the sales tax on our purchases of these systems. We have a contract to install a cooling system to a state agency. Do we owe the use tax on the purchases that go into this job?
One of our employees is a military spouse who has filed Form L-4E and is claiming the Military Spouse Income Tax Exemption. On the W-2 that we file with Louisiana, should we show their Louisiana Wages in Box 16, State wages?
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.
The Louisiana Department of Revenue has sent a notice and letter of inquiry to me saying that, because I filed a federal income tax return using a Louisiana address, I might also be liable for the filing of a state income tax return for the same year. How did the Department of Revenue receive this information?
I received a proposed assessment for Louisiana income taxes for a prior year based upon the income that I reported on my federal return for that year without first having received the notice and letter of inquiry from the Louisiana Department of Revenue giving me the opportunity to provide information showing that taxes are not due. What steps can I now take to show that taxes are not due for that year so that the assessment can be set aside?
The Department of Revenue has sent me a notice saying that my driver’s license or hunting license might be suspended or revoked because of non-payment of taxes. What grants the Louisiana Department of Revenue the right to take this action?