Frequently Asked Questions

Collections

1. Can I request a Penalty Waiver On-Line?

2. Why do I owe penalty and interest if I filed an extension?

3. Why did you change my filing frequency?

4. How are interest and penalties computed?

5. What are guidelines that the Department uses to decide whether or not to waive penalties?

6. Why are you taking my federal refund?

7. How can I set up a payment plan to pay my outstanding tax liability?

8. What relief is available for financial and personal hardships that prevent taxpayers from paying their full tax liability available?

9. Why does the Department of Wildlife and Fisheries require a sales tax clearance before they will complete my boat registration?

10. I received a notice in the mail from the Department of Public Safety informing me that my driver’s license has been suspended due to nonpayment of taxes. How do I resolve this?

11. Why are delinquent penalties assessed?

12. I was billed for delinquent penalty. Can this penalty be waived?

13. Why is interest assessed?

14. I was billed for interest. Can the interest be waived?

15. How do I obtain the tax clearance required to obtain an alcoholic beverage or tobacco permit?

16. Can the state seize my property if I don’t pay my outstanding tax liabilities?

17. How are payments applied if I owe liabilities for multiple tax periods?

18. Why was a levy placed against my bank account and how do I resolve it?

19. How do I stop tax bills from being issued for tax periods after my business was closed?

20. How do I resolve a bill for a tax return period that I recently filed?

21. How do I resolve bills for taxes due before I began operating?

22. How do I apply for an installment plan for my individual income tax liability?

23. How can I check to see if my tax payments have been properly credited?

24. Why would the liability reflected on my installment payment agreement be less than the liability amount on my bills?

25. How can I resolve a bill for individual income tax for a year that I was not a Louisiana resident?

26. How do I resolve my corporation income tax bill for a short period filing that indicates that my corporation owes more income tax than I calculated?

27. I am registered as a hotel/motel. Can I report my sales tax collected on room rentals on the state sales tax return?

28. Electronic Filing Required Effective July 2009

29. How can I check to see if my individual income tax return has been processed and when my refund will be issued?

30. How can I find out information about my pay check garnishment?

31. When I called LDR about a bill, I was told that I needed to amend my tax return to resolve the bill. How do I file an amended tax return?

32. How do I find out the pay-off amount of my account and how can I make a payment?

33. How can I obtain a corrected refund check because my original check had a misspelling of my name?

34. How can I resolve a bill that I received that lists interest and delinquent filing penalties when I filed my tax return on time and have a certified mail receipt to prove it?

35. How do I stop LDR from issuing bills after I have filed for bankruptcy?

36. What should I do about a Cease and Desist Order issued to me?

37. Why did I receive a Notification of Intent to Pursue Corporation Officers for Delinquent State Tax Liabilities and what should I do to resolve the problem?

38. Where do I mail my tax payments in response to a notice of tax, interest, and penalties due?

39. How can I get a copy of my tax return?

Commercial Farmer Certification

1. How do I obtain a commercial farmer certification from LDR?

2. I have been approved as a commercial farmer and have received the R-1091, Commercial Farmer Certification. What should I do with it?

3. Which exemption certificates require the commercial farmer certification number?

4. When does my certification expire?

5. I have already been certified by LDR as a manufacturer and have a R-1071 that does not expire for a year. Can I continue to use it to purchase farm equipment?

6. Do I have to fill out an exemption certificate and provide a copy of my commercial farmer certification each time I make a purchase from a vendor?

7. I rent horses for trail rides. Do I have to be certified as a commercial farmer?

8. I harvest crawfish in the Atchafalaya Basin. Do I need to be certified as a commercial farmer in order to purchase my bait?

9. I am a catfish farmer. Do I need to be certified as a commercial farmer?

10. I am a logger. Should I apply for the commercial farmer certification?

11. My customer has completed the R-1007 exemption certificate and attached his commercial farmer certificate R-1091. However, the information does not match. What should I do?

Corporation Income and Franchise Taxes

1. How does Louisiana tax a corporation that is classified by the IRS as an "S" (small business) corporation?

2. How are Limited Liability Companies (LLCs) taxed for Louisiana income and franchise tax purposes?

3. Who should I contact if I need a letter of good standing?

4. Who should I contact if I do not know the account number for my corporation?

5. If my corporation is inactive, do I need to file a corporate income/franchise return?

6. I did not put my corporation state account number on my tax return, and was assessed a negligence penalty--why was that?

7. How do I request an extension to file a Louisiana Corporation Income and Franchise taxes return?

8. Is there a deadline to request an extension to file a Louisiana Corporation Income and Franchise taxes return?

9. If an extension to file a corporate income and franchises taxes return is received timely, do I still owe late payment penalty and interest on taxes that are paid when the return is filed?

10. Is there an electronic filing mandate for requesting an extension to file a Louisiana Corporation Income and Franchise taxes return, and if so, what are my options?

11. When I make an estimated payment by the due date of my Louisiana Corporation Income and Franchise taxes return, am I automatically granted an extension to file?

12. When I make my last estimated payment, does that payment qualify as a request for an extension to file a Louisiana Corporation Income and Franchise taxes return?

13. Can I request an extension to file a Louisiana Corporation Income and Franchise taxes return when I make an EFT payment?

14. How does a corporation close its Louisiana Revenue account number?

15. How does a Louisiana corporation dissolve its charter?

16. A foreign corporation wishes to cease operating in Louisiana. How does it close its Louisiana Revenue account number and obtain a clearance?

17. How do I make a payment with my request for an extension to file a Louisiana Corporation Income and Franchise taxes return?

18. How does Louisiana handle the adjustment made under IRC Section 280C?

19. How can I file an amended return?

20. Can I amend my Louisiana return electronically even if I filed my original return on paper?

21. How can I get a copy of my tax return?

22. Is there an electronic filing mandate for filing a Louisiana Corporation Income and Franchise taxes return?

23. Is a homeowners association (HOA) required to file a corporation income and franchise tax return with the State?

24. Is a homeowners association (HOA) that is a nonprofit required to file a corporation income tax return with the State?

25. Is a homeowners association (HOA) that is a nonprofit required to file a corporation franchise tax return with the State?

26. If a taxpayer is required to register and file a return with the State of Louisiana for purposes of collecting sales tax is the taxpayer also required to file for purposes of income/franchise tax?

27. 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?

28. What are the changes made with the passge of the Constitutional Amendment #2 on November 13, 2021, by voters to Corporation Income Tax?

29. With the new tax rates effective for the 2022 tax year, how do I estimate my corporation income tax liability in order to make estimated payments?

30. What are the changes made with the passge of the Constitutional Amendment #2 on November 13, 2021, by voters to Corporation Franchise Tax?

General Questions

1. How can I get a copy of my tax return?

2. How do I obtain tax forms?

3. How do I check on the status of my Individual Income refund?

4. How do I change my address?

5. If I am having technical difficulties with the LDR Website, whom do I contact and how do I contact them?

6. What do I do if I owe taxes, but am unable to pay by the due date?

7. Can I request a state income tax extension if I am unable to file my return before the due date?

8. Why did I receive a bill from LDR even though I have already made a payment?

9. If I change my federal ID number, is there anything I need to do with the Louisiana Department of Revenue?

10. How do I obtain assistance with my tax questions?

11. When trying to register in LaWage, after clicking on "Register Now", it keeps returning to the Online Options page.

12. General & runtime errors in LaWAGE:

Estate Transfer Taxes

1. Does Louisiana impose any death taxes?

2. Who is required to file an estate transfer tax return?

3. Does Louisiana impose an inheritance tax?

4. How is estate transfer tax calculated?

Individual Income Tax

1. What do I do if I’m locked out of the LA File Online application on the LDR website?

2. I did not live in or receive income from Louisiana. Why did I receive an individual income tax bill?

3. My husband (or wife) is deceased; the refund check has been issued in both names. How can I get the refund in my name only?

4. How can I report someone who used my child/children's Social Security Number and claimed them on their return without my permission?

5. What is the due date of the individual income tax return?

6. How long will it take to get my refund?

7. Do I need to request a state income tax extension if I am unable to file my return before the due date?

8. How can I file an amended return?

9. My refund was mailed three days ago and I have not received it yet.

10. Do I need to file a Louisiana individual income tax return if I am due a refund?

11. If I move before I receive my Louisiana individual income tax refund check, will it be forwarded to me?

12. Why do I still have to file a return when I am getting a refund too small to worry about?

13. I am a resident of Texas and won money at a Louisiana Casino and they withheld Louisiana taxes. Do I get back all that was withheld?

14. What information is required for LDR’s LA File Online individual return website application?

15. Are interest and dividends from U.S. government obligations exempt from Louisiana income tax?

16. Is interest from state or local government obligations exempt from Louisiana income tax?

17. Is there a list of retirement system benefits that may be excluded from Louisiana income tax?

18. What interest and dividends are eligible for exclusions from Louisiana income tax?

19. What is the mailing address for individual income tax returns?

20. How can I check on the status of my individual income tax refund?

21. I filed my individual income tax electronically and selected to have my refund deposited directly into my bank account. It has been over 45 days and the money has not been credited. What should I do?

22. 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?

23. 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?

24. 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?

25. The school that my child attends requires that a certain style and color of shoe must be worn. Would the purchase of these shoes qualify as an eligible expense for the school expense deduction?

26. Is the school expense deduction allowed for children who attend pre-kindergarten?

27. 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?

28. 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?

29. By state law, my child is allowed to attend school until he is age 21 because he is a special needs student. Does the school expense deduction phase out at a particular age?

30. Can all school related fees paid for my child be included as part of the school expense deduction?

31. Can I file my Louisiana return on the department’s website?

32. Can I amend my Louisiana return on the department’s website?

33. Can I amend my Louisiana return on the department’s website if I filed my original return on paper?

34. Is there a deadline to request an extension to file a Louisiana Individual income Tax return?

35. Is a nonresident professional athlete required to file an extension electronically?

36. I am a resident professional athlete. Does the electronic filing mandate for professional athletes apply to me?

37. What is the electronic mandate for professional athletes?

38. Where can I get more information concerning income taxes for a nonresident professional athlete?

39. How can I get a copy of my tax return?

40. How does Louisiana handle the adjustment made under IRC Section 280C?

41. How can I make a payment with my extension request?

42. Is there a requirement to file an extension electronically?

43. I do not have internet access. How can I file my extension request electronically?

44. This is my first time filing a tax return. Can I receive my refund via direct deposit?

45. I received a corrected W-2. What should I do?

46. I have received a document from an online retailer labeled “IMPORTANT TAX DOCUMENT ENCLOSED”. Must I include this information on my income tax return?

47. I have received an email from an online retailer saying my annual statement is available online. What is this annual statement?

48. I do not live in Louisiana. How do I obtain a refund for taxes withheld from gambling winnings in Louisiana?

49. What changes was made to Form IT-540B-NRA for tax year 2021?

50. What are the changes made with the passage of the Constitutional Amendment #2 on November 13, 2021, by voters to Individual Income Tax?

51. With the new tax rates effective for the 2022 tax year, how do I estimate my income tax liability in order to make estimated payments?

52. I normally receive Form IT-540ES, Estimated Tax Declaration Voucher for Individuals, in March of each year. I did not receive a voucher for 2022, why?

Sales Tax

1. To what transactions is sales tax applied?

2. What is the sales tax rate in Louisiana?

3. Are there any exemptions from the sales tax?

4. I am a wholesaler, selling only to other dealers for resale. Do I have to collect and remit state sales tax?

5. How can a dealer get a credit or refund of sales tax paid on purchases of items that were resold?

6. Do I have to collect sales tax on charges for labor?

7. I made a purchase of property for my own use from a vendor who did not collect the sales or use tax from me. Is the purchase taxable?

8. How do I remit the sales tax on a taxable purchase that I made on which the vendor did not collect the tax?

9. Are sales to churches and nonprofit organizations subject to sales tax?

10. When is the sales tax return due? What happens if I am late?

11. When must I report a transaction on my sales tax return? Can I delay reporting a sale made on credit until the sales proceeds are collected?

12. Can I receive an extension of the filing deadline?

13. Does the state of Louisiana require electronic payment of the tax?

14. Is there an exemption for the purchase of motor vehicles for lease or rental? If so, how do I obtain the exemption? What if my business is located out of state?

15. If I do not have any sales or purchases for a certain month, do I still need to file a sales tax return?

16. How do I get a sales tax-exempt number for a non-profit organization?

17. Do businesses with Internet sales have to collect Louisiana sales tax on their sales?

18. What can I do with bad debts?

19. What are the criteria for determining if an item is a component of an immovable?

20. How is a taxpayer selected for audit?

21. Why should I have to pay taxes on items that the vendor did not charge me tax on?

22. Are rentals with an operator taxable?

23. How can a taxpayer get sales tax information from the Department?

24. Are newspapers taxable?

25. If a vendor does not charge us sales tax, isn't that their fault? Why don't you go to the vendor to collect the tax?

26. Can a taxpayer file a consolidated sales tax return if they have more than one business located in Louisiana?

27. What are the additional reporting requirements for taxpayers filing consolidated sales tax returns, beginning with the December 2021 return filing period?

28. I file a consolidated sales tax return, where can I find the location ID number and registered location address to enter on Form R-1029B, Schedule B, beginning with the December 2021 return period?

29. Do I have to get an exemption certificate on all my customers making an exempt purchase?

30. How can I become a quarterly filer, as I seldom have taxable transactions?

31. 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?

Criminal Investigations

1. Why should I file a tax fraud complaint?

2. Can I report tax fraud and remain anonymous?

3. What information do we need?

4. Where and how should I file a tax fraud complaint?

5. Are you the IRS?

6. Do you have a number for the IRS?

7. Do you offer rewards for reporting tax fraud?

8. Do you investigate businesses for not withholding taxes from employees' salaries?

9. How will I know if you have investigated my complaint?

10. When can I call you back to see how the investigation is going?

11. Can you find out who used my child's Social Security Number?

12. What do you do about someone who has claimed someone who is not their dependent on their income tax return?

13. Who do I talk to about someone who hasn't filed taxes in several years?

14. How long will it take to conduct an investigation?

Withholding Tax

1. Who must file withholding tax?

2. How do I register for withholding tax?

3. After I’m registered, what returns will I be required to file?

4. How often must I submit my withholding tax?

5. When must I file Form L-1?

6. When will I receive a Form L-1?

7. What are my filing options for Form L-1?

8. If a company pays its employees monthly, but due to the amount withheld, is required to pay LDR semi-monthly, how would the first payment of the month be handled?

9. I registered for withholding tax after the mail out of Form L-1. When will I receive my Form L-1?

10. Can I use a Form L-1 from 2018 with a note attached to file for 2019?

11. If an incorrect amount of withholding is paid for a period, how should it be corrected?

12. What return form should accompany my payments?

13. When are my payments due?

14. What if the due date falls on a weekend or holiday?

15. How often can I submit withholding tax payments?

16. When will I receive the Form L-1V?

17. Is there a Form L-1V available online?

18. I have not received my forms for this year and need to make a payment. Can I use blank forms from the website for last year or wait until the forms are received by mail?

19. Will LDR mail out a Form L-1V every month for monthly remitters and every quarter for quarterly filers; or do we have to photocopy the form for future payment intervals?

20. Are corporation subsidiaries required to file separate withholding tax returns?

21. Are employee’s pre-tax contributions to a qualified cafeteria plan subject to withholding income tax?

22. On what income are employers required to withhold income tax?

23. If I am required to withhold federal income tax on the wages of my household employee, am I required to withhold state income tax on those same wages?

24. Does Louisiana require withholding on pensions, retirement income, and annuities?

25. Are supplemental wage and vacation payments subject to withholding?

26. What is Form L-3 and when is it due?

27. When will I receive the Form L-3?

28. Are employers required to file Form L-3 and the employees’ W-2 forms electronically?

29. How do I submit a corrected W-2?

30. 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?

31. The recipient of Copy 1 of a 1099-MISC is listed as the State Tax Department. Should the form be mailed to LDR?

32. Are motion picture production companies subject to the same withholding tax filing requirements?

33. How can I get a copy of my tax return?

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.

1. Does Louisiana require the filing of an information return (Federal Form 1099 MISC) to report a payment of miscellaneous income made to an individual?

2. Is the payment of miscellaneous income to a Louisiana resident required to be reported on Form 1099 MISC?

3. Are Louisiana income taxes required to be withheld from payments reported on Form 1099 MISC?

4. Does Louisiana participate in the combined Federal/State Program for reporting?

5. Can Form 1099 MISC be submitted to Louisiana electronically?

6. How many Forms 1099 MISC can I submit through LaWage, and what format should I use?

7. Does the state of Louisiana require businesses to submit Federal Form 1099-NEC?

8. How can I file a Federal Form 1099-NEC with the department?

9. How to I include Federal Form 1099-NEC on LaWage?

10. On Federal Form 1099-NEC, what number should I use in box 6?

Federal-State Match Program

1. 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?

2. What information must I provide to the Louisiana Department of Revenue to show that I was not liable for Louisiana income tax or for the filing of a return for the year shown on the notice?

3. 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?

4. I have already filed my Louisiana income tax return for the year covered by the notice or by the proposed assessment. What must I now do to show the department that the return has been filed?

Suspension of Licenses

1. 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?

2. If my tax liability is $1,000 or less, can my drivers’ license be suspended for non-payment of taxes?

3. What can I do to prevent the suspension or revocation of my licenses?

4. Can I pay my tax liabilities in installments?

5. 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.

1. Who is eligible for a rebate for donations to this program?

2. Can donors designate their donation for a specific student or group of students?

3. Can donors designate their donation for a specific school or group of schools?

4. How much of a donor’s TDR donation is eligible for a rebate?

5. How much of a donor’s donation can be used for administrative costs?

6. What does the donor tax rebate process look like?

7. How long does it take a donor to receive a rebate check from the Louisiana Department of Revenue?

8. Can a donor request a refund of a donation?

9. Will the Louisiana Department of Revenue communicate with the donor during the tax rebate process?

10. Who should donors contact regarding specific tax liability questions?

11. Where can potential donors view official Bulletins regarding the Tuition Donation Rebate Program?