Louisiana Department of Revenue

General FAQ

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General Questions

• How do I obtain forms?
• What do I do if I owe taxes, but am unable to pay by the due date?
• What do I do to set up arrangements to pay an outstanding tax liability?
• How do I obtain assistance with my tax problems?

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Collections

• What are guidelines that the Department uses to decide whether or not to waive penalties?
• Why do I owe penalty and interest if I filed an extension?
• Why did you change my filing frequency?
• How are interest and penalties computed?
• Why are you taking my federal refund?
• What do I do to set up arrangements to pay an outstanding tax liability?
• What relief is available for financial and personal hardships that prevent taxpayers from paying their full tax liability available?
• Why does the Department of Wildlife and Fisheries require a sales tax clearance before they will complete my boat registration?
• 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?
• Why are delinquent penalties assessed?
• I was billed for delinquent penalty. Can this penalty be waived?
• Why is interest assessed?
• I was billed for interest. Can the interest be waived?
• How do I obtain the tax clearance required to obtain an alcoholic beverage or tobacco permit?
• Can the state seize my property if I don’t pay my outstanding tax liabilities?
• How are payments applied if I owe liabilities for multiple tax periods?
• Why was a levy placed against my bank account and how do I resolve it?
• How do I stop tax bills from being issued for tax periods after my business was closed?
• How do I resolve a bill for a tax return period that I recently filed?
• How do I resolve bills for taxes due before I began operating?
• How do I apply for an installment plan for my individual income tax liability?
• How can I check to see if my tax payments have been properly credited?
• Why would the liability reflected on my installment payment agreement be less than the liability amount on my bills?
• How can I resolve a bill for individual income tax for a year that I was not a Louisiana resident?
• 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?
• I am registered as a hotel/motel. Can I report my sales tax collected on room rentals on the state sales tax return, Form R-1029?
• Electronic Filing Required Effective July 2009
• How can I check to see if my individual income tax return has been processed and when my refund will be issued?
• How can I find out information about my pay check garnishment?
• 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?
• How do I find out the pay-off amount of my account and how can I make a payment?
• How can I obtain a corrected refund check because my original check had a misspelling of my name?
• How can I resolve a bill that I received interest and delinquent filing penalties when I filed my tax return on time and have a certified mail receipt to prove it?
• How do I stop LDR from issuing bills after I have filed for bankruptcy?
• What should I do about a Cease and Desist Order issued to me?
• 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?
• Where do I mail my tax payments in response to a notice of tax, interest, and penalties due?

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Corporation Income and Franchise Taxes

• How does Louisiana tax a corporation that is classified by the IRS as an "S" (small business) corporation?
• How are Limited Liability Companies (LLCs) taxed for Louisiana income and franchise tax purposes?
• Who should I contact if I need a letter of good standing?
• Who should I contact if I do not know the account number for my corporation?
• If my corporation is inactive, do I need to file a corporate income/franchise return?
• I did not put my corporation state account number on my tax return, and was assessed a negligence penalty--why was that?
• How does a corporation close its Louisiana Revenue account number?
• How do I request an extension to file a Louisiana Corporation Income and Franchise taxes return?
• Is there a deadline to request an extension to file a Louisiana Corporation Income and Franchise taxes return?
• 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?
• 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?
• 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?
• 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?
• Can I request an extension to file a Louisiana Corporation Income and Franchise taxes return when I make an EFT payment?
• How does a corporation dissolve its charter?
• A foreign corporation wishes to cease operating in Louisiana. How does it close its Louisiana Revenue account number and obtain a clearance?
• Is there a $10 minimum amount imposed for corporation franchise tax on the Corporation Income and Franchise tax return?
• How do I make a payment with my request for an extension to file a Louisiana Corporation Income and Franchise taxes return?
• Internal Revenue Code Section 280C requires a taxpayer who elects to claim certain credits that are based on an expense to reduce the federal deduction for the expense by the dollar amount of the credit claimed. How does Louisiana handle the adjustment made under IRC Section 280C?
• How can I file an amended return?
• Can I amend my Louisiana return electronically even if I filed my original return on paper?

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Motor Fuel Taxes

• Who is required to be licensed?
• Why do I need to appoint a Louisiana Registered Agent?
• What are the grounds for denial of a license?
• Can my license be revoked?
• What are the bond requirements for each license?
• If my surety bond was waived before July 1, 2006, do I need to post a new bond?
• What are the different tax returns and their due dates?
• What are my duties as a Trustee?
• Who is eligible for the 1.5 percent discount?
• If you underpay but file on time do you get the discount?
• Who is eligible for the one percent discount from the Supplier or Permissive Supplier?
• If I am a licensed supplier or permissive supplier can I defer the inspection fee to a licensed distributor or importer to the 20th of the month?
• Who is allowed to take the credit for tax on reported bad debt?
• Are there a maximum number of credits a Supplier or Permissive Supplier can take?
• Does the Supplier or Permissive Supplier have to notify the department before taking the credit for tax on reported bad debt?
• Can an exporter apply for a refund on fuel that is exported with Louisiana tax and/or fee paid?
• If clear fuel is dumped in a dyed fuel tank is there an allowance that can be taken to get the tax back?
• Can you get a refund on clear kerosene and/or diesel used in an off-road manner? If so, what documentation is needed?
• Can I be charged with a misdemeanor? Is there a penalty?
• Can I be charged with a felony? Is there a penalty?
• What is the taxability of biodiesel?
• If I produce biodiesel am I a blender?
• Is ethanol taxable?
• What is the tax rate on Gasoline, Diesel and Special Fuels?
• How much is the Inspection Fee per gallon?
• Can a supplier collect destination state taxes and/or fees as well as Louisiana tax and/or fee?
• Can tax free transactions occur in the pipeline?
• What is a diversion and how is a diversion reported?
• How do I register with TRAC III to notify a state of a diversion?
• Can a penalty be assessed for a diversion?

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Gift Taxes

• Is the gift tax still in effect?
• When must gift tax returns be filed?
• What is the annual gift tax exclusion?

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Individual Income Tax

• I am locked out of your LA Individual Return application on the LDR website. What do I do now?
• I did not live in or receive income from Louisiana. Why did I receive an individual income tax bill?
• 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?
• How can I report someone who used my child/children's Social Security Number and claimed them on their return without my permission?
• What is the due date of the individual income tax return?
• How long will it take to get my refund?
• How long will it take to get a refund of the LA Citizens Property Insurance?
• Do I need to request a state income tax extension if I am unable to file my return before the due date?
• How can I file an amended return?
• My refund was mailed three days ago and I have not received it yet.
• Do I need to file a Louisiana individual income tax return if I am due a refund?
• If I move before I receive my Louisiana individual income tax refund check, will it be forwarded to me?
• Why do I still have to file a return when I am getting a refund too small to worry about?
• I am a resident of Texas and won money at a Louisiana Casino and they held out Louisiana taxes. Do I get back all that was held out?
• What is the criteria LDR uses to validate a taxpayer?
• Are interest and dividends from U.S. government obligations exempt from Louisiana income tax?
• Is interest from state or local government obligations exempt from Louisiana income tax?
• Is there a list of retirement system benefits that may be excluded from Louisiana income tax.
• What interest and dividends are eligible for exclusions from Louisiana income tax?
• What is the mailing address for individual income tax returns?
• How can I check on the status of my individual income tax refund?
• How long will it take to get my refund?
• I filed my individual income tax electronically and selected to have my refund deposited directly into my bank account. It has been over two weeks and the money has not been credited. What should I do?
• 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 tax 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 tax deduction for elementary and secondary education?
• 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 tax deduction?
• Is the tax deduction allowed for children who attend pre-kindergarten?
• 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 tax 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 tax deduction?
• By state law, my child is allowed to attend school until he is age 21 because he is a special needs student. Does the tax deduction phase out at a particular age?
• Can all school related fees paid for my child be included as part of the tax deduction?
• Can I file my Louisiana return on the department’s website?
• Can I amend my Louisiana return on the department’s website?
• Can I amend my Louisiana return on the department’s website if I filed my original return on paper?
• Is there a deadline to request an extension to file a Louisiana Individual income Tax return?
• Is a nonresident professional athlete required to file an extension electronically?
• I am a resident professional athlete. Does the electronic filing mandate for professional athletes apply to me?
• What is the electronic mandate for professional athletes?
• Where can I get more information concerning income taxes for a nonresident professional athlete?
• How can I get a copy of my individual income tax return?
• Internal Revenue Code Section 280C requires a taxpayer who elects to claim certain credits that are based on an expense to reduce the federal deduction for the expense by the dollar amount of the credit claimed. How does Louisiana handle the adjustment made under IRC Section 280C?
• How can I make a payment with my extension request?
• Is there a requirement to file an extension electronically?
• I do not have internet access. How can I file my extension request electronically?
• Does the requirement to file an extension electronically also apply to my payment?

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Inheritance and Estate Transfer Taxes

• Does Louisiana impose any death taxes?
• Who is required to file an estate transfer tax return?
• Who is required to file an inheritance tax return?
• What documents are required to be filed with the return?
• When is the inheritance tax return due?
• How do I obtain an Inheritance and Estate Transfer Tax Receipt, Form IETT-20?
• Can I get an extension to file a return?
• Are interest and penalties assessed on delinquent inheritance and estate transfer taxes?
• What is the effective date of the inheritance tax repeal?
• How is inheritance tax calculated?
• What property is subject to the inheritance tax?
• What property is excluded from the inheritance tax?
• How are heirs and legatees classified for inheritance tax purposes?
• What is ‘forced heirship’?
• Who is a ‘forced heir’?
• How does the amendment to the constitution approved by the voters on October 21, 1995, change the forced heirship law?
• If a resident transfers all property to a revocable living trust that is not subject to probate, is the property exempt from inheritance tax?
• What debts of the decedent are deductible?
• What is usufruct?
• What is usufruct of the surviving spouse or parent?
• How is estate transfer tax calculated?
• Are there any exemptions from estate transfer tax?

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2009 Louisiana Tax Amnesty Program

• 2009 Louisiana Tax Amnesty Program
• What is the 2009 Louisiana Tax Amnesty Program?
• What taxes and tax periods are included?
• What are the benefits of participating in the tax amnesty program?
• Who qualifies for tax amnesty?
• Who does not qualify for tax amnesty?
• What is required to obtain tax amnesty?

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New Orleans Exhibition Hall Authority Taxes

• What taxes are levied by the New Orleans Exhibition Hall Authority?
• For the NOEHA food and beverage tax, how is a "food service establishment" defined?
• Why would a food service establishment located in Jefferson Parish be required to collect the NOEHA food and beverage tax?
• Are food service establishments with annual sales of less than $200,000 exempt from the tax?
• How do new food service establishments that will be selling or serving food and beverages in Orleans Parish or the New Orleans airport register for the NOEHA food and beverage tax?
• How is the NOEHA food and beverage tax reported?
• When is the New Orleans Exhibition Hall Authority Additional Hotel Room Occupancy Tax and Food and Beverage Tax Return due?
• The New Orleans Exhibition Hall Authority Additional Hotel Room Occupancy Tax and Food and Beverage Tax Return, Form R-1325, includes lines for the room occupancy tax and the food and beverage tax. How should it be completed?
• What are the penalties for filing the return after the 20th of the month due date?
• If a food service establishment is notified by LDR that their NOEHA food and beverage tax rate for the upcoming year is zero, what does it mean?
• What is the consequence if a food service establishment is notified that their tax rate is zero or reduced for the coming year and the establishment fails to reprogram its cash registers and continues to collect the tax at the higher rate?
• How does a food establishment know which tax rate to collect each year?
• Are there any food and beverage sales that are exempt from the NOEHA food and beverage tax?

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Louisiana Resale Certificate

• When does a business need to renew the Louisiana Resale Certificate(s)?
• I have an R-1055 Louisiana Limited Resale Certificate. Will it be automatically renewed?
• What is a NAICS code and where can I locate it? What is the industry title? What is the title of the NAICS code?
• The Resale application asks for 2-year prior resale inventory purchase amounts. What figures are needed? Where can I obtain this?
• Why was my Resale Certificate application for renewal denied?
• I am logged into LaTAP, but don’t see a link to Request/Renewal of Resale Certificates.
• The Resale Certificate application status indicates “Not yet submitted.”
• How can I print my Louisiana Resale Certificate(s)?
• My Louisiana Resale Certificate approval letter states, “Purchases for use or consumption are still taxable and you must pay tax at the time of purchase.” What does this mean?
• As a sales tax account registrant, is it required to apply for a Louisiana Resale Certificate?
• I operate a used motor vehicle dealership. Can I get a Louisiana Resale Certificate?

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Sales Tax

• To what transactions is sales tax applied?
• What is the sales tax rate in Louisiana?
• Are there any exemptions from the sales tax?
• I am a wholesaler, selling only to other dealers for resale. Do I have to collect and remit state sales tax?
• How can a dealer get a credit or refund of sales tax paid (advance sales tax) on purchases of items that were resold?
• Do I have to collect sales tax on charges for labor?
• 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? If so, which of us will the department expect to remit the tax? Can I as the purchaser ever be held liable for any tax on my purchase?
• How do I remit the sales tax on a taxable purchase that I made on which the vendor did not collect the tax?
• Are sales to churches and nonprofit organizations subject to sales tax?
• When is the sales tax return due? What happens if I am late?
• 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?
• Can I receive an extension of the filing deadline?
• Does the state of Louisiana require electronic payment of the tax?
• 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?
• If I do not have any sales or purchases for a certain month, do I still need to file a sales tax return?
• How do I get a sales tax-exempt number for a non-profit organization?
• Do businesses with Internet sales have to collect Louisiana sales tax on their sales?
• What can I do with bad debts?
• What are the criteria for determining if an item is a component of an immovable?
• How is a taxpayer selected for audit?
• Why should I have to pay taxes on items that the vendor did not charge me tax on?
• Are rentals with an operator taxable?
• How can a taxpayer get sales tax information for the Department?
• Are newspapers taxable?
• 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?
• Can a taxpayer file a consolidated sales tax return if they have more than one business located in Louisiana?
• Do I have to get an exemption certificate on all my customers?
• How can I become a quarterly filer, as I seldom have taxable transactions.
• 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?

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Severance

• What is the severance tax rate for natural gas?
• When the natural gas severance tax rate is adjusted annually on July 1st, which month is the first month affected by the change?
• What are the Parish Codes that need to be provided on the various Severance Tax reporting forms?
• Who is responsible for paying the oilfield site restoration fee?

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Special Investigations

• Do you have a number for the IRS?
• Do you offer rewards for information given?
• Are you the IRS?
• Do you make arrests?
• Do you investigate businesses for not withholding taxes from employees' salaries?
• How will I know if you have investigated my complaint?
• When can I call you back to see how the investigation is going?
• Can you find out who used my child's Social Security Number?
• What do you do about someone who has claimed someone who is not their dependent on their income tax return?
• Who do I talk to about someone who hasn't filed taxes in several years?
• Do you read people their constitutional rights?
• How long will it take to do an investigation?
• If I give you my name, will you keep it confidential?

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Withholding Tax

• What period do the withholding FAQs pertain to?
• How do I register for withholding tax?
• Are corporation subsidiaries required to file separate withholding tax returns?
• Are employers required to file Form L-3 and the employees’ W-2 forms electronically?
• 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?
• Does Louisiana require withholding on pensions, retirement income, and annuities?
• Are supplemental wage and vacation payments subject to withholding?
• Are employee’s pre tax contributions to a qualified cafeteria plan subject to withholding income tax?
• If the incorrect amount of withholding is paid for a period, how should it be corrected?
• Who must file withholding tax
• After I’m registered, what returns will I be required to file?
• When must I file?
• How often must I submit my withholding tax?
• What return form should accompany my payments?
• When are my payments due?
• What if the due date falls on a weekend or holiday?
• How often can I submit withholding tax payments?
• On what income are employers required to withhold income tax?
• What is Form L-3 and when is it due?
• When will I receive a Form L-1?
• I registered for withholding tax after the mail out of Form L-1. When will I receive my Form L-1?
• Can I use a Form L-1 from 2011 with a note attached to file for 2012?
• When will I receive the Form L-1V?
• Is there a Form L-1V available online?
• I have not received my forms for this year and need to make a payment. Can I use blank forms from the website for 2011 or wait until the forms are received by mail?
• 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?
• 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?
• When will I receive the Form L-3?

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Audit Protest Bureau

• What is the Audit Protest Bureau (APB)?
• Are there any types of protests that the APB will not consider?
• How do I file a protest?
• What information is required to file a protest?
• Will my information remain confidential?
• Will my protest be discussed with the Field Audit Services Division without my participation?
• Can I protest some but not all issues included on a proposed assessment?
• Is there a cost associated with having the APB handle my protest hearing?
• Will interest continue to accrue on the outstanding tax balance during the protest process?
• Can I represent myself or can someone else represent me before the Audit Protest Bureau?
• How does the protest process work and how long does it take?
• What are my rights of appeal if I disagree with the decision of the APB?
• Can I record my hearing?
• Who can I contact with any questions?

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Wind and Solar Energy Systems Tax Credit

• Who is eligible to earn the credit?
• Does the taxpayer have to own the structure on which the system is installed?
• Where can a system be installed to be eligible for the credit?
• What is the amount of the credit?
• What costs are eligible to be included under the tax credit?
• Will the receipt of a federal credit for the purchase and installation of a system preclude a taxpayer from receiving the state credit?
• Can the credit be combined with other state tax incentives?
• When can the tax credit be claimed?
• Is the credit refundable or non-refundable?
• What documentation must be retained in order to provide proof of purchase?
• What is a “separate system”?
• Does the installation of a ground source heat pump qualify for the tax credit?

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FAQs for Filing Form 1099 MISC

• Does Louisiana require the filing of an information return (Federal Form 1099 MISC) to report a payment of miscellaneous income made to an individual?
• Is the payment of miscellaneous income to a Louisiana resident required to be reported on Form 1099 MISC?
• Are Louisiana income taxes required to be withheld from payments reported on Form 1099 MISC?
• Does Louisiana participate in the combined Federal/State Program for reporting?
• Can Form 1099 MISC be submitted to Louisiana electronically?
• How many Forms 1099 MISC can I submit through LaWage, and what format should I use?

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Federal-State Match Program

• 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?
• 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?
• 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?
• 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?

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Suspension of Licenses

• 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?
• If my tax liability is $1,000 or less, can my drivers’ license be suspended for non-payment of taxes?
• What can I do to prevent the suspension or revocation of my licenses?
• Can I pay my tax liabilities in installments?
• After my licenses are suspended, what must be done to reinstate them?

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