Louisiana employers are responsible for withholding Louisiana income tax from employee wages, filing withholding tax returns, and remitting withheld taxes to the Louisiana Department of Revenue.
Electronic Filing and Payment Required
Louisiana withholding tax returns and payments must be filed and paid electronically.
Employers may file and pay through:
- LaTAP
- Approved electronic filing software
Who Is Required to Withhold?
Every employer with resident or nonresident employees performing services in Louisiana, unless specifically exempt from withholding, must withhold Louisiana income tax from employee wages based on the employee's withholding certificate.
Louisiana residents performing services in another state may also be subject to Louisiana withholding if those wages are not subject to income tax withholding in the other state.
Who Must File?
Every employer who withholds, or is required to withhold, Louisiana income tax must file a quarterly withholding tax return electronically for every assigned filing period.
A return is required even if:
- No employees were paid.
- No wages were subject to Louisiana withholding.
- No Louisiana income tax was withheld.
- No tax is due.
These are commonly referred to as zero returns.
Note: The quarterly withholding tax return is designated by the Department as Form L-1.
Payment Frequency
Your payment frequency is determined by the amount of Louisiana income tax withheld from employee wages.
Payment Frequency | Average Monthly Withholding |
Quarterly | Less than $500 |
Monthly | $500 to less than $5,000 |
Semi-monthly | $5,000 or more |
Payments must be submitted electronically according to your assigned payment frequency.
File and Pay Electronically
Employers can use LaTAP to:
- File withholding tax returns
- Make electronic payments
- Schedule future payments
- View filing history
- Update account information
- Manage withholding tax accounts
Annual Reconciliation
Employers must file an annual withholding reconciliation electronically at the end of each calendar year.
The annual reconciliation is due:
- January 31 following the close of the calendar year; or
- 30 days after final wages are paid if the business closes during the year.
Employers may file the annual reconciliation through LaWage.
Note: The annual reconciliation is designated by the Department as Form L-3.
Filing an Amended Return
If you discover an error on a previously filed quarterly withholding tax return, you must file an amended return for the affected quarter.
When filing an amended return:
- File the amended return for the specific quarter being corrected.
- Enter the corrected amounts.
- Mark the return as amended.
- Report the correct withholding amounts for each month of the quarter.
- Report the total payments previously made for the quarter.
Corrections for one quarter cannot be reported on another quarter's return.
Notify the Department whenever your business information changes, including:
- Business name
- Mailing address
- Physical address
- Responsible party
- Ownership
- Contact information
Closing Your Withholding Account
If you no longer have employees or are no longer required to withhold Louisiana income tax, you must:
- File your final quarterly withholding tax return.
- File the annual withholding reconciliation, if applicable.
- Report the date final wages were paid.
- Request that your withholding account be closed.
Stopping filings does not automatically close your withholding account. An active withholding account continues to require returns for each assigned filing period until it is officially closed.
Avoid Common Mistakes
- Filing after the due date.
- Failing to file a required zero return.
- Missing electronic payment deadlines.
- Using an incorrect withholding account number.
- Opening multiple withholding accounts for the same business.
- Forgetting to update business information.
- Not filing a final return before closing your business.
Quick Checklist
✅ Register for a withholding account.
✅ Withhold Louisiana income tax from employee wages.
✅ File every return electronically.
✅ Pay electronically by the due date.
✅ File zero returns when required.
✅ Keep your account information up to date.
✅ File amended returns when necessary.
✅ File a final return and close your account when your withholding obligation ends.
