Important Announcement

Due to critical system updates and the Labor Day holiday, the Louisiana Department of Revenue (LDR) will be closed from 2 p.m. on Friday, Sept. 4, 2026, through Monday, Sept. 7, 2026. In addition to the closure of all LDR offices during this period, all online services including electronic tax filing and payments and the Louisiana Taxpayer Access Point (LaTAP) portal will be unavailable as well. All in-person, telephone and online customer service will resume on Tuesday, Sept. 8.

LaWage - W2/L3

Form L-3 is required to be filed at the end of the year or if a business terminates during the year. Form L-3 is due on or before January 31st or on or before the 30th day after the date on which the final payment of wages was made.

Form R-91001 and copies of any Form 1099-NEC filed with the IRS for services provided in Louisiana or for services performed by an individual residing in Louisiana at the time the services were performed are required to be filed at the end of the year. Form R-91001 is due on or before February 28th.

Visit the LaWage portal for more information.

Updated August 11, 2025