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FAQs

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FAQs

General

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

General and runtime errors in LaWAGE

How can I get a copy of my tax return?

How do I change my address?

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

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

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

When trying to register in LaWage, after clicking on "Register Now", why does it keep returning to the Online Options page?

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

1099-MISC, 1099-NEC

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

Can Form 1099-MISC be submitted to Louisiana electronically?

Do I need a Withholding account or a LDR Account Number to file Form R-91001 and Federal Form 1099-NEC?

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

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

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

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

How can I file electronically?

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

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

If I file Federal Form 1099-NEC electronically with the IRS, do I need to file separately with LDR?

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

Is there a direct filing requirement for Federal Form 1099-NEC?

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

What Information Returns are required to be submitted with Form R-91001, Annual Summary and Transmittal of Form 1099-NEC?

What is Form R-91001, Annual Summary and Transmittal of Form 1099-NEC?

What is the due date to file Federal Form 1099-NEC?

Who must file Form R-91001 and Federal Form 1099-NEC electronically?

Audit Services

Watercraft Sales Tax

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

Can I report my watercraft purchase and the pay sales tax online?

Do I have to complete Form R-1331 for the purchase of a jet ski?

Do I include the watercraft trailer on Form R-1331?

How do I know if I owe sales tax on the watercraft I just purchased?

I know I owe sales tax on my watercraft purchase. How do I get the money to the state when I send in Form R-1331?

Is there a form required by the LDR to verify sales tax was paid on my watercraft?

Is there an application or processing fee to file Form R-1331?

What documentation should I submit with Form R-1331?

What is the current sales tax rate on watercraft purchases?

When do I have to submit Form R-1331 to both the state and the parish?

Where do I find more information on Watercraft Sales Tax?

Where do I send Form R-1331 and required documentation?

Why do I need to submit Form R-1331 to both the state and the parish before I can register my watercraft with the Department of Wildlife and Fisheries?

Why was I assessed late fees, penalties, and interest?

Resolve a Tax Issue

Can I request a Penalty Waiver On-Line?

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

Electronic Filing Required Effective July 2009

How are interest and penalties computed?

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

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 check to see if my tax payments have been properly credited?

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

How can I get a copy of my tax return?

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

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

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?

How can I enter into a payment plan to pay my outstanding tax liability?

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

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

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

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

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

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

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

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?

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

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

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

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

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

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?

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

Why are delinquent penalties assessed?

Why are you taking my federal refund?

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?

Why did you change my filing frequency?

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

Why is interest assessed?

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

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

Commercial Farmer

Do I have to fill out and provide a new Form R-1007, R-1060, R-1065, or R-80001 with a copy of Form R-1091, Commercial Farmer Certification, each time I make a purchase from a vendor?

How can I check the status of my commercial farmer application?

How can I get another copy of Form R-1091, Commercial Farmer Certification??

How do I obtain a Commercial Farmer Certification from LDR?

How long is Form R-1091, Commercial Farmer Certification, good for?

I need more information. How do I contact the Louisiana Department of Revenue with questions about the Commercial Farmer Certification?

I own timberland and harvest randomly. Would I qualify as a commercial farmer?

I raise fish (or crawfish) in a pond on my land. Do I need a commercial farm certification?

My customer has provided Form R-1007, Farm Related Products Exemption Certificate and Form R-1091, Commercial Farmer Certification. However, the information does not match. What should I do?

I am not a commercial farmer but I use animals in the services I provide for my business. Is there an exemption available that I can use to help with the cost of caring for my animals?

Now that I have Form R-1091, Commercial Farmer Certification, how do I use it to make tax exempt purchases on qualifying items?

What can I buy with Form R-1091, Commercial Farmer Certification?

Consumer Use Tax

Can I file the Louisiana Consumer Use Tax return online?

I purchased a gift basket from a remote retailer. It contains food and other items such as candles and napkins. Since food is not subject to state tax, do I owe any consumer use tax?

I purchased merchandise and later returned the merchandise back to the vendor. If the vendor included the cost of the returned merchandise on my notification, do I still owe consumer use tax?

Do I round total taxable purchases and consumer use tax?

How will I be notified if I owe consumer use tax?

How will I receive my notification from the remote retailer?

I am a parish council on aging and have purchased items from a remote retailer. Do I owe consumer use tax?

I am a state agency and have purchased items from a remote retailer. Do I owe consumer use tax?

I am not required to file a Louisiana individual income tax return. How do I report consumer use tax?

I did not receive a notification from a remote retailer; however, I made purchases subject to consumer use tax. What should I do?

I disagree with the purchase amounts listed on my notification from a remote retailer. What should I do?

I have determined the correct amount of consumer use tax owed on my taxable purchases, what should I do next?

I operate a business and qualify as a dealer; can I use Form R-1035, Louisiana Consumer Use Tax Return, to report consumer use tax?

I received a bill from the Department for consumer use tax that I do not agree with. What should I do?

I recently received a notification from a remote retailer stating certain purchases may be subject to Louisiana consumer use tax. What should I do?

If the recipient of the merchandise is not the original purchaser (i.e., the merchandise was a gift from the purchaser and shipped to the recipient to a Louisiana address), is the recipient responsible for the consumer use tax?

I filed my Louisiana individual income tax return. After filing the return, I received a notification from a remote retailer and I owe consumer use tax. Do I have to amend my tax return?

What is a remote seller?

What is Louisiana consumer use tax?

What is the consumer use tax rate?

What is the due date for consumer use tax?

What is the minimum purchase amount that I have to pay consumer use tax on?

What purchases are subject to consumer use tax?

Who is responsible for payment of consumer use tax?

Will I receive confirmation that payment of my consumer use tax was received and processed?

Since the remote retailers are required to send annual statements to the Department by March 1, will a database be set up where I can view my purchase amounts and calculate my consumer use tax?

Constitutional Amendment

How does the amendment affect sales taxes charged on groceries, utilities, and prescription drugs?

Does the amendment affect the state sales tax rate?

Does the amendment change any funds?

Does the amendment change the authority of local government to collect sales tax?

Does the constitutional amendment eliminate the federal income tax deduction?

Does the amendment eliminate funding for the Coastal Protection Restoration Authority (“CPRA”)?

Does the amendment get rid of the special assessment levels for seniors, veterans, or the disabled?

Does the amendment increase sales tax on take-out food?

Does the amendment protect the homestead exemption?

Does the constitutional amendment reduce the income tax rate?

Does the constitutional amendment require a pay raise for teachers?

What income tax changes are made by the constitutional amendment?

Corporation Income and Franchise Tax

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

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

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

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

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?

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?

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

How can I file an amended return?

How can I get a copy of my tax return?

How do I make an extension payment for my Louisiana Corporation Income and Franchise taxes return?

How do I receive a filing extension if I am file a franchise tax only return?

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

How does a corporation close its Louisiana Revenue account number?

How does a Louisiana corporation dissolve its charter?

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

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

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

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

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

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

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

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?

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

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

What are the changes made with the passge of the Constitutional Amendment

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

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?

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

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

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?

Criminal Investigations

Are you the IRS?

Can I report tax fraud and remain anonymous?

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

Do you have a number for the IRS?

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

Do you offer rewards for reporting tax fraud?

How long will it take to conduct an investigation?

How will I know if you have investigated my complaint?

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

What information do we need?

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

Where and how should I file a tax fraud complaint?

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

Why should I file a tax fraud complaint?

Estate Transfer

Does Louisiana impose any death taxes?

Who is required to file an estate transfer tax return?

Does Louisiana impose an inheritance tax?

How is estate transfer tax calculated?

Excise Taxes

Can I file the Consumable Hemp Product Tax with my Sales Tax account?

Can multiple locations be reported on one Consumable Hemp Product Tax Return?

Do I have to complete a return if I did not sell any consumable hemp products this month?

Do I have to have a permit to sell Consumable Hemp Products?

Do I need to create a consumable hemp product account if I currently have a LaTAP account for Industrial Hemp-Derived CBD tax type?

Do I need to create a consumable hemp product account if I currently have a LATAP account for Sales and Withholding Tax Types?

How do I add a Consumable Hemp Product Tax account to my current LATAP account?

How do I file the Consumable Hemp Product Return and remit payment?

How much is the Consumable Hemp Product Tax?

Is ACH Credit accepted for the new Consumable Hemp Product Tax?

What Consumable Hemp Products are prohibited?

What date do I use for "Date Site began operations”?

What is a Consumable Hemp Product?

What is the effective date of the Consumable Hemp Product Tax?

What type of consumable hemp products are not subject to the tax?

When I view returns for taxable periods prior to August 2021, why do I see the Consumable Hemp Products Tax Return?

Who files the Consumable Hemp Product Tax Return?

Who is required to pay the Consumable Hemp Product Tax?

Who should I contact regarding instructions on obtaining and/or renewing my consumable hemp permit?

Can I file the Industrial Hemp-Derived CBD Tax with my Sales Tax account?

Can multiple locations be reported on one Industrial Hemp-Derived CBD Tax Return?

Do I have to complete a return if I did not sell any Industrial Hemp-Derived CBD products?

Do I have to have a permit to sell Industrial Hemp-Derived CBD products?

Do I need to create an Industrial Hemp-Derived CBD account if I currently have a LATAP account for Sales and Withholding Tax Types?

How do I add an Industrial Hemp-Derived CBD Tax account to my current LATAP account?

How do I file the Industrial Hemp-Derived CBD Return and remit payment?

How much is the Industrial Hemp-Derived CBD Tax?

Is ACH Credit accepted for the Industrial Hemp-Derived CBD Tax?

What date do I use for "Date Site began operations”?

What Industrial Hemp-Derived products are prohibited?

What is an Industrial Hemp-Derived CBD product?

What is the effective date of the Industrial Hemp-Derived CBD Tax?

What type of Industrial Hemp-Derived CBD products are not subject to the tax?

Who files the Industrial Hemp-Derived CBD Tax Return?

Who is required to pay the Industrial Hemp-Derived CBD Tax?

Who should I contact regarding instructions on obtaining and/or renewing my CBD permit?

Are there a maximum number of credits a Supplier or Permissive Supplier can take?

Are there any penalties for engaging in business without a license?

Can a penalty be assessed for a diversion?

Can a supplier collect destination state taxes and/or fees as well as Louisiana taxes and/or fees?

Can an exporter apply for a refund on fuel that is exported with Louisiana tax and/or fee paid?

Can I be charged with a misdemeanor for any violation? Is there a penalty?

Can my license be revoked?

Can tax free transactions occur in the pipeline?

Can you get a refund on clear kerosene and/or diesel used in an off-road manner? If so, what documentation is needed?

Does the Supplier or Permissive Supplier have to notify the department before taking the credit for tax on reported bad debt?

How can I get a copy of my tax return?

How do I register with TRAC III to notify a state of a diversion?

How much is the Inspection Fee per gallon?

If a Supplier or Permissive Supplier has a credit on Line 2 of their return, is it necessary to reduce the refund by the discount?

If clear fuel is dumped in a dyed fuel tank is there an allowance that can be taken to get the tax back?

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?

If I produce biodiesel am I a blender?

If my surety bond was waived before July 1, 2006, do I need to post a new bond?

If you underpay but file on time do you get the discount?

Is ethanol taxable?

Under what circumstances can I be charged with a felony? Is there a penalty?

What are my duties as a Supplier or Permissive Supplier Trustee?

What are the bond requirements for each license?

What are the different tax returns and their due dates?

What are the grounds for denial of a license?

What is a diversion and how is a diversion reported?

What is the tax rate on Gasoline, Diesel and Special Fuels?

What is the taxability of biodiesel?

Who is allowed to take the credit for tax on reported bad debt?

Who is eligible for the discount from the Supplier or Permissive Supplier?

Who is eligible for the discount?

Who is required to be licensed?

Why do I need to appoint a Louisiana Registered Agent?

Are Government entities exempt from paying tax on CNG, LNG, and LPG?

As a special fuel fleet dealer or retail dealer, will I need to provide the Department a bond to be licensed to sell or deliver special fuels?

Can I file or pay the excise tax on special fuels electronically?

Do I need to receive a license from the Department before I sell or deliver special fuels?

Does a return have to be filed if no taxable deliveries were made within a reporting period?

How do I apply to get a license from the Louisiana Department of Revenue?

How do I obtain a tax form to report the tax on the special fuels?

How much is the excise tax on special fuels?

I am school bus driver, What do I need to do?

I have multiple locations; can I file one consolidated return for all locations?

I own a hardware store in Louisiana that sells and fill special fuels containers on my premises. Do I need to be licensed by the Department?

Is a discount allowed?

What are Governmental Entities?

What are special fuels?

What form do I fill out to remit the tax on the special fuels, CNG, LNG, and LPG?

What is compressed natural gas, liquefied natural gas, and liquefied petroleum gas?

What is the conversion rate for a gallon of CNG, LNG, and LPG?

Who is a “retail dealer”?

Who is a “special fuel fleet dealer”?

Who is liable for the excise tax on special fuels?

Does the definition of “wireline access line” include Voice Over Internet Protocol telephone service?

How do I register for the Telecommunication Tax for the Deaf?

How much is the tax?

If a company is installing the phone equipment and paying a service provider the tax, does the company need to register for the tax?

If I am a Reseller of the wireline access line telephone service, am I still required to register, collect and remit the tax?

Is a discount allowed?

What are my filing options?

Who is liable for paying the tax?

As a retail dealer, will I need to provide the Department a bond to be licensed to sell vapor products?

Can a wholesale dealer or a retail dealer pay the tax based on sales or purchases of consumable vapor products?

Can I file or pay the excise tax on vapor products electronically?

Do I need to get a permit from the Office of Alcohol and Tobacco Control to sell vapor products?

Do I need to register with the Department before I sell vapor products at retail?

How can I get a copy of my tax return?

How do I register to file Form R-5608, Tobacco Tax Return for Retail Dealers of Vapor Products?

How much is the excise tax on consumable vapor products?

I am a convenience store in Louisiana that buys all my consumable vapor products from a Louisiana wholesale dealer. Do I need to be licensed by the department?

I currently manufacture the consumable vapor product that is sold to Louisiana customers. Is there specific information that must be included on customer invoices?

I have multiple locations; can I file one consolidated return for all locations?

I need to return some vapor product back to the manufacturer. What do I need to do?

Is a consumable vapor product that contains zero nicotine subject to the excise tax?

Is the excise tax calculated on the liquid nicotine content in the vapor product or on the entire consumable vapor product itself?

What form do I fill out to remit the tax on the consumable vapor products?

What is a consumable vapor product?

What is a vapor product?

What is the applicable rate of tax for tobacco wraps (also referred to as tobacco leaf or blunt wraps)?

Who is a “Louisiana Authorized Manufacturer”?

Who is a “Louisiana Tobacco Wholesale Dealer”?

Who is a retail dealer?

Who is liable for the excise tax on vapor products?

Fairs, Festivals, Other Special Events

Are admission charges and entry fees taxable?

Are amounts charged for vendor space (used to display products for sale at shows) subject to state and local sales tax?

Are sales of one-of-a-kind pieces of art subject to Louisiana state sales tax?

At any time, is a nonprofit (an association with members only in attendance, and not open to the public) exempt from sales tax?

Can I fill out the paperwork online? What are the steps?

Can I pay via credit card online?

Can vendors/promoters collect and obtain all permits and distribute on-site to booths?

Do I mail payment, or will someone collect it?

Does a tax-exempt organization have to collect and remit Louisiana state sales tax?

How can I register with the Louisiana Department of Revenue if I sell items at special events?

Is sales tax the only tax I owe when I participate at a trade shows or convention?

Is there sales tax on food?

Must the promoter list all participating vendors?

Once I submit the initial application, what happens next?

Under what circumstances can a taxing authority seize a special events vendor’s assets?

What are the responsibilities of a promotor or an event coordinator?

What if I didn't collect sales tax?

What if I lost my event sales tax packet?

What is a dealer?

What is an event?

What is Sales Tax?

What should a vendor do prior to the event?

What sort of sales, transactions or activities require a permit or license?

Where do I get help with special events if I need to speak to someone with the State of Louisiana?

Who is a promoter?

Who is a vendor?

Who must submit a Louisiana revenue account number application?

Why are state and local tax agents collecting on-site?

Why do I have to pay two taxes?

Income Tax Questionnaire (IRS Information Notice)

Why You Received This Questionnaire

Is this a mistake?

What You Need To Do

Fastest Way to Respond

What happens after I respond?

What happens if I ignore the questionnaire?

I did not live in Louisiana. Why did I receive this?

What if I was in the military?

I moved recently. Could that be why I received this?

I already filed my Louisiana return. What should I do?

What if my income was not earned in Louisiana?

Income Tax Reform

Relative to the net capital gains deduction, if the sale was structured as an installment sale, will installments recognized after January 1, 2025 be eligible for the deduction?

Are there any changes to the combined personal exemption-standard deduction?

Are there any changes to the IRC Section 280C deduction?

Are there any changes to the provision governing property located inside a foreign trade zone (FTZ)?

Are there any new deductions?

Can I claim the net capital gains deduction for sales occurring on or after January 1, 2025?

Can I still claim the additional $1,000 deduction for the blind, persons 65+, and dependents?

Can I still claim the IRC Section 280C deduction?

Can I still claim the net capital gains deduction for a sale that occurred prior to January 1, 2025?

Did the annual retirement exemption change?

Did the income tax rates for estates and trusts change?

Does Louisiana offer a deduction for bonus depreciation?

Does Louisiana still have individual income tax triggers?

How does the flat 3% individual income tax rate affect withholding for nonresident professional athletes?

In the withholding formula, what does the phrase “midpoint of salary ranges” refer to with regard to the variable S?

Is the corporation franchise tax repealed?

Is there a standard deduction available for entities taxed as a corporation?

What are the income tax rates for S corps and other pass-through entities making the pass-through entity (“PTE”) election?

What are the individual income tax rates and brackets?

What is the corporation income tax rate?

Why do the withholding tables use 3.09%?

Will the amount withheld from my paycheck change?

Will the standard deduction change each year or stay the same?

Will the tax tables be updated?

Individual Income Audit

Can an attorney, accountant, or other representative represent me during a state tax audit?

Can an auditor advise me on issues under audit?

Do you assess federal income tax on changes to federal tax returns that are examined during a state tax audit?

Do your auditors review only Louisiana tax returns during a state tax audit?

How do I deliver documentation to an auditor?

How should I proceed after receiving a letter stating that my tax return is under audit?

How will I know if I owe additional tax as the result of an audit?

How will the Department of Revenue notify me about a pending state tax audit?

If I agree with adjustments made to my return during an audit, may I pay the balance due?

Once an audit is complete, and if I agree with the adjustments, should I file an amended Louisiana tax return?

What documentation should I provide to an auditor?

What if I cannot provide documentation to support an item on a tax return that is under audit?

What should I do if I agree that I owe additional tax as the result of an audit, but I do not believe I should have to pay the penalties?

What should I do if I disagree with adjustments made to my tax return as the result of an audit?

Who can I contact if I have questions regarding an audit?

Will an auditor visit my home, business, or representative’s office during a state tax audit?

Individual Income Tax

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

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?

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?

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

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

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

Do I have to request an extension of time for filing the individual income tax return?

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

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 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?

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

How can I file an amended return?

How can I get a copy of my tax return?

How can I make a payment with my extension request?

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

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

How long will it take to get my refund?

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?

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

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

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

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

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

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?

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?

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

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

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

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

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

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

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

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?

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

The amount I can deduct for Louisiana’s Excess Federal Itemized Personal Deductions changed. Why?

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?

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?

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

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

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

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

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

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

What is the electronic mandate for professional athletes?

What is the mailing address for individual income tax returns?

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

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

Why isn’t the deduction for Federal income taxes paid available for 2022??

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?

LaTAP

Are there any restrictions on when I must file my return for it to be viewed as timely? Do I get a grace period?

Can I save my bank account information in LaTAP so that I don’t have to enter each time I make a payment?

Can I use LDR File Online or LaTAP to amend a return that was originally filed on paper?

Do you have instructions that I can use for LaTAP?

Due to computer problems my transactions did not go through making my return late. Can I request a Penalty Waiver On-Line?

How can I get a copy of my tax return?

How can I print a copy of my return?

How can I register for LaTAP?

How do I change my address?

How do I file a return in LaTAP?

How do I make a payment in LaTAP?

How do I obtain assistance with my tax questions?

How do I obtain forms?

How long will it take for my payments to process?

How long will it take for my returns to be processed?

How long will it take for my transactions to show as completed?

I cannot find where to key my Schedule A exemptions & deductions.

I couldn’t remember my password and after guessing wrong too many times, I’m locked out of my account. How do I get back into LaTAP?

I don't remember my last payment amount. Can I still use LaTAP?

I don’t remember what my last payment was. Can you help me?

I feel my password information has been compromised and would like to change my password, could you help me.

I followed the steps to register but have not received an authorization code yet. Where is it?

I forgot my password and followed the steps but have not received an authorization code yet. Where is it?

I forgot my password can you help me?

I forgot my password. How do I get back into LaTAP?

I had computer problems and my return ended up being filed late. Can I request a penalty waiver online?

I have locked myself out of the system by typing in my password incorrectly too many times. What should I do?

I have multiple tax accounts. Can I access all of my tax accounts in LaTAP?

I made a mistake on a previously filed return. Can I amend it in LaTAP?

I made a payment but I'd like to change the amount of it. How do I do that?

I made an error on my original filing. Can I make corrections? Will I be charged P & I?

I no longer want to access my accounts in LaTAP. How do I cancel my access?

I registered to file in LaTAP and my authorization code was not e-mailed to me. The message said it would be mailed in 3 or 4 days.

I think I accidentally made a payment that I didn't want to, can I stop it?

I used the "Save and finish later" button to store my return in a draft format. How can I complete and file this return?

I want to discontinue my LaTAP accounts, how do I do this?

If I am having computer problems, can I file and pay my taxes with a paper form?

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

If I file online and my transaction is showing “submitted” will I be charged P & I if it is not completed by the due date?

I'm having computer problems and can't use LaTAP, can I still file and pay my taxes with a paper form?

I'm having difficulties using LaTAP. Who can I contact for help?

I'm having difficulties with the LDR website. Who can I contact for help?

I'm using my taxpayer ID as my User ID, and it's telling me that I have an invalid username. How can this be if I used to login to the old system with it?

I'm worried that my password has been compromised. What should I do?

My bank information has changed, how do I make the corrections?

My bank information has changed or I'd like to use another source. How can I update this?

My payment has not been posted to my account and I have my cancelled check or EFT confirmation

My payment hasn't posted to my account, but my bank reports the money as transferred. Where did the payment go?

The address on my account is incorrect. Can I use LaTAP to change the address on my account?

What are the requirements for a LaTAP password?

What are the system requirements to use LaTAP?

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?

What information is required to use LaTAP?

What information will my bank need to process debit payment requests?

What is the “requests” link in LaTAP?

When must I file my return for it to be timely? Is there a grace period?

When must I make a payment for it to be timely? Is there a grace period?

Where do I key in the Schedules for my return?

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

Why isn’t the filing period that I need in the filing period list?

Will I continue to receive paper returns if I start using LaTAP?

Will I get a confirmation number if I file my return in LaTAP?

Will I get a confirmation number if I make a payment in LaTAP?

LaWage

Am I required to file my W2’s, L3’s, and/or 1099’s online?

Are my usernames and passwords for LaTAP and LaWage the same?

Can 1099’s be entered manually?

Can I file my W2’s, L3’s, and/or 1099’s through LaWage?

Can I file W2’s, L3’s and/or 1099’s on behalf of multiple entities through LaWage?

Can I only submit my W2-C’s or do I have to resubmit all my wage statements?

Do I have to submit 1099’s to the Louisiana Department of Revenue (LDR) even though I have already submitted them to the IRS?

How do I register for a LaWage account?

How to submit 1099’s?

What are the system requirements to use LaWage?

What if the employee does not have a SSN but has a TIN assigned by the IRS?

What is the mailing address for a W2-C?

What is the mailing address for W2’s and L3’s?

When should I submit a W2-C?

Why did my LaWage upload file fail?

Louisiana Resale Certificate

How can I get a copy of my Louisiana Resale Certificate(s)?

I am logged into LaTAP, but don’t see a link to Request/Renewal of Resale Certificates.

I operate a used motor vehicle dealership. Can I get a Louisiana Resale Certificate?

My business location or mailing address has changed. How do I get an updated Louisiana Resale Certificate with my new information?

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?

What is a NAICS code and where can I locate it? What is the industry title? What is the title of the NAICS code?

When does a business need to renew the Louisiana Resale Certificate(s)?

Who qualifies for a Louisiana Resale Certificate?

Why was my Resale Certificate application for renewal denied?

Office of Debt Recovery

Can I set up a payment arrangement?

I received a letter from ODR indicating that I owe a debt. Is there someone I can contact regarding this letter?

What should I do if I believe I have paid this debt?

What statutes created and govern the operations of ODR? Where can I find a list of possible actions that can be taken on debt?

What /who is the Office of Debt Recovery (ODR)?

Peer to Peer Vehicle Sharing Platforms

Are peer-to-peer vehicle sharing platforms required to collect and report sales tax on the lease or rental of motor vehicles facilitated through their platforms?

Can an out-of-state dealer operating a peer-to-peer vehicle sharing platform file a Direct Marketers’ Return with LDR?

Can an out-of-state dealer operating a peer-to-peer vehicle sharing platform file a return with the Louisiana Sales and Use Tax Commission for Remote Sellers (“Remote Sellers”)?

How does a business operating a peer-to-peer vehicle sharing program register and file tax returns with the Louisiana Department of Revenue (LDR)?

Is a dealer who collects sales tax on motor vehicle lease or rentals required to file electronically?

Is a peer-to-peer vehicle sharing platform that facilitates the lease or rental of recreational vehicles (“RVs”) subject to the same requirements?

What is a peer-to-peer vehicle sharing program?

Why is a business operating a mobile app or website required to collect and remit the sales tax on the lease or rental of vehicles facilitated through those platforms?

Restore Louisiana Grants

Does Louisiana have any special tax treatment for the Great Flood of 2016?

How can I get a copy of my tax return?

How do I claim the deduction for the recovery benefits?

How does the Restore Louisiana affect my Louisiana state income tax?

I deducted a casualty loss on either my 2015 or 2016 federal and state return. I received a restore Louisiana recovery grant for that loss in 2019. What do I do?

In addition to the Restore Louisiana grants, do benefits received from other flood or hurricane recovery entities qualify for this special tax treatment?

What is the “duplication of benefits” issue?

What is the Restore Louisiana Homeowner Assistance program (“Restore Louisiana”)?

Where can I obtain information about federal tax relief for disasters

Sales Tax

Are newspapers taxable?

Are rentals with an operator taxable?

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

Are there any exemptions from the sales tax?

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

Can I receive an extension of the filing deadline?

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

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

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

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

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

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

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

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

How is a taxpayer selected for audit?

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

I am a wholesaler, selling only to other dealers for resale. Do I have to file a sales tax return?

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?

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 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?

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

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?

To what transactions is sales tax applied?

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

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

What can I do with bad debts?

What is the sales tax rate in Louisiana?

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?

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?

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

I know I owe sales tax on my watercraft purchase. How do I get the money to the state when I send in Form R-1331?

What is the current sales tax rate on watercraft purchases?

When do I have to submit Form R-1331 to both the state and the parish?

Sales Tax Reform

Are shipping, delivery, and freight charges taxable?

Are business utilities subject to sales and use tax?

Are any business utilities 100% exempt from sales and use tax?

Are propane tanks sold by retail outlets directly to consumers subject to sales tax?

If a hotel room is reserved in 2024 but the stay occurs in 2025, what state sales tax rate applies?

Does the taxable service of “furnishing of sleeping rooms” include rooms purchased through online travel companies (such as Expedia and Orbitz) or Airbnb rentals?

Are repairs and maintenance to tangible personal property taxable?

Are repairs and maintenance to my home taxable?

Are telecommunications services subject to local sales tax in Louisiana?

Are there any exclusions from information services?

Are cable and satellite subject to Louisiana sales tax?

Are cable and satellite services subject to local sales tax in Louisiana?

How do telecommunications, cable, and satellite services providers report the additional state sales tax rate?

Are crane leases and rentals with an operator subject to sales tax?

Are vending machine sales subject to sales tax?

Are sales from food trucks, drive-ins, candy and nut counters, and snack bars taxable?

Are purchases of bibles, songbooks, or literature by certain religious institutions for instructional classes exempt from sales tax?

How are the school and educational materials exemptions treated?

How are intergovernmental and governmental transaction exemptions treated?

Are residential utilities subject to sales and use tax?

I am a non-profit. Do I have to charge sales tax on my sales of admissions tickets and parking?

Is electricity used in the production activity of stripper wells exempt from sales and use tax?

Do veterans pay sales tax on vehicles in Louisiana?

Are digital products subject to sales and use tax?

Are there any exemptions for digital products?

Is custom computer software subject to tax?

How are sales sourced?

Are free objects distinct and identifiable products?

Are items included in the definition of sales price distinct and identifiable products?

Are there exceptions to the general bundling rule?

Are there changes to the agricultural exemptions and exclusions?

Are there changes to the manufacturing, machinery and equipment exemptions?

Are any of the medical exemptions changed?

How many services are subject to sales tax in Louisiana?

Did the legislature adopt any new taxable services?

I have a construction contract based on a state sales tax rate of 4.45%. What are my options?

What is the state sales tax rate?

Which sales taxes apply to telecommunications services?

What is the state sales tax rate for sleeping rooms, hotel rooms, motel rooms, and similar accommodations?

What is included in cost price?

What is the tax base for the calculation of sales tax on leases or rentals?

What services are subject to sales tax in Louisiana?

Is the seller’s service or processing fee taxable?

What type of parking fees are taxable?

What are prewritten computer software access services?

What are information services?

What is the tax base for calculating sales tax on taxable services?

Which sales and use tax exemptions were repealed as of January 1, 2025?

Which existing sales tax exemptions were retained and remain in effect for taxable periods beginning on or after January 1, 2025?

Were any changes made to the medical exemptions applicable to state sales tax?

Were any changes made to the agricultural exemptions and exclusions applicable to state sales tax?

Were any changes made to the manufacturing, machinery and exemptions?

Were any additional changes made to sales and use exemptions in the 2025 Regular Session?

Were any new sales and use tax exemptions added in the 2025 Regular Session?

Is there a cap on sale and use tax for boats registered in Louisiana?

What is state’s vendor’s compensation deduction rate?

What is the maximum amount of state vendor’s compensation?

What digital products are subject to sales and use?

What are digital audiovisual works?

What are digital audio works?

What are digital books?

What are digital codes?

What are digital applications and games?

What are digital periodicals and discussion forums?

What things are not digital products?

What digital products are excluded from taxation?

What is a bundled transaction?

What is the general rule for bundled transactions?

Is packaging a distinct and identifiable product?

What is included in sales price?

What is included in the taxable service of “furnishing of admissions”?

Severance Taxes

After I submit my return on the Severance Application, when will it be posted?

If I am not the producer but a working interest owner who is paying the gas severance tax on behalf of the producer, how do I obtain the correct producer number for the field for which I am paying the gas severance tax?

General and runtime errors in Severance

How can I obtain the correct producer code for the field if I am not the producer, but I am paying the oil severance tax on behalf of the producer?

How do I amend my oil and gas returns?

How do I amend Oilfield Site Restoration Fee returns?

How do I close my severance tax account?

How do I file oil and gas severance tax returns?

How do I file Oilfield Site Restoration Fee returns?

How do I obtain the producer number if I am a purchaser who pays the tax?

How do I register for oil and gas severance tax?

How do I register for severance tax on minerals?

How do I register for timber severance tax?

How do I remit severance tax payments?

How do I set-up payment arrangements for an outstanding tax liability?

How much is the Oilfield Site Restoration Fee?

How to determine my operating system?

I get a message box saying that I don’t have a connection to the Internet, when I actually do have a connection.

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

If my seller is a working interest owner, should this seller furnish me with the producer’s code or the working interest owner’s producer code?

Is the producer code required to be listed in the Producer Code Column if a purchaser pays the oil severance tax on behalf of the producer?

Should I list my producer or taxpayer code in the Producer Code Column if I am a take-in-kind working interest owner or a purchaser who is not the producer of record for this field, but I am paying the tax on behalf of the producer for leases in a field?

What are the different severance tax returns and their due dates?

What are the Parish Codes that need to be provided on the various Severance Tax reporting forms?

What are the penalties for filing late tax returns?

What do I do to set up arrangements to pay an outstanding tax liability?

What is the severance tax rate for minerals?

What is the severance tax rate for natural gas?

What is the severance tax rate for oil and condensate?

What is the severance tax rate for timber?

What resources are subject to severance tax?

What should I do if I am paying the oil severance tax and cannot obtain the producer’s code from the seller?

What supporting documentation is required when filing a claim for refund of severance tax paid on oil and gas?

When the natural gas severance tax rate is adjusted annually on July 1st, which month is the first month affected by the change?

When trying to register in Severance, after clicking on "Register Now", why does it keep returning to the Online Options page?

Who is responsible for paying the Oilfield Site Restoration Fee?

Suspension of Licenses

After my licenses are suspended, what must be done to reinstate them?

Can I pay my tax liabilities in installments?

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?

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?

Tax Reform Credits

Did the motion picture production tax credit change?

What changes were made to the historic structures rehabilitation tax credit?

What changes were made to the inventory tax credit?

Which credits, deductions and incentive programs were eliminated during the tax reform special session?

Which credits, deductions and incentives were repealed?

Technical

How can I download a form directly to my hard drive and stop the form from displaying in the web browser window?

How can I get a copy of my tax return?

How can I tell what browser version I am using?

When I tried to download a PDF form, I got a message asking me what application to use. I selected Word (or another program). Now all I see is weird symbols when I look at the file. What can I do?

How do I remove the JavaScript to retain data from the PDF forms?

How to determine my operating system?

I get a message box saying that I don’t have a connection to the Internet, when I actually do have a connection.

What can I do to protect my information?

What is the best resolution (e.g. 800x600 or higher) to have set in order to use this web site?

What is your Security Policy & Terms of Use for this web site?

Why do tax forms appear then suddenly disappear when I click on a form?

When I download a PDF form, I get a message claiming that the PDF file is damaged (or corrupted). Is your file damaged?

Why am I missing parts of the web page (e.g. images)?

Telecommunications Tax for the Deaf

Tuition Donation Credit Program

How does a corporation income taxpayer add back in order to avoid a double benefit on the donation to a school tuition organization?

How does a fiduciary income taxpayer add back in order to avoid a double benefit on the donation to a school tuition organization?

How does an individual income taxpayer add back in order to avoid a double benefit on the donation to a school tuition organization?

How does the donation to a school tuition organization affect a taxpayer’s declaration of estimated tax?

How does the Treasury Regulations Impact Donations to School Tuition Organizations?

Is the amount of the nonrefundable credit taxable as gross income?

To whom do the changes of Act 377 apply?

What changes did Act 377 of the 2017 Regular Session make to the tax treatment of donations to School Tuition Organizations (STOs)?

What does the characterization of the benefit as a nonrefundable income tax credit mean?

What does the donor tax credit process look like?

What is the add back to prevent a double benefit on the donation and how does it work?

When is the credit earned and when may it be claimed on a tax return?

Where can potential donors view more information regarding the Tuition Donation Credit Program?

Who is a taxpayer required to file a Louisiana income tax return?

Withholding Tax (Payroll)

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

Are corporation subsidiaries required to file separate withholding tax returns?

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

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

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

Are supplemental wage and vacation payments subject to withholding?

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

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

How can I get a copy of my tax return?

How do I register for withholding tax?

How do I submit a corrected W-2?

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?

How often can I submit withholding tax payments?

How often must I submit my withholding tax?

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?

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

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?

On what income are employers required to withhold income tax?

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

What are my filing options for Form L-1?

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

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

What return form should accompany my payments?

When are my payments due?

When must I file Form L-1?

When will I receive the Form L-1V?

Who must file withholding tax?

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?

Digital Products

Louisiana Sales Tax Expansion to Digtal Products and Services

Where can I find tax guidance on digital products?

USPS Postmark Changes

Can I mail Louisiana tax returns or payments?

What changed with USPS postmarks?

What is a manual postmark?

What is the risk if I mail close to the due date?

What is the safest way to file of pay taxes?

What is this notice about?

What records should I keep if I mail a return or payment?

What should I do if I mail an income tax return or payment?

Where can I file and pay online?

Which returns and payments must be filed and paid electronically?

Why does the postmark date matter?

Will penalties be automatically waived if I mailed on time but got a late postmark?