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


Yes. If you are required to file 50 or more Forms W-2, you must file all Information Returns electronically. If you withhold income taxes on gaming winnings, you must file the Forms W-2G electronically. See Louisiana Administrative Code 61:I.1525 – Withholding Requirement for Gaming Winnings. If you are required to e-file but fail to do so, you may incur a penalty.

Filing Dates


News & Announcements

January 29, 2025

Louisiana state income tax filing begins Wednesday, Jan. 29

Louisiana Department of Revenue (LDR) will begin accepting 2024 state individual income tax returns on Wednesday, Jan. 29, 2025.

January 08, 2025

To reduce costs, LDR to cease mailing state sales tax returns to businesses

Louisiana Department of Revenue will cease printing and mailing copies of the Louisiana state sales tax return to businesses registered for sales tax in the state.

December 11, 2024

Tax preparer faces multiple felony fraud charges

A Terrebonne Parish woman faces multiple felony charges for the attempted theft of thousands of dollars in fraudulent state income tax refunds.


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