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 you did not withhold income taxes during a remittance period, then you do not have to make a payment. However, if you do not withhold income taxes during the last remittance period of a quarter, you still need to file a Form L-1 and pay any taxes due after reconciling the quarter. For example, if you withhold no income taxes during the first 15 days of the month, then you do not have to make a payment for the first half of the month.

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.


How Can This Page Be Better?

LDR wants this website to be useful and easy-to-use for you. We'd like your feedback so we can improve our site.