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


Form L-1 is used to reconcile the payments made within each quarter to the actual amount of taxes withheld. Adjustments for prior quarters cannot be made in the current quarter. It will be necessary to file an amended Form L-1 for all quarters in which corrections were made. When filing an amended return, mark the appropriate box.

Filing Dates


News & Announcements

June 16, 2025

Suspects arrested, products seized and businesses closed in multi-agency vape crackdown

BATON ROUGE – A multi-agency state and federal crackdown on unauthorized vape products in Louisiana resulted in ten arrests and more than $1 million worth of illegal vape pens, pods, juices and other products taken off the streets.

June 12, 2025

Louisiana men arrested for gambling-related tax fraud scheme

BATON ROUGE – Two Louisiana men face felony charges for their alleged involvement in a scheme to steal of hundreds of thousands of dollars in state income tax refunds.

May 14, 2025

Tax preparer arrested for gambling-related tax fraud scheme

A Louisiana tax preparer faces felony charges over an alleged scheme to steal tens of thousands of dollars in fraudulent income tax refunds.


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