When must I file Form L-1?


Each Form L-1 covers one quarterly period and must be filed by the last day of the month following the close of the calendar quarter except for semi-monthly payers. Semi-monthly payers must file Form L-1 by the fifteen of the month following the close of the quarter. A quarterly return must be filed even if no taxes are withheld during the quarter. If wages paid to employees were not sufficient to require withholding, an L-1 return should be submitted with zero dollar amounts. The due dates for taxpayers with a Quarterly or Monthly Payment Frequency are:
  • 1st Quarter Due: April 30th
  • 2nd Quarter Due: July 31st
  • 3rd Quarter Due: October 31st
  • 4th Quarter Due: January 31st
The due dates for taxpayers with a Semi- Monthly Payment Frequency are:
  • 1st Quarter Due: April 15th
  • 2nd Quarter Due: July 15th
  • 3rd Quarter Due: October 15th

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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