Important Announcement

Due to critical system updates and the Labor Day holiday, the Louisiana Department of Revenue (LDR) will be closed from 2 p.m. on Friday, Sept. 4, 2026, through Monday, Sept. 7, 2026. In addition to the closure of all LDR offices during this period, all online services including electronic tax filing and payments and the Louisiana Taxpayer Access Point (LaTAP) portal will be unavailable as well. All in-person, telephone and online customer service will resume on Tuesday, Sept. 8.

Who must file withholding tax?

Every employer who withholds or who is required to withhold Louisiana income tax from wages of employees must file a withholding return. Any employer who fails to withhold and pay amounts required to be withheld is personally liable for such amounts.