Louisiana Tax Preparer Electronic-Filing Requirement for Individual Income Tax Returns

La. Revised Statute 47:1520 and Louisiana Administrative Code 61:III.1501

Who must comply

• Any person or firm that prepares for compensation or employs one or more persons to prepare for compensation any Louisiana individual income tax return. A tax preparer is an entity that is assigned a Tax Identification Number and includes all of the entity’s locations.
• The mandate applies to any tax preparer that prepares more than 100 Louisiana individual income tax returns during any calendar year.

What is required 

• Once over 100 returns are prepared in a calendar year, the preparer must electronically file 90% returns filed in the next calendar year. The combined total of the returns prepared by all employees at all of the tax preparer’s locations will be used to determine whether or not the tax preparer is subject to the electronic filing mandate.
• The preparer must be accepted in the federal e-file program and have an Electronic Filer Identification Number (EFIN) and use software that has been approved for e-file by the Louisiana Department of Revenue. There is no separate e-file registration requirement for Louisiana.
• Once a tax preparer meets the 100 return threshold and is subject to the mandate, the tax preparer must continue to e-file the required percentages for subsequent years.

Other electronic mandates

The Louisiana Department of Revenue requires businesses to comply with the Mandatory Electronic Filing of Tax Returns and Payments. These regulations ensure a streamlined, efficient and secure process for submitting tax documents and payments. See Electronic Filing and Payment Mandates for a list of mandates