Requirement for Tax Preparers to File Income Tax Payment Returns Electronically

About Electronic Income Tax Payment Returns

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 your tax documents 

Who Is Required to File? 

• Corporations: All corporations with total assets of $250,000 or more must file both Corporation Franchise Tax and Corporation Income Tax Returns electronically. 
• Partnerships: Partnerships with assets valued at $250,000 or more are mandated to file electronically. 
• Fiduciaries: Fiduciaries with one or more Schedule K-1 attachments must comply with electronic filing requirements. 
• Employers: Businesses filing 50 or more employee withholding statements (Form L-3 and W-2s) must use the electronic submission process.