Louisiana Withholding Tax – Frequently Asked Questions
1. Do I need to register for a Louisiana withholding account?
Yes. If you are required to withhold Louisiana income tax from employee wages, you must register for a Louisiana withholding tax account before filing returns or remitting withholding taxes.
2. How do I determine my filing frequency?
Your filing frequency is based on the amount of Louisiana income tax you withhold. The Department will assign your filing frequency when your account is established and will notify you if your filing requirements change.
3. Can I file my withholding return by paper?
No. Louisiana withholding tax returns must be filed electronically. Employers should file through LaTAP or another Department-approved electronic filing method.
4. How do I file my withholding returns?
Louisiana withholding tax returns must be filed electronically. Employers can file returns, view filing history, and manage their withholding account through LaTAP.
5. How do I make a payment?
Withholding tax payments must be made electronically through LaTAP or another Department-approved electronic payment method, unless otherwise authorized by the Department.
6. I didn't withhold any Louisiana income tax this period. Do I still have to file?
Yes. If your Louisiana withholding account is active, you are required to file a return for every filing period assigned by the Department, even if:
- You had no employees.
- You paid no wages subject to Louisiana withholding.
- No Louisiana income tax was withheld.
If you no longer need your withholding account, file a final withholding return and request that your account be closed to avoid future filing requirements.
7. Can I amend a withholding return?
Yes. If you discover an error after filing your return, you should file an amended return electronically as soon as possible to correct the information.
8. What happens if I file or pay late?
Returns and payments that are not submitted by the due date may be subject to penalty and interest as provided by Louisiana law.
9. How do I correct an overpayment or underpayment?
If you determine that you overpaid or underpaid your withholding tax, file an amended return electronically and submit any additional payment due or request the appropriate adjustment.
New employees should complete the appropriate federal and Louisiana employee withholding certificates before payroll withholding begins.
11. When are withholding returns due?
Due dates depend on your assigned filing frequency. Quarterly, monthly, and semi-monthly filers each have different due dates. Refer to the current filing calendar for specific deadlines.
12. How do I know if my return or payment was received?
If you file or pay through LaTAP, you can view your filing history, payment history, and confirmation information by logging into your account.
13. What if I receive a delinquent notice but I already filed my return?
Review your filing history in LaTAP and compare it with your records. If you timely filed the return, have your confirmation number available when contacting the Department.
You can update your mailing address, contact information, and certain account information through LaTAP or by submitting the appropriate request to the Department.
15. How do I update my mailing address?
Update your mailing address as soon as possible through LaTAP to ensure you receive important tax notices, correspondence, and other communications from the Department.
16. I changed payroll companies. Do I need to notify the Department?
Changing payroll providers does not require a new Louisiana withholding account. Your new payroll provider should use your existing Louisiana Revenue Account Number and be properly authorized to file and pay withholding tax on your behalf.
17. How do I authorize my payroll provider or tax professional to access my account?
You may authorize a payroll provider, tax professional, or other representative by submitting the appropriate authorization form or through available electronic authorization options provided by the Department.
18. Can my accountant or payroll company receive copies of my notices?
Only if they have been properly authorized to represent your business. Appropriate authorization must be on file before confidential tax information can be shared.
19. What if my business changes its name or ownership?
Changes to your business name, ownership, legal structure, or Federal Employer Identification Number (FEIN) may require updates to your tax account. Notify the Department promptly to ensure your account information remains accurate.
20. Can my business have more than one Louisiana withholding account?
No. A business should have only one active Louisiana withholding tax account for each legal entity. All Louisiana withholding returns and payments should be filed under that account.
If you believe you have more than one withholding account or have received multiple account numbers, contact the Department before filing or making payments so your accounts can be reviewed and corrected.
21. How do I close my withholding account?
To close your withholding account:
- File your final withholding return.
- Pay any outstanding balance due.
- Request that your withholding account be closed.
Closing your account will stop future filing requirements and help prevent unnecessary delinquency notices.
22. I forgot my LaTAP username or password. What should I do?
Use the Forgot Username or Forgot Password options on the LaTAP login page to recover your account access.
Current withholding tax forms, instructions, employer guides, withholding tables, and related resources are available on the Louisiana Department of Revenue website. Many of these resources can also be accessed through LaTAP.
24. How do I know my Louisiana Revenue Account Number?
Your Louisiana Revenue Account Number is assigned when your business registers with the Department. It is included on your account registration notice and can also be viewed by logging into LaTAP. If you cannot locate your account number, contact the Department for assistance.
25. Where can I find my filing history and payment history?
Log in to LaTAP to view your previously filed withholding returns, payment history, account balances, correspondence, and other account information. LaTAP is available 24 hours a day and is the fastest way to manage your withholding tax account
