LOUISIANA WITHHOLDING TABLES AND INSTRUCTIONS FOR EMPLOYERS
嚜燉ouisiana Dep ar tme nt of Revenue
R - 13 0 6 ( 7 /0 9 )
LOUISIANA WITHHOLDING TABLES
AND INSTRUCTIONS FOR EMPLOYERS
Quick as a Click
Louisiana Taxpayer Access Point (LaTap) is the fastest and most accurate way to file and
pay your withholding with the Department of Revenue.
Register for LaTap at revenue.
Withholding Forms
Form
Number
Form Title
R- 16019 (CR-1)
Application for a Louisiana Tax
Identification Number
L-1
Employer*s Quarterly, Monthly,
Semimonthly, or Annual Return
of Louisiana State Income Tax
Withheld
Filing Deadline
N/A
Quarterly returns are due the last day of
the month following the period.
Monthly returns are due the last day of the
month following the period.
How to Obtain Form
File your application electronically through
our Online Business Registration application,
or obtain the form from our website at
revenue.
Automatically mailed to newly registered
employers for withholding taxes or on our
website at revenue.
Semimonthly returns will have two periods
for each month. A semimonthly return is
due on the last day of the month for wages
paid during the first 15 day period of the
same month, and a semimonthly return is
due the 15th day of the following month for
wages paid between the 16th day and the
last day of a month.
Annual returns are due on or before
February 28 of the following year.
If the due date falls on a weekend or
holiday, the return is due the next business
day and becomes delinquent the first day
thereafter.
None
Withholding Tax Statement - State
copy of Federal Form W-2
Filed with Form L-3 on or before February
28 of the following year.
State copy of Federal Form W-2 accepted
L-3
Employer*s Annual Reconciliation
of Louisiana Income Tax Withheld
On or before February 28 of the following
year.
Automatically mailed to newly registered
employers for withholding taxes or on our
website at revenue.
R-1300 (L-4)
Employee*s Withholding Exemption
Certificate
An employee is required to submit this
certificate to his employer on or before
employment begins, or within 10 days of
any reduction to the number of exemptions
or credits for dependents.
On our website at revenue.,
or upon request
R-1307 (L-4E)
Exemption from Withholding
Certificate
N/A
On our website at revenue.,
or upon request
This public document was published at a total cost of $3,412.20. Five thousand copies of this public document were published in this
first printing at a cost of $3,412.20. The total cost of all printings of this document, including reprints, is $3,412.20. This document was
published for the Department of Revenue, Post Office Box 201, Baton Rouge, LA 70821-0201, by the Division of Administration, State
Printing Office, to supply employers with withholding tables and instructions under authority of R.S. 47:112. This material was printed
in accordance with the standards for printing by state agencies established pursuant to R.S. 43:31.
Table of Contents
INTRODUCTION . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4
ONLINE FILING APPLICATIONS . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4
DEFINITIONS . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4
YOUR DUTIES AS AN EMPLOYER . . . . . . . . . . . . . . . . . . . . . . . . . . . 4
WHICH FORM TO USE . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4
WHEN TO OBTAIN A TAX IDENTIFICATION NUMBER . . . . . . . . . . . . . . . . . 5
PAYING INCOME TAX WITHHELD . . . . . . . . . . . . . . . . . . . . . . . . . . . 5
DETERMINING THE AMOUNT OF TAX TO BE WITHHELD . . . . . . . . . . . . . . . 5
Withholding for residents . . . . . . . . . . . . . . . . . . . . . . . . . . 5
WITHHOLDING FOR NONRESIDENTS . . . . . . . . . . . . . . . . . . . . . . . . 5
SICK PAY MAY BE EXCLUDED . . . . . . . . . . . . . . . . . . . . . . . . . . . . 5
WAGES TO BE EXEMPT FROM WITHHOLDING TAX . . . . . . . . . . . . . . . . . 5
PAYROLL PERIOD . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 5
SUPPLEMENTAL WAGE PAYMENTS . . . . . . . . . . . . . . . . . . . . . . . . . 6
WITHHOLDING EXEMPTIONS AND CREDITS FOR DEPENDENTS . . . . . . . . . . 6
PENALTY FOR FALSE CERTIFICATE . . . . . . . . . . . . . . . . . . . . . . . . . 6
FILING PERIODS FOR SUBMITTING L-1 RETURNS . . . . . . . . . . . . . . . . . 6
ADJUSTMENTS TO WITHHOLDING TAX . . . . . . . . . . . . . . . . . . . . . . . . 7
COMPLETING AN AMENDED RETURN . . . . . . . . . . . . . . . . . . . . . . . . 7
PROVIDING RECEIPTS FOR EMPLOYEES . . . . . . . . . . . . . . . . . . . . . . 7
RECONCILING LOUISIANA TAX WITHHELD ANNUALLY . . . . . . . . . . . . . . . 8
FILING FORM L-3 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 8
RECORDS TO KEEP . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 8
PENALTIES . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 8
INTEREST . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 8
ASSISTANCE . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 8
COMPUTER FORMULA METHOD . . . . . . . . . . . . . . . . . . . . . . . . . . . 9
INTRODUCTION
This booklet provides a summary of an employer*s responsibility
for withholding Louisiana income tax on wages for their employees.
It is not intended as a substitute for the actual statutes and
regulations. The responsibility for withholding income tax on
wages applies to all employers.
YOUR DUTIES AS AN EMPLOYER
As an employer, it is your duty to:
ONLINE FILING APPLICATIONS
Louisiana Taxpayer Access Point (LaTap) is a free online
service provided by the Louisiana Department of Revenue that
allows business taxpayers to access their accounts online, file
certain reports, and make payments. Use of this application is
recommended for filing the L-1 return and is available at
revenue..
? secure an Employee*s Exemption Certificate, Form R-1300 (L4), from each employee at the time of employment and when
exemption status changes;
LaWage is another online application to be used to submit the
L-3 Annual Reconcilation of Louisiana Income Tax Withheld. This
application is also available at revenue..
? furnish each employee with a state copy of the Federal Form
W-2 at the end of their employment or before January 31 of the
following calendar year if employment is continued; and,
DEFINITIONS
Employer 每 The term employer means any entity for whom an
individual performs or has performed any service, of whatever
nature, as an employee. An employer may be a resident or
nonresident individual; a corporation, including a nonprofit
corporation; partnership; trust; estate; or other unincorporated
organization, group, or entity; or any entity having control of or
making payment of wages on behalf of an employer. Thus, for a
governmental entity, the person designated as having control of
or making payments of wages is considered the employer.
? file an Annual Reconciliation of Tax Withheld, Form L-3, along
with state copies of all Federal Forms W-2 issued during the
year on or before the first business day following February 27
of the following year.
? register for a withholding tax identification number with the
Department of Revenue if you have employees who are subject
to withholding tax;
? withhold the proper amount of state tax;
? file and pay state withholding income tax on a semimonthly,
monthly, quarterly, or annual basis;
WHICH FORM TO USE
All the following forms except Federal Form W-2 are available on
our website at revenue.
R-16019 (CR-1) 每 This form is an Application for a Louisiana
Tax Identification Number. You can easily submit your
application electronically by using our Online Business
Registration application, or use this form to apply for a tax
identification number.
Employee 每 Every individual, whether resident or nonresident,
who performs services for wages and who is subject to the will
and control of an employer, is considered to be an employee for
the purposes of this tax. The employer could permit the employee
considerable discretion and freedom of action. Nevertheless, the
employer has the legal right to control both the method and the
result of the rendered services. If the relationship of employer and
employee exists, the description of the relationship by the parties of
anything other than that of employer and employee is immaterial.
L-1 ??每 This form is the Employer*s Return of Louisiana State
Income Tax Withheld and is used to submit state income
taxes withheld from wages paid during the tax period
covered. The information required on this form may be filed
electronically by using our LaTap application to file and pay
your withholding tax.
In general, persons who are in business for themselves are
not employees. For example, physicians, lawyers, dentists,
veterinarians, contractors, public stenographers, and others who
follow an independent trade, business, or profession in which they
offer their services to the public are not employees.
W-2 每 This is a federal form used to indicate the amount of
Louisiana wages earned and state income taxes withheld
from employees* wages during the year. Copies of W-2*s are
submitted with the annual reconciliation form, L-3.
L-3 每 This form is the Employer*s Annual Reconcilation of
Louisiana Income Tax Withheld used to reconcile the total
amount of income tax withheld that was reported with Form
L-1 filings during the calendar year to the total amount of
income tax withheld that was listed on your employees*
Wage and Tax Statements, Form W-2. Form L-3 also serves
as a transmittal for sending the Department of Revenue
copies of your employees* W-2 forms. It is recommended
that the reconciliation be submitted electronically using our
LaWage application.
Taxable Wages 每 All types of compensation for services performed
by an employee for an employer, whether paid in cash or in any
other medium, that are subject to federal withholding tax are also
subject to Louisiana withholding as defined in Revised Statute
47:111(A). Wages for Louisiana withholding purposes include
all compensation for personal services, such as salaries, fees,
bonuses, commissions, vacation allowances, back pay, and
retroactive wage increases. Wages also include the fair market
value of compensation paid other than in cash, such as property,
board, lodging, maintenance, meals, or other consideration given
for personal services. Payments may be based on the hour,
day, week, month, year, or on a percentage plan. Although an
employee must report tips or gratuities on their individual income
tax return, such payments are not included as wages when they
are paid to an employee by a customer. Amounts paid specifically
as advances or reimbursements for traveling or other bona fide
expenses incurred or reasonably expected to be incurred in the
employer*s business are not subject to withholding. In order to be
excluded from the withholding requirements, expense payments
must be identified either by separate payment or by specifically
indicating the separate amounts where both wages and expense
allowances are combined in a single payment.
R-1300 (L-4) 每 This form is the Employee*s Withholding
Exemption Certificate that is completed by the employee, and
used to determine the correct amount of tax to be withheld
by providing the employer with the number of withholding
exemptions and the number of withholding credits for
dependents. The form must be completed by employees who
are Louisiana residents and by nonresidents who perform
services in Louisiana.
R-1307 (L- 4E) 每 This form is the Exemption from
Withholding Certificate that is completed by the employee
and may be used by employees who incurred no liability for
Louisiana income tax for the prior year and who anticipate
no income tax liability for the current year. A properly
completed form, provided by the employee, will exempt
4
the employer from withholding any Louisiana income tax
from the employee. If, at any time, the employee*s status
changes, and is expected to incur an income tax liability,
the employee must file R-1300 (L-4) with the employer.
nonworking days or days absent for which no wages were paid.
Multiply the total income earned by the employee by this percentage
to obtain the taxable Louisiana income. If the nonresident
employee*s income is dependent upon the volume of sales
(such as a commissioned salesperson), the income earned from
sales negotiated within Louisiana would be subject to Louisiana
withholding.
WHEN TO OBTAIN A TAX IDENTIFICATION NUMBER
An employer who is opening a business with employees or who
has acquired the business of another employer must obtain a new
tax identification number. Exceptions to this rule are:
The employer may use the previous year*s percentage to determine
the Louisiana taxable income for the current year. If the prior year*s
percentage would not be applicable, the employee may furnish a
statement estimating the portion of his wages subject to Louisiana
withholding, or the employer may make such an estimate and
withhold on that basis. When withholding is based on an estimate
of the Louisiana wages, the employer must actually compute
the Louisiana wages prior to the close of the year. If the amount
withheld is insufficient, the employer must withhold additional tax
prior to the close of the year so that the proper amount will be
withheld for the year.
? sole proprietorships acquired by one spouse from the other;
? the sale of a partnership interest to one or more existing partners;
? corporation capital stock transfers where the corporation whose
stock is acquired continues its operation; and,
? employers who already have a tax identification number and elect
to report the withholding taxes of the newly acquired business or
newly opened location on their existing withholding account.
All correspondence concerning state income tax withholding must
include the employer*s tax identification number.
SICK PAY MAY BE EXCLUDED
In reporting wages for Louisiana income tax withholding purposes,
employers may exclude payments made under a wage continuation
plan for periods of time when employees were absent from work
because of personal injuries or sickness to the extent that the
excludable amounts and rates are identical to those established
under federal income tax laws and regulations.
PAYING INCOME TAX WITHHELD
The employer is required to pay to the Department the entire amount
of Louisiana income tax withheld during the period when filing
each withholding tax return. If an employer fails to withhold the
required amount during a particular period, the employer*s liability
to the Department remains until payment of the correct amount of
tax is made. In circumstances where the Department feels that
delay in filing the return would jeopardize the collection of the tax,
payment will be required immediately upon being withheld.
WAGES TO BE EXEMPT FROM WITHHOLDING TAX
According to R.S. 47:111(A)(10), the exclusions are the same as
those for federal withholding purposes so that wages exempt for
federal withholding will also be exempt for Louisiana withholding.
DETERMINING THE AMOUNT OF TAX TO BE WITHHELD
According to Louisiana Administrative Code 61:I.1501, employers
are required to deduct and withhold taxes in an amount determined
in accordance with the tables or formula provided through the
rulemaking process.
PAYROLL PERIOD
For the purposes of withholding income tax, an employee may
have only one payroll period for wages paid by any one employer.
The payroll period is the period of service for which the employer
ordinarily pays wages to an employee.
The Withholding Tax Tables method determines the amount of
tax to be deducted and withheld based upon the employee*s
payroll period, number of withholding exemptions and dependency
credits, and wage brackets as illustrated in the tables that begin
on Page 10 of this booklet.
If an employee has a regular payroll period, the tax should be
withheld on the basis of that period even if the employee does not
work the full period.
In the case of an employee who has no payroll period, the tax to
be withheld must be determined as if payment were made on a
daily or miscellaneous basis. This method requires the employer
to determine the number of working days in the period covered by
the wage payment. If the wages are unrelated to a specific length
of time (for example, commissions paid on completion of a sale),
then the number of days in the payroll period must be counted
from the most recent of the following: (a) the last payment of wages
made during the same calendar year, (b) the date employment
commenced if during the same calendar year, or (c) January 1 of
the same calendar year.
The formula method produces equivalent amounts and is provided
on Page 9 of this booklet.
Withholding for residents
Wages earned in Louisiana are subject to Louisiana withholding
income tax. Wages earned in another state are subject to withholding
of income tax by the other state, unless that state does not levy an
income tax against its residents. For example, wages earned in
Mississippi are subject to Mississippi withholding and Mississippi
income tax withheld would be paid to that state. Conversely, wages
earned in Texas, which has no state income tax, would be subject
to withholding of income tax for Louisiana.
In cases where an employee is paid for a period of less than one
week and the employee submits a written and signed statement
that work was not performed for wages subject to withholding for
any other employer during the same calendar week, the employer
is permitted to compute the withholding on the basis of a weekly
payroll period, instead of a daily or miscellaneous period. If the
employee later begins working for wages subject to withholding for
another employer, the employee is allowed ten days to notify the
employer to whom he gave the written statement, and thereafter,
the employer must compute the withholding on the basis of a daily
or miscellaneous period.
WITHHOLDING FOR NONRESIDENTS
Wages earned in Louisiana are subject to Louisiana income tax
withholding. If a nonresident employee performs services partly
inside and partly outside the state, only wages for services
performed within the state are subject to withholding, provided
the employee files with the employer an Employee*s Withholding
Exemption Certificate, Form R-1300 (L-4). If no certificate is filed, all
of the wages paid to the employee are subject to withholding.
To determine the Louisiana income subject to withholding tax,
calculate a percentage by dividing the number of days worked
in Louisiana by the total number of days worked. Do not include
5
................
................
In order to avoid copyright disputes, this page is only a partial summary.
To fulfill the demand for quickly locating and searching documents.
It is intelligent file search solution for home and business.
Related download
- louisiana withholding tables and instructions for employers
- 2021 packet ow 2 oklahoma
- nys 50 t nys new york state withholding tax tables and methods revised 1 23
- oregon withholding tax tables 150 206 430
- nys 50 t y yonkers withholding tax tables and methods revised 1 23
- booklet a employer s tax guide hawaii
- tables for percentage method of withholding state
- nys 50 t nys new york state withholding tax tables and methods revised 1 22
- payroll tax tables and employer related expense rates effective 1 1 2021
- withholding tables effective september 1 2021 monthly 0 1
Related searches
- withholding tables for pension payments
- w 4p withholding tables 2020
- federal withholding tables 2018 chart
- withholding tables 2019
- alabama state withholding tables 2020
- federal payroll withholding tables 2021
- federal withholding tables 2020 pdf
- federal tax withholding tables 2020
- federal tax withholding tables 2021
- 2017 payroll withholding tables irs
- alabama state withholding tables 2021
- federal withholding tables 2021