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Louisiana Payment Options
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You can file your return electronically any time during the filing season. Payment must be made by May 15th to avoid interest and penalty charges. You can schedule a direct withdrawal from a bank account using OLTPRO software. A return for which a payment is due should be mailed to P.O. Box 3550...
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Louisiana Retirement Benefits |
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02E – Louisiana State Employees’ Retirement Benefits – Enter the amount of retirement benefits received from the Louisiana State Employees’ Retirement System. This amount should be included in the amount on Schedule E, Line 1. 03E – Louisiana State Teachers’ Ret...
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Louisiana Use Tax
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If you purchased goods from out-of-state companies for use in Louisiana and were not properly charged Louisiana state sales tax, Louisiana Revised Statute 47:302(K) requires you to pay a Consumer Use Tax directly to the Louisiana Department of Revenue. Louisiana, like other states that impose a sa...
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Louisiana Non-Refundable Credit for Certain Disabilities |
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A credit of $100 is allowed for the taxpayer, spouse, or dependent who is deaf, has lost the use of a limb, is mentally incapacitated, or is blind (R.S. 47:297(A)). Only one credit is allowed per person. The disability must exist at the end of the taxable year or, if death occurred during the taxab...
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Louisiana Credit for Contributions to Educational Institutions
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Taxpayers who donate a computer or other technological equipment to educational institutions in Louisiana are allowed a credit of 40 percent of the value of the property donated (R.S. 47:37). The recipient certifies the donation of property by using Form R-3400 the Certificate of Donation available...
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Louisiana Interest and Penalties |
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In general, you will be charged interest and penalties if you do not pay all amounts due on or before the due date. A 2014 calendar year return is due on or before May 15, 2015. Returns for fiscal years are due on or before the 15th day of the fifth month after the close of the taxable year. ...
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Louisiana Non-Refundable Credit for Certain Disabilities
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A credit of $100 is allowed for the taxpayer, spouse, or dependent who is deaf, has lost the use of a limb, is mentally incapacitated, or is blind (R.S. 47:297(A)). Only one credit is allowed per person. The disability must exist at the end of the taxable year or, if death occurred during the taxab...
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Louisiana Credit for Contributions to Educational Institutions |
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Taxpayers who donate a computer or other technological equipment to educational institutions in Louisiana are allowed a credit of 40 percent of the value of the property donated (R.S. 47:37). The recipient certifies the donation of property by using Form R-3400 the Certificate of Donation available...
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Louisiana Other Credits
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100 – Premium Tax – R.S. 47:227 provides a credit for premium taxes paid during the preceding 12 months by an insurance company authorized to do business in Louisiana. The credit may be passed to individuals through certain legal entities such as partnerships. A schedule must be attache...
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Louisiana Interest and Penalties |
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In general, you will be charged interest and penalties if you do not pay all amounts due on or before the due date. 1. A 2014 calendar year return is due on or before May 15, 2015.2. Returns for fiscal years are due on or before the 15th day of the fifth month after the close of the taxable year.3...
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Louisianna State e-filing Requirements for Tax Preparers
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The LDR Individual Income Mandate FAQ can be found here. A tax preparer that is subject to the electronic filing mandate must be accepted in the IRS e-file Program and have an Electronic Filer Identification Number (EFIN) and use software that has been approved for e-file by the Louisiana Departme...
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Louisiana Other Credits |
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(A) Family Responsibility Program Credit – Individuals who have a contract with the Louisiana Department of Social Services to contribute to medical care in the family responsibility program are eligible for a credit of 1/3 of their contribution, limited to $200 per year. (B) Louisiana law...
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