La. Admin. Code tit. 61, § I-1515 - Withholding Tax Statements and Returns-Electronic Filing Requirements
A. Employers that
are required to electronically remit withholding tax pursuant to
R.S.
47:1519(B) and LAC
61:I.4910.A, shall file a separate L-1 return electronically on a quarterly
basis, effective for the periods beginning after December 31, 2011.
B. Employers are required to file a
transmittal of withholding tax statements, Form L-3, with copies of the
employee withholding statements, Form W-2s and any information returns such as
Federal Form 1099.
1. The L-3 transmittal and
employee withholding statements must be filed on or before the first business
day following January 31 for the preceding calendar year.
2. If a business terminates during the year,
the L-3 transmittal and employee withholding statements must be filed within 30
days after the last month in which the wages were paid.
3. If the due date falls on a weekend or
holiday, the report is due the next business day and becomes delinquent the
following day.
C.
Employers that file 50 or more employee withholding statements due on or after
January 1, 2016, are required to electronically file the Form L-3, and the
employee withholding statements, Form W-2s, and any information
returns.
1. Service recipients that
file 50 or more Federal Form 1099-NECs due on or after January 1, 2022, are
required to electronically file Federal Form 1099-NECs using the electronic
format prescribed by the department.
D. Electronic Filing Options. The Form L-3,
and the employee withholding statements, Form W-2, and any information returns
may be filed electronically as follows:
1.
electronic filing using the LaWage electronic filing application via the LDR
website, www.revenue.louisiana.gov;
2. any other electronic method authorized by
the secretary;
3. submissions by
magnetic media including tapes and tape cartridges are no longer allowed;
and
4. submissions on CDs or DVDs
are no longer allowed.
E.
Separate submissions must be made for each employer.
Notes
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