USA State Payroll Rates + Resources: State of Louisiana: Filing State Income Taxes, W-2s, and 1099s

Purpose 

The purpose of this documentation is to outline the processes and requirements associated with Filing State Income Taxes, W-2, and 1099s, as needed, in the state of Louisiana.

State Income Tax Withholding

To determine the amount of state income tax withholding, employees should complete a Louisiana Department of Revenue Employee Withholding Exemption Certificate (L-4). Every employee, on or before the date of commencement of employment, shall furnish his or her employer with a signed Louisiana Withholding Exemption Certificate (L-4) relating to the withholding status, exemptions dependents, and/or increase or decrease in the amount to be withheld each pay period.  

Employers are required to keep copies of completed state L-4 forms for their employees in their files. The forms serve as verification that state income taxes are being withheld according to the employee’s instructions and needs to be available for inspection if the state requests it. 

The Forms W-4 and L-4 generally are valid until the employee provides new ones. However, employees who claim exemption from withholding must renew the exemption annually by filing new Forms W-4 or L-4 by February 15th of each year. 

State Income Tax Withholding Reporting & Deposits 

        Withholding From Combined wages
        		Filing Frequency
        		Filing Due
        		Payment Frequency
        		Payment Due
        Less than $500 per month
        		Quarterly (Paper form or electronically)
        		Last day of the month following the end of the quarter.
        		Quarterly (Paper form or electronically).
        		Last day of the month following the end of the quarter.
        $500 - $4,999
        		Quarterly (Paper form or electronically)
        		Last day of the month following the end of the quarter.
        		Monthly (Paper form or electronically).
        		On the last day of the month following the close of the monthly period.
        $5,000  and up
        		Semi-Monthly (Must be electronically)
        		By the fifteenth of the month following the close of the quarter.
        		Semi-Monthly (Must be filed electronically).
        		Taxes withheld for the 1st-15th of the month are due by the end of the same month. 


        Taxes withheld for the 16th-31st are due by the fifteenth day of the following month.

        A quarterly return must be filed, even if no taxes were withheld during the quarter, or if wages paid to employees were not sufficient to require withholding. 

        Payments for the last period of the quarter must be submitted with the L-1 return. All other payments must be submitted with an L-1V payment voucher.

        Form L-3, W-2s, and 1099s

        You must file Form L-3 annually to reconcile your withholding account regardless of your filing cycle for Form L-1 and to transmit copies of information Returns (Federal Forms W-2, W-2G, and 1099) to the Louisiana Department of Revenue (LDR) either:

        • By filling out a Form L-3 (fewer than 50 Forms W-2) 

        • Online at LaWage (more than 50 Forms W-2). Use your Louisiana Department of Revenue 10-digit account number in order to set up a LaWage login/new user account. Click on "Create user account".

        Odoo CMS - a big picture

        Form L-3 must be filed at the end of the year or if a business terminates during the year. Form L-3 is due on or before January 31st, or on or before the 30th day after the date on which the final payment of wages was made.  

        For more information, see Louisiana Withholding Tables and Instructions for Employers.