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CCH® PAYROLL — 10/30/09

Louisiana revises withholding tax regulations

The Louisiana Department of Revenue (LDR) has adopted the personal income tax withholding regulations to require certain employers to file the annual reconciliation of state tax withheld, Form L-3, and the employee's withholding tax receipts (W-2) electronically either through the department's Web site or other electronic means. Filings by magnetic media such as tapes, cartridges, and diskettes will no longer be allowed, which is consistent with the IRS and Social Security Administration's policies. The regulations are updated to reflect changes made during the 2001 and 2006 legislative sessions.

Those changes have reduced the number of W-2 filings required for the electronic filing mandate to the following thresholds: employers that file 250 or more employee withholding statements due on or after January 1, 2008; employers that file 200 or more employee withholding statements due on or after January 1, 2010; employers that file 150 or more employee withholding statements due on or after January 1, 2012; employers that file 100 or more employee withholding statements due on or after January 1, 2014; and employers that file 50 or more employee withholding statements due on or after January 1, 2016.

Additionally, the annual filings may be filed electronically using the LaWage electronic filing application via the LDR Web site submissions on CD or DVD.

(LAC 61:I.1515, Louisiana Register, effective October 20, 2009.)

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