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Depositing and Reporting Withheld Taxes: Louisiana

Depositing and Reporting Withheld Taxes requirements for other states

Federal law and guidance on this subject should be reviewed together with this section.

Author: Vicki M. Lambert, The Payroll Advisor

Summary

  • Louisiana employers must report and deposit withheld taxes on either a monthly, semimonthly or quarterly basis depending on how much they withhold per month. Certain employers must make electronic deposits. See Deposit Thresholds and Schedules; Electronic Deposit Requirements.
  • All employers must file Form L-1, Employer's Quarterly Return of Louisiana Withholding Tax, for each quarter, by the last day of the month following the close of the quarterly reporting period. Employers required to remit withheld taxes electronically must file a separate Form L­1 electronically. See Deposit and Filing Due Dates.
  • Penalties are imposed for late filing, or failure to file, quarterly or annual returns. See Penalties.
  • All employers are required to file an annual reconciliation return for the immediately preceding calendar year. Most employers must file Forms W-2, Wage and Tax Statement, electronically. See Annual Reconciliation Forms and Filing Deadlines; Form W-2 Filing Requirements.