Louisiana Form L-1 is the return employers use to report and reconcile the state income tax they withheld from employee wages. You file it with the Louisiana Department of Revenue on a quarterly, monthly, or semimonthly cycle set by the size of your payroll, and starting January 1, 2026, every withholding return must be filed electronically through the state’s online portal.1Louisiana Department of Revenue. State Expands Electronic Filing and Payment Mandate for Business Taxes
What You Need Before You File
You need a Louisiana Revenue Account Number and a Federal Employer Identification Number; both appear at the top of the L-1. Register for the state account online through the LDR Online Business Registration application, or mail Form R-16019 to the Louisiana Department of Revenue, P.O. Box 201, Baton Rouge, LA 70821-0201.2Louisiana Department of Revenue. How Do I Register for Withholding Tax The FEIN comes from the IRS.
Your Filing Frequency and Due Dates
The Department assigns your schedule based on how much Louisiana income tax you withhold each month. R.S. 47:114 authorizes three cycles:3Louisiana State Legislature. Louisiana Code 47:114 – Returns and Payment of Tax
- Quarterly filers withhold less than $500 per month on average. Returns are due April 30, July 31, October 31, and January 31.
- Monthly filers withhold $500 or more but less than $5,000 per month. Returns are due by the last day of the following month.
- Semimonthly filers withhold $5,000 or more per month and remit by electronic funds transfer twice a month.
The Department reviews accounts periodically and can move you to a different frequency if your liability changes.4Louisiana Department of Revenue. How Often Must I Submit My Withholding Tax
Completing the Form Line by Line
At the top of the return, enter your Louisiana Revenue Account Number, FEIN, business name and address, and the exact filing period the return covers.
Lines 1 Through 4: Tax, Penalty, Interest, Total
Line 1 is the total Louisiana income tax withheld, or required to be withheld, from employee wages during the period. Quarterly filers split this into three monthly entries so the Department can match collections to your pay cycles.5Louisiana Department of Revenue. Withholding Get this line right: the Department cross-checks it against your employees’ individual returns at year-end, and errors here generate notices to your business and headaches for your workers.
Line 2 is the late-filing penalty, if any: 5 percent of the tax due for every 30 days (or fraction thereof) the return is delinquent, capped at 25 percent.6Louisiana Department of Revenue. Instructions for Employers Return of Louisiana Withholding Tax Form L-1 Line 3 is interest on any late payment, using the rate the Department publishes each January in a Revenue Information Bulletin; for 2026, see RIB 26-001 on the Department’s policies page.7Louisiana Department of Revenue. Policies Line 4 is the total remittance for the period: tax plus penalty plus interest.
Lines 5 Through 7: Payments Already Made and the Balance
Line 5 is the total you already remitted during the quarter through L-1V payment vouchers or electronic transfers. If Line 4 is larger than Line 5, subtract to get Line 6 and pay that amount with the return. If Line 5 is larger than Line 4, the difference goes on Line 7 as an overpayment credit.8Louisiana Department of Revenue. Form L-1 Louisiana Withholding Tax Return
Fixing an Error on a Prior Return
Don’t try to true up an old mistake on this quarter’s L-1. The Department requires a separate amended return for each period that contained an error.9Louisiana Department of Revenue. Withholding – Filing an Amended Return It feels tidier to correct everything on the next filing, but the state’s system does not process it that way.
How to Submit and Pay
File through the Louisiana Taxpayer Access Point (LaTAP) at the Department of Revenue’s website. If you don’t already have an account, create one from the “File and Pay Online” page.10Louisiana Department of Revenue. File and Pay Online When you submit, LaTAP issues a confirmation number that proves timely filing, and it stores every return you file so you can pull past filings whenever you need them.
The 2026 electronic mandate covers all withholding returns regardless of dollar amount, not just employers above the older payment thresholds. Paper filing is generally no longer an option; if you think you qualify for an exception, contact the Department. The old paper mailing address, kept here for reference only, is P.O. Box 91017, Baton Rouge, LA 70821-9017.11Louisiana Department of Revenue. Form L-1 Louisiana Withholding Tax Return
What Late Filing or Late Payment Costs
Late filing and late payment are separate penalties, and they stack. The failure-to-file penalty is 5 percent of the tax due for each 30-day period (or part of one) the return is late, up to 25 percent of the tax owed. The failure-to-pay penalty runs at the same 5 percent per 30 days on any unpaid balance and is also capped at 25 percent.12Justia Law. Louisiana Revised Statutes 47:1602 – Penalty for Failure to Make Timely Return
Interest accrues on any unpaid balance from the statutory due date until you pay. Under R.S. 47:1601, the annual rate is three percentage points above the judicial rate set by R.S. 9:3500(B)(1), not to exceed 1.25 percent per month. You calculate penalties and interest yourself on Lines 2 and 3 when you file late.
Year-End Reconciliation on Form L-3
Filing your L-1s doesn’t close the year. Every employer that withholds Louisiana income tax must also file Form L-3, the Employer’s Annual Reconciliation of Withholding Tax Withheld, together with copies of all W-2s and any 1099-NECs issued during the year. For the 2025 tax year, the L-3 is due February 2, 2026.13Louisiana Department of Revenue. Employers Annual Reconciliation of Withholding Tax Withheld L-3 Employers with 50 or more W-2s or 1099-NECs must file the L-3 and those statements electronically through the LaWage application.14Cornell Law Institute. Louisiana Administrative Code Title 61 Section I-1515 – Withholding Tax Statements and Returns-Electronic Filing Requirements The L-3 compares the total withholding on your L-1s for the year against the total on the W-2s you issued, so confirm those figures agree before you submit.