Louisiana Form L-3 is the annual transmittal every Louisiana employer uses to send copies of W-2s and other withholding statements to the Department of Revenue and reconcile the year’s total withholding against the quarterly amounts already reported on Form L-1. It is due January 31 following the reporting year, and most employers submit it electronically through the state’s LaWage portal.
Who Has to File
Any employer that withheld Louisiana state income tax from employee wages during the calendar year has to file Form L-3. The requirement also reaches employers that would normally withhold but are currently benefiting from a tax credit or exemption. If you hold a Louisiana withholding account, the Department of Revenue expects the form.
Employers with workers who split time between states should watch the 30-day threshold. Louisiana does not require withholding for an out-of-state employee until that person spends more than 30 days performing work in the state during the calendar year. Once the employee crosses that line, you owe withholding for every day they worked in Louisiana that year, including the first 30.1Louisiana State Legislature. Louisiana Revised Statutes RS 47:112.2
When Form L-3 Is Due
Form L-3 is due on or before January 31 of the year following the reporting period. For the 2025 tax year, that means January 31, 2026.2Louisiana Department of Revenue. LaWage – W2/L3
If your business shuts down or stops paying wages during the year, the deadline shifts. You must file within 30 days after your final payment of wages rather than waiting until January 31.3Louisiana Department of Revenue. LaWage
The state deadline matches the federal deadline for sending W-2s and Form W-3 to the Social Security Administration, so the withholding totals you report to Louisiana should already be reconciled against your federal wage data.
What to Pull Together First
Have these ready before you open the form so the reconciliation works on the first pass:
- Every W-2 issued to an employee reporting Louisiana-taxable income, plus any W-2G forms reporting Louisiana gambling winnings with state tax withheld.
- Any 1099 that shows Louisiana income tax was withheld from the payment.
- Any 1099-MISC where the payment is $1,000 or more, the recipient is a non-resident of Louisiana, and the payment is for rents or royalties from Louisiana properties.4Louisiana Department of Revenue. Louisiana Code R-1203 – L-3 Transmittal of Withholding Tax Statements
- Your previously filed quarterly Form L-1 returns, which you will reconcile against the annual total.
- Your 10-digit Louisiana Department of Revenue account number and your federal Employer Identification Number.
Filling Out the Form
Form L-3 does two things: it summarizes your annual withholding totals on page 1 and lists every individual information return on the schedule beginning on page 3.
Page 1: Employer Information and Reconciliation
Enter your business name, address, LDR account number, and FEIN at the top. Below that, record the number of each type of information return you are transmitting (W-2s, W-2Gs, and 1099s) along with the combined total count.4Louisiana Department of Revenue. Louisiana Code R-1203 – L-3 Transmittal of Withholding Tax Statements
The core of page 1 is the reconciliation. Enter the total Louisiana income tax withheld for each quarter as previously reported on your L-1 returns, then add those four figures for the annual total of quarterly payments. Separately, add up the Louisiana tax withheld shown on every W-2, W-2G, and 1099 you are transmitting. The two numbers should match. If they do not, the difference appears as either an additional amount owed or an overpayment to resolve.
Page 3: Withholding Schedule
Beginning on page 3, list every individual information return. Each line requires the recipient’s Social Security number, their Louisiana state wages or payment amount, and the Louisiana state income tax withheld. The Department of Revenue uses this schedule to match your reported figures against individual employee tax returns, so check each entry against the corresponding W-2 or 1099.4Louisiana Department of Revenue. Louisiana Code R-1203 – L-3 Transmittal of Withholding Tax Statements
How to Submit It
Louisiana accepts two filing methods, but electronic filing is mandatory above a certain volume.
Electronic Filing Through LaWage
The LaWage portal handles electronic submission of Form L-3 together with copies of your W-2s, W-2Gs, and 1099s.5Louisiana Department of Revenue. File and Pay Online Employers filing 50 or more withholding statements are required to file electronically through LaWage.6Cornell Law Institute. La. Admin. Code tit. 61, I-1515 – Withholding Tax Statements and Returns-Electronic Filing Requirements
Registering for LaWage requires a 10-digit LDR account number, which can be a withholding account, sales tax account, or any other LDR account tied to your business. Employers filing on their own behalf register with their LDR account number; payroll services filing for multiple companies register using their FEIN.3Louisiana Department of Revenue. LaWage
Paper Filing by Mail
Employers with fewer than 50 withholding statements who prefer to file on paper should mail the completed Form L-3 along with copies of all W-2s, W-2Gs, and applicable 1099s to:
Louisiana Department of Revenue
P.O. Box 91017
Baton Rouge, LA 70821-9017
1099-NEC Forms Go Somewhere Else
If your business paid independent contractors and filed 1099-NEC forms with the IRS for services performed in Louisiana, or for services performed by someone living in Louisiana at the time, those forms are not transmitted with Form L-3. Submit them instead on Form R-91001, the Annual Summary and Transmittal of Form 1099-NEC, which can also be filed through LaWage.2Louisiana Department of Revenue. LaWage – W2/L3 Service recipients filing 50 or more 1099-NEC forms are required to file them electronically.6Cornell Law Institute. La. Admin. Code tit. 61, I-1515 – Withholding Tax Statements and Returns-Electronic Filing Requirements
Penalties for Late or Short Filing
Missing the deadline triggers a penalty that compounds quickly. If you fail to file Form L-3 on time or file without paying the full amount owed, the penalty starts at 5 percent of the unpaid tax for the first 30 days. It increases by another 5 percent for each additional 30-day period, or fraction of one, that you remain delinquent, up to a maximum of 25 percent.7Justia Law. Louisiana Revised Statutes 47:1602 – Penalty for Failure to Make Timely Return; Penalties Related to Nonpayment or Underpayment
Interest accrues on top of the penalty. For 2026, Louisiana charges 10.50 percent annual interest on unpaid tax liabilities, calculated as three percentage points above the state’s judicial interest rate of 7.50 percent.8Louisiana Department of Revenue. RIB No. 26-001 – 2026 Annual Interest Rate on Unpaid Taxes Penalty and interest run independently, so even if you file the form on time but underpay, interest keeps accumulating until the balance is settled.
Fixing Mistakes After You File
Errors on W-2s already submitted need to be corrected at both the federal and state level. On the federal side, file a Form W-2c (Corrected Wage and Tax Statement) along with a Form W-3c (Transmittal of Corrected Wage and Tax Statements) with the Social Security Administration as soon as you discover the error. A separate W-3c is needed for each tax year being corrected, and the corrected W-2c must also be provided to the affected employee. Employers expecting to file 10 or more W-2c forms during a calendar year must file them electronically with the SSA under the Taxpayer First Act.9Social Security Administration. Helpful Hints to Forms W-2c/W-3c Filing
If the correction changes the Louisiana withholding amount, submit the updated information to the Department of Revenue through LaWage as well. The corrected figures should reconcile against your Form L-3 totals, so if the change alters your annual reconciliation, you may need to contact the Department directly to resolve the discrepancy.