Louisiana – EFT Guidelines

SALT Report 1557 – The Louisiana Department of Revenue has updated their informational guide regarding the state’s electronic funds transfer requirements. The guide addresses the requirements and payment options available to taxpayers who are required to make electronic funds transfer payments to the Louisiana Department of Revenue.
EFT Requirements
Louisiana Revised Statute 47:1519 requires electronic payments from all taxpayers who meet any of the following conditions:
  • The tax due in connection with the filing of a return, report or other document exceeds $5,000
  • A taxpayer files tax returns more frequently than monthly, and during the preceding 12-month period, the average total payment exceeds $5,000.
  • A company files withholding tax returns and payments on behalf of other taxpayers during the preceding 12-month period and the average total payments for all tax returns filed exceed $5,000.

EFT Requirement Waiver

Any taxpayer required to make payments by electronic funds transfer may request a waiver of the requirement for one calendar year.  Requests should be submitted, along with the reasons why EFT waiver is being requested, to the Tax Administration Office of the LDOR.
In addition to covering the mandatory EFT requirements, the Department addresses payment options, due dates, tax return filing requirements, the Louisiana Taxpayer Access Point (LaTAP), payment under protest, and other related issues.
For Further Information: