Archive for September, 2013

2013 tax amnesty begins Monday, Sept. 23

BATON ROUGE – Louisiana Secretary of Revenue Tim Barfield will discuss a statewide tax amnesty program during a kickoff event in Kenner for LA Tax Amnesty 2013: A Fresh Start.

The Fresh Start program runs from Monday, September 23 through Friday, November 22. It offers delinquent taxpayers and non-filers a chance to settle their accounts with the Louisiana Department of Revenue by paying all taxes due, with a waiver of all penalties and 50 percent of the interest owed.

Secretary Barfield will speak with taxpayers and the media during an appearance at the headquarters of the Society for Louisiana Certified Public Accountants (LCPA) at LCPA headquarters in Kenner.

Information about the Fresh Start program is available at www.ldrtaxamnesty.com, where eligible taxpayers can submit amnesty applications and make payments electronically.

Date Time Location
September 23 9:00 a.m. LCPA Headquarters

2400 Veterans Memorial Blvd., Suite 500

Kenner, LA 70062

Comments off

Secretary Barfield continues statewide tour promoting LA Tax Amnesty 2013: A Fresh Start

BATON ROUGE – Louisiana Secretary of Revenue Tim Barfield continues his statewide tour this week to speak with local communities about a tax amnesty program to run from September 23 through November 22.

LA Tax Amnesty 2013: A Fresh Start offers delinquent taxpayers and non-filers a chance to settle their accounts by paying all taxes due, with an exemption from all penalties and 50 percent of the interest.

“We are looking forward to connecting with hundreds of taxpayers as we prepare to launch the Fresh Start program,” Barfield said.  “This will be the opportunity needed by many people to clear their account with the Department of Revenue, and we want to help them in any way possible.”

Visit www.ldrtaxamnesty.com for more information.

Dates and Locations

Date Time Location
September 18 11:00 a.m. Alexandria Convention Hall

915 Third Street

Alexandria, LA 71301

September 19 10:00 a.m. Lafayette Public Library – South Regional Branch

6101 Johnston Street

Lafayette, LA 70503

September 19 2:00 p.m. Calcasieu Parish Police Jury Room

1015 Pithon Street

Lake Charles, LA 70601

Comments off

Revenue Information Bulletin 13-024 – Impact of the Internal Revenue Service Revenue Ruling 2013-17

The Louisiana Department of Revenue has issued Revenue Information Bulletin 13-024 – Impact of the Internal Revenue Service Ruling 2013-17:

The U.S. Department of the Treasury and the Internal Revenue Service (IRS) have ruled that same-sex couples, legally married in jurisdictions that recognize their marriages, will be treated as married for federal tax purposes.

La. Const. of 1974, art. XII, Sec. 15, states:

“Marriage in the state of Louisiana shall consist only of the union of one man and one woman. No official or court of the state of Louisiana shall construe this constitution or any state law to require that marriage or the legal incidents thereof be conferred upon any member of a union other than the union of one man and one woman. A legal status identical or substantially similar to that of marriage for unmarried individuals shall not be valid or recognized. No official or court of the state of Louisiana shall recognize any marriage contracted in any other jurisdiction which is not the union of one man and one woman.”

By its very definition, a same-sex marriage is in direct contravention of La. Const. of 1974, art. XII, Sec. 15, because it is not a union of one man and one woman. No official or court of the state of Louisiana shall recognize any marriage contracted in any other jurisdiction which is not the union of one man and one woman. Louisiana’s Secretary of Revenue is bound to support and uphold the Constitution and laws of the state of Louisiana, and any recognition of a same-sex filing status in Louisiana as promulgated in IRS Revenue Ruling 2013-17 would be a clear violation of Louisiana’s Constitution.

In compliance with the Louisiana Constitution, the Louisiana Department of Revenue shall not recognize same-sex marriages when determining filing status. If a taxpayer’s federal filing status of married filing jointly, married filing separately or qualifying widow is pursuant to IRS Revenue Ruling 2013-17, the taxpayer must file a separate Louisiana return as single, head of household or qualifying widow, as applicable. The taxpayer(s) who filed a federal return pursuant to IRS Revenue Ruling 2013-17 may not file a Louisiana state income tax return as married filing jointly, married filing separately or qualifying widow. The taxpayer must provide the same federal income tax information on the Louisiana State Return that would have been provided prior to the issuance of Internal Revenue Service Revenue Ruling 2013-17.

Comments off

Revenue Information Bulletin 13-020 – Using Correct Sales Tax Return for Each Sales Tax Period

The Louisiana Department of Revenue has issued Revenue Information Bulletin 13-020 – Using Correct Sales Tax Return for Each Sales Tax Period.

With the change in Vendor’s Compensation to .935 percent via Act 425 of the 2013 Regular Session of the Louisiana Legislature, a new sales tax return is to be used for all sales tax periods beginning on July 1, 2013.  For easy reference, the table below indicates the correct sales tax return to be used for each sales tax filing period.  The number in the right hand column of the table references the form number for each different sales tax filing period for the sales tax return (Form R-1029).

Filing Periods Return
July 2013 to Present Form 4316
July 2012 to June 2013 Form 4010
July 2011 to June 2012 Form 4010
July 2010 to June 2011 Form 4010
July 2009 to June 2010 Form 4911
July 2009 to June 2009 Form 4801
July 2007 to June 2008 Form 4701

Using the wrong return will cause processing delays, and you could be required to submit the sales tax return again on the correct form. When completing a sales tax return, your Name, Address, LDR Account Number, and the Filing Period must be included.

 

Comments off

Secretary of Revenue Tim Barfield unveils LA Tax Amnesty 2013: A Fresh Start

Barfield_BRPressClub1

BATON ROUGE – Louisiana Secretary of Revenue Tim Barfield unveiled on Monday details of a two-month tax amnesty program for individual and business taxpayers who have fallen behind on their tax debts.

LA Tax Amnesty 2013: A Fresh Start will run from September 23 through November 22. It offers delinquent taxpayers and non-filers the chance to bring their accounts up to date by paying all overdue taxes, with a waiver of all penalties and 50 percent of the interest owed.

“Many times, people get behind and don’t know where to start,” Barfield said during a presentation to the Baton Rouge Press Club. “The goal here is to make it as easy as possible.  Let’s help them right the ship.”

Amnesty is available for the following taxes and tax periods:

  • All taxes administered by the Louisiana Department of Revenue (LDR) except for motor fuel taxes and penalties for failure to submit information reports that are not based on an underpayment of tax
  • Taxes due prior to January 1, 2013, for which LDR has issued an individual or business proposed assessment, notice of assessment bill, notice, or demand of payment not later than May 21, 2013
  • Taxes for taxable periods that began before January 1, 2013.

The Fresh Start program is available to taxpayers who have:

  • Failed to file a tax return or report
  • Failed to report all income or all tax, interested and penalties that were due
  • Claimed incorrect credits or deductions
  • Misrepresented or omitted an tax due
  • Become subject to audit, or are in administrative or judicial litigation

Taxpayers involved in criminal investigation or criminal litigation for taxes administered by LDR are not eligible for the Fresh Start program.

Once the program begins on September 23, taxpayers will be able to submit amnesty applications electronically at www.LDRTaxAmnesty.com. The average time to complete an application is five minutes.

“We have gone to great lengths to make this a user-friendly application,” Barfield said. “We’ve already had thousands of people visit the website, which is a great sign.”

***

Visit the LDR Flickr page for more downloadable photos from Secretary Barfield’s appearance at the Baton Rouge Press Club.

Comments off

Secretary of Revenue to conduct statewide tour promoting LA Tax Amnesty 2013: A Fresh Start

BATON ROUGE – Louisiana Secretary of Revenue Tim Barfield will travel the state to speak with local communities about a tax amnesty program to run from September 23 through November 22.

LA Tax Amnesty 2013: A Fresh Start offers delinquent taxpayers and non-filers a chance to settle their accounts by paying all taxes due, with an exemption from all penalties and 50 percent of the interest.

“We are looking forward to connecting with hundreds of taxpayers as we prepare to launch the Fresh Start program,” Barfield said.  “This will be the opportunity needed by many people to clear their account with the Department of Revenue, and we want to help them in any way possible.”

Visit www.ldrtaxamnesty.com for more information.

Dates and Locations

Date Time Location
September 9

 

11:30 a.m. Baton Rouge Press Club

De La Ronde Hall

320 Third Street

Baton Rouge, LA 70802

September 10 10:00 a.m. Monroe City Council Chambers

Monroe City Hall

400 Lea Joyner Medical Expressway

Monroe, LA 71201

September 10 1:00 p.m. Bossier Civic Center

620 Benton Road

Bossier City, LA 71111

September 18 11:00 a.m. Alexandria Convention Hall

915 Third Street

Alexandria, LA 71301

September 19 10:00 a.m. Lafayette Public Library – South Regional Branch

6101 Johnston Street

Lafayette, LA 70503

September 19 2:00 p.m. Calcasieu Parish Police Jury Room

1015 Pithon Street

Lake Charles, LA 70601

Comments off