La. Admin. Code tit. 61 § III-1501

Current through Register Vol. 50, No. 9, September 20, 2024

Section III-1501 - Requirement for Tax Preparers to File Income Tax Returns Electronically

A. Definitions

Authorized Individual Income Tax Return-any individual tax return that can be filed electronically.

Filed Electronically-filing a tax return by electronic means using software that has been approved for electronic filing by the Louisiana Department of Revenue.

Individual Income Tax Return-any tax return required to be filed by R.S. 47:101.

Tax Preparer-a person or entity that prepares for compensation or employs one or more persons to prepare for compensation any Louisiana individual income tax return.

a. A tax preparer is an entity that is assigned a tax identification number and includes all of the entity's locations.

b. The combined total of the returns prepared at all of the tax preparer's locations will be used to determine whether or not the tax preparer is subject to the electronic filing mandate.

B. For returns due on or after January 1, 2012, 90 percent of the authorized individual income tax returns prepared and filed by a tax preparer that prepares and files more than 100 Louisiana individual income tax returns during any calendar year are required to be filed electronically.

C. A tax preparer that is subject to the electronic filing mandate must be accepted in the IRS e-file Program and have an electronic filer identification number (EFIN) and use software that has been approved for e-file by the Louisiana Department of Revenue.

D. Once a tax preparer is subject to the electronic filing mandate, the tax preparer must continue to e-file the required percentage of authorized individual income tax returns in future years regardless of the number of returns filed.

E. Tax Preparer Undue Hardship Waiver of Electronic Filing Requirement

1. The secretary may waive the electronic filing requirement if it is determined that complying with the requirement would cause an undue hardship.

2. For the purpose of waiver of the electronic filing requirement, inability by the tax preparer to obtain broadband access at the location where the tax returns are prepared will be considered an undue hardship and waiver of the requirement will be granted.

F. The penalty imposed by R.S. 47:1520(B) for failure to comply with the electronic filing requirement does not apply to the requirement for tax preparers to file income tax returns electronically.

La. Admin. Code tit. 61, § III-1501

Promulgated by the Department of Revenue, Policy Services Division, LR 33:2463 (November 2007), amended LR 34:1425 (July 2008), Amended LR 441638 (9/1/2018).

AUTHORITY NOTE: Promulgated in accordance with R.S. 47:1511 and R.S. 47:1520.