Louisiana Income Tax Withholding Payment and Filing Requirements
Employers in Louisiana must conform with these state rules relating to filing income tax withholding returns.
Periodic Returns. Quarterly (Form L-1) due by the last day of the month following the close of the calendar quarter except for semi-monthly payers. Semi-monthly payers must file Form L-1 by the fifteen of the month following the close of the quarter. The quarterly return due dates for quarterly and monthly payers are April 30th, July 31st, October 31st, and January 31st. The quarterly return due dates for semi-monthly payers are April 15th, July 15th, October 15th, and January 15th.
Annual Reconciliation Returns. Form L-3 due by the first business day following February 27.