Louisiana Third Quarter Employer’s Return of Louisiana Withholding Tax

Third Quarter Employer’s Return of Louisiana Withholding Tax
Form L-1
R-1201 (1/24) WEB

We encourage you to file and pay
electronically at www.revenue.louisiana.gov

First Quarter Employer’s Return of
Louisiana Withholding Tax Form L-1
Mail your Return and Payment to:
Louisiana Department of Revenue
P.O. Box 91017
Baton Rouge, LA 70821-9017

	

2024
WEB

Use this form for:
Tax Period

Tax Year

Due Date

03/31/2024	04/30/2024

Account Number
Federal Employer Identification Number __________________
Legal Name
Trade Name

P L E AS E R E T U R N E N T I R E PAG E

Address
City

State

ZIP

What is an L-1?
Form L-1 is the Employer’s Quarterly Return of Louisiana Withholding Tax. Every
employer who withholds, or who is required to withhold Louisiana income tax
from wages of employees, must file a quarterly L-1 return. Any employer who fails
to withhold and pay amounts required to be withheld is personally liable for such
amounts.
Each return covers one quarterly taxable period and must be filed by the filing
deadline. A quarterly return must be filed even if no taxes are withheld during the
quarter or if wages paid to employees were not sufficient to require withholding.

How do I prepare Form L-1?
To ensure accurate processing, please enter your figures as shown.

1 2 3 4 5 6 7 8 9
Lines 1-3 Enter the amount of Louisiana income tax withheld or required to be
withheld from the wages of your employees for the appropriate month.
Line 4 Add Lines 1, 2 and 3. This is the total amount of taxes withheld for the quarter.

When and how should I remit tax withheld from my employees?
Payments must be made according to your mandated payment frequency. Payments for
the last period of the quarter must be submitted with the L-1 return. All other payments
must be submitted with an L-1V payment voucher.

Line 5 Calculate the total amount of withholding taxes that was remitted to the
department during the quarter.

When is the L-1 Return due?
Quarterly and Monthly payers should submit Form L-1 with payment on the last day of
following month after the close of the calendar quarter. The due dates are as follows:

How do I amend an L-1?
Form L-1 is used to reconcile the payments made within this quarter to the actual
amount of taxes withheld. Adjustments for prior quarters cannot be made in the
current quarter. It will be necessary to file amended returns for all quarters in which
corrections were made. When filing an amended return, you must use the correct form
for the quarter being amended, report the corrected amounts, and mark the “Amended
Return” box at the bottom of the form.

1st Quarter  .  .  .  .  .  .  . April 30th	
3rd Quarter  .  .  .  .  .  October 31st	

2nd Quarter  .  .  .  .  .  .  .  .  . July 31st
4th Quarter  .  .  .  .  .  January 31, 2025

If the due date falls on a weekend or holiday, the return is due the next business day
and becomes delinquent on the following day.

Lines 6 and 7 Self-explanatory

1 	Louisiana Withholding Tax
January  .  .  .  .  .  .  .  .  .  .1

5 	Less remittance made
during quarter  .  .  .  .  .  .  .  . 5

2 	Louisiana Withholding Tax
February  .  .  .  .  .  .  .  .  .2

6	 If Line 4 is greater than Line 5,
subtract Line 5 from Line 4.
Pay this amount.  .  .  .  .  .  . 6
Make payment to: Louisiana Department of
Revenue, or pay at www.revenue.louisiana.gov
(DO NOT SEND CASH)

3 	Louisiana Withholding Tax
March  .  .  .  .  .  .  .  .  .  .  .3
7 	If Line 4 is less than Line 5,
subtract Line 4 from Line 5.
This is your overpayment.  .  .  .7

4	 Total 1st Quarter
Withholdings  .  .  .  .  .  . 4

Under penalties of perjury, I declare that I have examined this return and accompanying schedules and statements, and to the best of my knowledge and belief, they are true, correct, and complete.
Declaration of preparer (other than taxpayer) is based on all information of which preparer has any knowledge.

Signature

Date (mm/dd/yyyy)

Print Name

Title

Telephone

If this return was prepared by a paid preparer, that person must also sign below in the “Paid preparer use only” box, complete the information, and enter his or her identification number in the space
provided under the box. If the paid preparer has a PTIN, that must be entered in the space provided under the box, otherwise enter the FEIN or LDR account number. If paid preparer represents
a firm, the firm’s FEIN must be entered in the “Paid preparer use only” box. Failure of paid preparer to sign or provide an identification number will result in assessment on the preparer of the
unidentified preparer penalty. The penalty of $50 is for each occurrence of failing to sign or providing identification number.

PAID
PREPARER
USE ONLY

Print/Type Preparer’s Name

Preparer’s Signature

Date (mm/dd/yyyy)

Firm’s Name

➤

Firm’s FEIN

➤

Firm’s Address

➤

Telephone

➤

Mark this box if your
business has closed or you
have stopped paying wages.

Check

■

if Self-employed

MMD D Y Y
Enter the final date wages were paid.

Mark this box if this is an
amended return.

PTIN, FEIN, or LDR Account Number
of Paid Preparer
For office use only.

Field Flag

FOR OFFICE USE ONLY

32405