General Information

What is Louisiana Tax Amnesty 2014?

The Louisiana Tax Amnesty 2014 is a one-month incentive period for individuals and business taxpayers to satisfy Louisiana state tax debts. It is a voluntary program. Each taxpayer must determine if participation in the program is right for them.

What are the dates of the tax amnesty program?

The tax amnesty program begins on October 15, 2014, at 12:00 AM Central Time and ends on November 14, 2014, at 11:59 PM Central Time.

What are the benefits of participating in the tax amnesty program?

Amnesty will be granted only for eligible taxes to eligible taxpayers who apply during the amnesty period and who pay or enter into an installment agreement for all of the tax, half of the remaining interest due, and applicable fees and costs for periods designated on the amnesty application. The Secretary of Revenue shall waive the remaining half of the interest and applicable penalties associated with the tax periods for which amnesty is approved.

For the first time, taxpayers will have the opportunity to pay their tax liabilities in installments. At the time of application, a down payment of 20 percent of the total amnesty amount due is required. Taxpayers will then have six months to make the electronic payments, with the final payment due May 1, 2015.

Click here for more information about installment plans.

How do I contact the Department of Revenue about the Fresh Start program?

If you have questions about the tax amnesty program call the Amnesty Customer Service line at 1-866-782-9241 Monday through Friday between the hours of 8:30 AM and 8:00 PM Central Time.

Why should a taxpayer pay taxes under amnesty?

After the tax amnesty period ends, the penalty will not be automatically waived. Additional charges will continue to accrue and the Department of Revenue will aggressively pursue collection of the entire liability, including but not limited to referring it to the Louisiana Office of Debt Recovery (ODR). Once debt is assigned to ODR, penalties of as much as 25 percent may be assessed to the amount owed.

Eligibility

What taxes and tax periods are included in Louisiana Tax Amnesty 2014?

After the tax amnesty period ends, the penalty will not be automatically waived. Additional charges will continue to accrue and the Department of Revenue will aggressively pursue collection of the entire liability, including but not limited to referring it to the Louisiana Office of Debt Recovery (ODR). Once debt is assigned to ODR, penalties of as much as 25 percent may be assessed to the amount owed.

Are New Orleans Hotel/Motel, Statewide Hotel/Motel and New Orleans Exhibition Hall (NOEH) taxes eligible for the 2014 amnesty program?

Yes.

The following taxes and tax periods are included in the 2014 amnesty program:

  • • Taxes due prior to January 1, 2014, for which the Department of Revenue has issued an individual or a business proposed assessment, notice of assessment, bill, notice, or demand for payment not later than May 31, 2014; or
  • • Taxes for taxable periods that began before January 1, 2014; or
  • • Taxes for which the taxpayer and the Department of Revenue have entered into an agreement to interrupt the running of prescription pursuant to La. R.S. 47:1580 and said agreement suspends the running of prescription until December 31, 2014.

Who is eligible to participate in the 2014 amnesty program?

A taxpayer is eligible for amnesty under any of the following circumstances:

  • • The taxpayer has received a notice for the failure to timely file a return or for the failure to remit the amount owed;
  • • The taxpayer has an outstanding tax liability but has never filed a Louisiana return;
  • • The taxpayer has an outstanding tax liability but has not been billed by the Department of Revenue;
  • • A lien has been issued against the taxpayer’s property pursuant to La. R.S. 47:1577;
  • • The Department of Revenue has initiated proceedings under the assessment and distraint procedures pursuant to La. R.S. 47:1569 through 1573;
  • • The Department of Revenue has entered into an installment agreement with the taxpayer;
  • • The taxpayer has filed for bankruptcy protection;
  • • The taxpayer is involved in a field audit;
  • • The taxpayer is involved in litigation;
  • • The taxpayer’s liability consists of interest and penalty;
  • • The taxpayer’s liability consists of interest only; or
  • • The taxpayer’s liability consists of penalty only.

Can Amnesty be denied?

Amnesty will be denied to anyone who:

  • • Does not qualify as previously described;
  • • Who fails to make full payment of the amnesty amount due; or,
  • • Who fails to submit an online amnesty application
  • • Who fails to make the final amnesty installment payment by May 1, 2015.

I have never filed a Louisiana tax return and I owe business taxes. Can I participate?

Yes. You must file all outstanding tax returns and contact LDR’s Amnesty Customer Service Line at 1-866-782-9241.

Amnesty – Penalties/Fees

What penalties/fees WILL be waived during Amnesty?

  • • Delinquent Penalty
  • • Late Payment Penalty
  • • Negligence Penalty
  • • Non-EFT Filing Penalty
  • • Non-EFT Payment Penalty
  • • NSF (Non-Sufficient Funds)Penalty
  • • Warrant Penalty
  • • UET Penalties
  • • No Account Number Penalty
  • • LDR Collection Fees

What fees WILL NOT be waived during amnesty?

  • • Lien Fees
  • • Attorney General (AG) Collection Fees
  • • Performant (DCS) Collection Fees
  • • Financial Management Services (FMS) Collection Fees
  • D.A. NSF Fees

Amnesty – Payments/Credits

When is the last date for submitting payment and returns under Louisiana Tax Amnesty 2014?

The returns, application and payment must be submitted by Friday, November 14, 2014. If the application and payment are submitted electronically, the deadline is no later than Friday, November 14, 2014, at 11:59 PM Central Time.

Will my payment be processed if I submit a payment prior to the amnesty period?

Payments submitted to the Department of Revenue before the amnesty period begins or payments submitted during the amnesty period without an application will be applied as a period payment to the oldest outstanding tax period in the following order:

  • • Tax
  • • Penalty, and
  • • Interest

TAX CREDITS

Can an overpayment on a tax period be applied as a payment to apply for amnesty?

No. Taxpayers will not be allowed to use a refundable tax credit from an eligible return as an Amnesty credit (i.e. Motion Picture Investor Tax Credit, Wind and Solar Energy System Credit, etc.).

FMS/TOP CREDIT

My federal tax refund (TOP) was taken (offset) to pay my state tax liability including interest and penalties. Can I receive a refund for the penalties and one-half (50%) the interest paid?

No. Any tax period paid in full does not qualify for amnesty. If you owe liabilities on other tax periods, you may qualify for amnesty.

I paid my tax liabilities, interest, penalties, and fees before the amnesty program began. Can I be refunded one-half of the interest and penalties that I paid?

No. Any tax period paid in full does not qualify for amnesty. If you owe liabilities on other tax periods, you may qualify for amnesty.

If I am denied amnesty, will my payment be refunded?

No. If amnesty is denied, any payments received will be applied as a regular payment to open tax periods. The payment will be applied to tax, penalty and interest in that order.

Note: The Louisiana Taxpayer Access Point (LaTAP) will not be operational from October 28, 2014, through November 5, 2014, due to scheduled system maintenance.