L-3 Transmittal of Withholding Tax Statements - Instructions for L-3 Transmittal of Withholding Tax Statements

Sep 19, 2026

Upload by Riley

L-3 Transmittal of Withholding Tax Statements is used to transmit copies of federal Information Returns (W-2, W-2G, and 1099) to the Louisiana Department of Revenue for tax year 2025. It balances Louisiana income tax withheld by quarter to amounts reported for the year and serves as an accompanying transmittal when submitting the required forms. The instructions explain filing deadlines, e-filing thresholds, reconciliation with Form L-1, amended return requirements, and what information to complete on page 1 and the withholding schedule.

LanguageEnglish

CategoryForms

FormatPDF

Pages4

Reading Time2 min

AccessFree to download

Instructions for L-3 Transmittal of Withholding Tax Statements

Purpose and filing requirements

Electronic filing requirements

Completing Form L-3 and reconciliation with Form L-1

Withholding schedule and required Information Returns

R-1203 WEB-BC (1/25) | | L-3 Transmittal of Withholding
Tax Statements | | --- | --- | | | Mail to:
Louisiana Department of Revenue | | | P.O. Box 91017
Baton Rouge, LA 70821-9017 | LDR Account Number | | | | | | | | | | | | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | We encourage you to file electronically at [www.revenue.louisiana.gov/lawage](www.revenue.louisiana.gov/lawage) Tax Year 2025 | Tax Period
12/31/2025 | Due Date
01/31/2026 | | --- | --- | PLEASE RETURN ALL PAGES | Legal Name | | | | --- | --- | --- | | Trade Name | | | | Address | | | | City | State | ZIP | Mark this box if this isan amended return. 􀃖 Instructions can be found on page 2. Also, complete the detailed withholding schedule beginning on page 3 for every Information Return submitted with this form. Your device does not support barcode generation. For best results, open this document in Adobe Reader. Wages and Payments Per Information Returns Withholding Per Information Returns Withholding Per Form L-1 IMPORTANT! If amounts in the second and third column do not match for a quarter, you must file an amended Form L-1 for that quarter. Do not include a payment with your transmittal. Number of Forms W-2 􀃖 | | | | --- | --- | Number of Forms W-2G 􀃖 | | | | --- | --- | Number of Forms 1099 􀃖 | | | | --- | --- | Total Number of Information Returns Submitted 􀃖 | | | | --- | --- | | 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 | | PAID
PREPARER
USE ONLY | Print/Type Preparer’s Name | | Preparer’s Signature | Date (mm/dd/yyyy) | Check if Self-employed
■ | | --- | --- | --- | --- | --- | --- | | | Firm’s Name ➤ | | | Firm’s FEIN ➤ | | | | Firm’s Address ➤ | | | Telephone ➤ | | WEB | | | | | | | | | | | | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | PTIN, FEIN, or LDR Account Number of Paid Preparer 32523 R-1203i WEB-BC (1/25) Instructions for L-3 Transmittal of Withholding Tax Statements Tax Year 2025 Form L-3 Transmittal is used to transmit copies of Information Returns (Federal Forms W-2, W-2G and 1099) to Louisiana Department of Revenue (LDR) . Form L-3 must be filed at the end of the year or if a business terminates during the year. Form L-3 is due on or before January 31st or on or before the 30th day after the date on which the final payment of wages was made. The reconciliation of the amount of taxes withheld to the amounts paid to LDR is completed on a quarterly basis by filing Form L-1, the Employer’s Quarterly Return of Louisiana Withholding Tax. Use the chart on page 1 to determine if you need to file an amended Form L-1 for any quarter. Who must file electronically? If you are required to file 50 or more Forms W-2, you must file all Information Returns electronically. If you withhold income taxes on gaming winnings, you must file the Forms W-2G electronically per Louisiana Administrative Code 61:I.1525 . If you are required to e-file but fail to do so, you may incur a penalty. Instructions for completing Form L-3 This transmittal serves two purposes: to balance the total amounts of Louisiana income tax withheld per quarter to the total amount reported by you during the year, and to act as a transmittal to accompany the submission of copies of Information Returns. If you are not filing electronically, mail the copies of the Information Returns with the completed Form L-3 Transmittal to the address on page 1. Enter the amount of wages or payments for each quarter in the “Wages and Payments Per Information R

FAQs

What is the purpose of Form L-3 Transmittal of Withholding Tax Statements?

Form L-3 transmits copies of Information Returns to the Louisiana Department of Revenue and balances Louisiana income tax withheld by quarter to the amounts reported during the year.

When is Form L-3 due, and what filing deadlines apply?

Form L-3 must be filed at the end of the year or if a business terminates during the year, and it is due on or before January 31 or on or before the 30th day after the final wages payment date.

When must an amended Form L-1 be filed?

If the amounts of withholding per quarter in the L-3 chart do not match the amounts reported on Form L-1 for that quarter, an amended Form L-1 must be filed for that quarter.

Which Information Returns must be submitted with Form L-3?

Copies of W-2 or W-2G reporting income taxable to Louisiana; 1099 forms reporting Louisiana income tax withheld; and qualifying 1099-MISC payments meeting the listed conditions (including $1,000+ to a non-resident for rents or royalties).

Sep 19, 2026

Upload by Riley