Third Quarter Employer’s Return of Louisiana Withholding Tax Form L1 - WEB - R-1201 (1/24) - Filing and Payment Instructions

Sep 19, 2026

Third Quarter Employer’s Return of Louisiana Withholding Tax Form L1 provides online signup, filing, and payment guidance for employers withholding Louisiana income tax from employee wages. It explains what Form L-1 is, how to prepare and total monthly withholding lines for the quarter, how remittances are matched to payments, and when the quarterly return is due. It also covers amending returns, ACH debit/payment options, account access, required remittance methods, and declaration and signature requirements for preparers.

LanguageEnglish

CategoryForms

FormatPDF

Pages2

Reading Time1 min

AccessFree to download

Tax return overview and use

What is an L-1?

Who must file and coverage period

When and where to file and pay

Registration and online processing

Why use LaTap

Registering is simple

Filing and confirmation timelines

Payment, deadlines, and account access

Stay up to date on tax rates

Process returns faster

ACH debit and payments

Account access and scheduling

Preparation and calculations

How to prepare Form L-1

Remittance and line calculations

Amended returns and compliance

How do I amend an L-1?

Declaration, signature, and paid preparer section

MANAGE YOUR WITHHOLDING (PAYROLL) TAX ONLINE FOR FREE FAST. EASY. SECURE. Ready to sign up for LaTap? Visit LaTap.Revenue.Louisiana.Gov to get started. WHY SHOULD YOU USE LATAP REGISTERING IS SIMPLE It takes less than 7 minutes to register on your desktop or mobile device FILING HAS NEVER BEEN EASIER File most returns in less than 3 minutes online STAY UP TO DATE ON TAX RATES Faster and Easier than a paper return and its free PROCESS RETURNS FASTER Receive immediate confirmation for all transactions; returns processed within 24-48 hours ACH DEBIT Make ACH debit or credit card payments with no convenience Fees ACCOUNT ACCESS Access to your account 24/7; option to schedule payments at your convenience WWW. LATAP. REVENUE. LOUISIANA.GOV R-1201 (1/24) WEB | Third Quarter Employer’s Return of Louisiana Withholding Tax Form L1 | | | --- | --- | | | Mail your Return and Payment to:
Louisiana Department of Revenue P.O. Box 91017
Baton Rouge, LA 70821-9017 | Account Number | | | | | | | | | | | | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | | Legal Name | | | | --- | --- | --- | | Trade Name | | | | Address | | | | City | State | ZIP | We encourage you to file and pay [electronically at](electronically at www.revenue.louisiana.gov)[ www.revenue.louisiana.gov](electronically at www.revenue.louisiana.gov) Use this form for: | Tax Period
09/30/2024 | Due Date
10/31/2024 | | --- | --- | Tax Year 2024 WEB Federal Employer Identification Number PLEASE RETURN ENTIRE PAGE 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. 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. 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: 1st Quarter April 30th 2nd Quarter July 31st 3rd Quarter October 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. 1 Louisiana Withholding Tax July 2 Louisiana Withholding Tax August 3 Louisiana Withholding Tax September 4 Total 3rd Quarter Withholdings 1 2 3 4 How do I prepare Form L-1? To ensure accurate processing, please enter your figures as shown. 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. Line 5 Calculate the total amount of withholding taxes that was remitted to the department during the quarter. Lines 6 and 7 Self-explanatory 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 “Ame

FAQs

What is Form L-1 and who needs to file it?

Form L-1 is the Employer’s Quarterly Return of Louisiana Withholding Tax. Every employer required to withhold Louisiana income tax from employee wages must file a quarterly L-1 return.

How long does it take to register and file online using LaTap?

Registration takes less than 7 minutes on a desktop or mobile device. Most returns can be filed in less than 3 minutes online.

When is the third quarter Form L-1 return due?

Quarterly and monthly payers submit Form L-1 with payment on the last day of the following month after the quarter closes. For the 3rd quarter, the due date is October 31st.

Sep 19, 2026

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