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February 23, 2018
2018-0401

Louisiana issues guidance on employer collection of state withholding certificates (Form L-4)

Adding to its emergency rule on income tax withholding starting in 2018, the Louisiana Department of Revenue has issued additional guidance concerning the L-4, Employee Withholding Allowance Exemption Certification. (Revenue Information Bulletin No. 18-009, February 19, 2018.)

As we reported previously, employers were instructed to begin using the revised 2018 withholding tables by no later than February 16, 2018.

Guidance concerning the Louisiana Form L-4 (R-1300)

According to guidance just issued, despite the revised 2018 income tax withholding tables now in effect, employees are not required to update the exemptions and dependents shown on the Form L-4 that is currently on file with their employers.

However, the Department suggests that employees that have additional withholding amounts withheld (Line 8 of Form L-4) should review their L-4 to confirm the appropriate amount of Louisiana income tax is withheld. For example, if employees also receive other types of income (e.g., interest and dividend income), they should consider increasing their withholding to account for the other income.

For questions regarding this matter, please contact the Department's Policy Services Division at +1 225 219 2780;. For questions concerning a taxpayer's return, please contact the Department's Customer Service line at +855 307 3893;.

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Contact Information
For additional information concerning this Alert, please contact:
 
Workforce Advisory Services — Employment Tax Advisory
• Debera Salam(713) 750-1591;
• Kristie Lowery(704) 331-1884;
• Kenneth Hausser(732) 516-4558;
• Debbie Spyker(720) 931-4321;

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