2014 Louisiana Tax Amnesty Program to run Oct. 15-Nov. 14

Louisiana Tax Amnesty 2014 will be held from Oct. 15 through Nov. 14, 2014, the Louisiana Department of Revenue (LDR) recently announced. The 30-day tax amnesty program offers noncompliant taxpayers the opportunity to settle their accounts with the state by paying 100 percent of delinquent taxes, with a waiver of all penalties and 50 percent of the interest owed.

New to the amnesty program this year is the option for individual and business taxpayers to pay their overdue tax liabilities through installment payments over a six-month period of time.

Beginning at 12:01 a.m. on Oct. 15 through 11:59 p.m. on Nov. 14, eligible taxpayers can apply online at www.ldrtaxamnesty.com. Or for more information, they can call 866-782-9241.

“Delinquent taxpayers have more options than ever to satisfy their obligations,” Secretary of Revenue Tim Barfield said. “Hopefully, this will encourage everybody who has fallen behind to take this opportunity to make a fresh start.”

The Louisiana State Legislature has set a goal of collecting $100 million for the 2014 Tax Amnesty program.

Taxpayers identified as noncompliant in LDR’s records should expect to receive a letter and/or a recorded telephone message before the start of the amnesty program with instructions for submitting applications and payments online. Contact information is drawn from data taxpayers have submitted to LDR with their tax filings and other communications.

Delinquent taxpayers have a limited amount of time to take advantage of amnesty. According to Act 822 of the 2014 Legislative Session, after the conclusion of the amnesty period in 2015, there shall be no new amnesty program implemented by the Dept. of Revenue before Jan. 1, 2015. 

LA Tax Amnesty 2013: Fresh Start program runs through Nov. 22

Louisiana Tax Amnesty 2013: A Fresh Start is a two month period for individuals and business taxpayers to bring delinquent tax accounts up to date by clearing unpaid tax bills and filing overdue state tax returns. It is a completely voluntary program that began on Sept. 23 and ends Nov. 22, 2013.

Taxpayers in the following categories are eligible to apply for amnesty:

• Taxpayers who failed to file a tax return or report
• Taxpayers who failed to report all income or all tax, interest and penalties that were due
• Taxpayers who claimed incorrect credits or deductions
• Taxpayers who misrepresented or omitted any tax due
• Certain taxpayers under audit or in administrative or judicial litigation

Taxpayers involved in a criminal investigation or criminal litigation for taxes administered by the Louisiana Department of Revenue (LDR) do NOT qualify for the Fresh Start program.

Amnesty may be applied to all taxes administered and collected by LDR except: motor fuel taxes, prepaid 411 sales tax, oil field restoration (oil); oil field restoration (gas), inspection and supervision fee and penalties for failure to submit information reports that are not on an underpayment of tax (i.e., withholding L3 penalty).

The program applies to tax balances due prior to Jan. 1, 2013. You are eligible for Fresh Start even if LDR currently has a garnishment on your wages or a levy on your bank account, provided you pay the amnesty amount due during the amnesty period. You should contact LDR so that the garnishment or bank levy can be released after full payment.

Some taxpayers in special circumstances do not qualify for amnesty. LDR can assist you in determining if you qualify. If you have never filed a Louisiana tax return, you must file all outstanding tax returns, pay the tax and 50 percent of the interest balance owed.

If you have filed a petition for bankruptcy, you may participate in the Fresh Start program. Consult with an attorney to determine if the Fresh Start program would benefit you.

If you have questions about Louisiana Tax Amnesty 2013: A Fresh Start, visit www.ldrtaxamnesty.com. If you need additional amnesty applications, call the Fresh Start Customer Service Line at (866) 782-9241 Monday through Friday between the hours of 8:30 a.m. to 8:30 p.m.