labor lawAdivision of labor law center

What are the rules regarding individual income tax in the state of Louisiana? Simple: each person that earns a wage and/or lives in the state of Louisiana, must pay state income taxes in addition to federal income taxes. But how much should come out of each person’s income for state income taxes? Good question – and it also has a simple answer – there is a form to help determine this.

In addition to the federal income tax withholding form, W4, each employee needs to fill out an L-4 form for their Louisiana State income tax withholding. This form has essentially the same information on it, but makes sure you have the proper withholding allowances for state-level withholdings. This form is available online here.

And, please take note! If no income tax withholding form is filled out, taxes must be withheld at the highest level possible – single, no deduction allowances – even if the employee is known to be married. To prevent things like this from happening, I cannot stress enough the importance of having each employee file both their L-4 as well as a W4 form for federal income taxes, so please make their completion a priority.

Also note: some residents of Louisiana may actually be exempt from state income tax withholding. This is the case when the resident’s income is already subject to another state’s income tax.

Last 10 posts by Cara

• Massachusetts W-4 - September 24th, 2006
• Maryland W-4 - September 24th, 2006
• Maine W-4 - September 24th, 2006
• Kentucky W-4 - September 24th, 2006
• Kansas W-4 - September 24th, 2006
• Iowa W-4 - September 24th, 2006
• Indiana W-4 - September 24th, 2006
• Illinois W-4 - September 24th, 2006
• Idaho W-4 - September 24th, 2006
• Federal W-4 Form - August 27th, 2006