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Louisiana Income Tax Withholding and AdministrationGeneral Withholding Requirement: Louisiana income tax generally must be withheld from wages paid to resident employees for services performed either within or without the state and from wages paid to nonresident employees for services performed in the state. However, a resident employee's wages are not subject to withholding if the wages have been subjected to another state's income tax withholding. Employee Withholding Exemption Forms: Louisiana Form L-4 may be completed by each employee, to determine the appropriate level of state income tax to withhold from earnings, or the federal form can be substituted for state purposes. Of course, Federal Form W-4 also must be completed by each employee, to determine the appropriate level of federal income tax to withhold from earnings. Reciprocal Agreements: None. Administration: Louisiana Department of Revenue Local Tax Jurisdictions: None. |