- Paper: Letter (8.5in x 11in)
Copies to print: 2
- Employers must keep this certificate with their records.
- This certificate may be used instead of Form L-4 by the employees qualified to claim the exemption.
- If the employee wants to discontinue, or are required to revoke this exemption, they must file a new Form L-4 with their employer.
- Employees must file a new certificate each year if they wish to continue claiming the exemption.
- Employees who may claim exemption from Louisiana withholding tax are the following:
- Employees who incurred no liability for income tax during the previous yaer and anticipate that they will incur no liability for such income tax for the current year.
- The employee is a spouse of a servicemember and is stationed in Louisiana in compliance with military orders and is in Louisiana solely to be with their spouse and they maintain their domicile in another state.
- The employee must revoke this exemption certificate:
- within 10 days from the day they anticipate they will incur Louisiana income tax liability for the current year
- by the first day of the last month of the current taxable year the employee anticipates they will incur Louisiana income tax liability for the following year
- within 10 days from the day the employee no longer meets the provisions of the Servicemember Civil Relief Act.