LA L-4E exemption certificate#
LA L-4E exemption certificate #
- Paper: Letter (8.5in x 11in)
- 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.
To be used by employees to file exemption from state withholding tax.
Louisiana Department of Revenue
LDR New Orleans Office: (855) 307-3893