Current through Register Vol. 50, No. 9, September 20, 2024
A. Electronic Form
L-4 or L-4E in general. An employer may establish a system for its employees to
file withholding exemption certificates electronically.
B. Requirements for Electronic Form L-4 or
L-4E
1. In General. The electronic system
must ensure that the information received is the information sent, and must
document all occasions of employee access that result in the filing of a Form
L-4 or L-4E. In addition, the design and operation of the electronic system,
including access procedures, must make it reasonably certain that the person
accessing the system and filing the Form L-4 or L-4E is the employee identified
in the form.
2. Same Information as
Paper Form L-4 or L-4E. The electronic filing must provide the employer with
exactly the same information as the paper Form L-4 or L-4E.
3. Perjury Statement and Signature
Requirements. The electronic filing must be signed by the employee under
penalties of perjury.
a. Perjury Statement.
The perjury statement must contain the language that appears on the paper Form
L-4 or L-4E. The electronic program must inform the employee that he or she
must make the declaration contained in the perjury statement and that the
declaration is made by signing the Form L-4 or L-4E. The instructions and the
language of the perjury statement must immediately follow the employee's income
tax withholding selections and immediately precede the employee' electronic
signature.
b. Electronic Signature.
For purposes of this provision, the electronic signature must identify the
employee filing the electronic Form L-4 or L-4E and authenticate and verify the
filing. For purposes of this provision, the terms authenticate
and verify have the same meanings as they do under federal
provisions concerning Form W-4. An electronic signature may be in any form that
satisfies the foregoing requirements. The electronic signature must be the
final entry in the employee's Form L-4 or L-4E submission.
4. Copies of Electronic Form L-4 or L-4E.
Whenever a Form L-4 or L-4E is requested by the Department of Revenue, or
required to be submitted to the Department of Revenue, the employer must supply
a hardcopy of the electronic Form L-4 or L-4E and a statement that, to the best
of the employer's knowledge, the electronic Form L-4 or L-4E was filed by the
named employee. The hardcopy of the electronic Form L-4 or L-4E must provide
exactly the same information as, but need not be a facsimile of, the paper Form
L-4 or L-4E.
C.
Electronic Filing by All Employees. An employer is permitted to adopt a system
under which all employees file Forms L-4 and L-4E electronically, however, it
is expected that an employer will make a paper option reasonably available upon
request to any employee who has a serious objection to using the electronic
system or whose access to, or ability to use, the system may be limited (for
example, as a result of a disability). The paper option would be satisfied, for
example, if the employer informs employees how they can obtain a paper Form L-4
or L-4E and where they should submit the completed paper Form L-4 or L-4E. The
Louisiana Department of Revenue also expects that employers will comply with
all applicable law governing the terms and conditions of employment, such as
the Americans with Disabilities Act (42 U.S.C. §
12112. a).
D. Record Retention. Electronic systems for
collecting and maintaining Form L-4 and L-4E data have the same status as paper
Forms L-4 and L-4E. Therefore, guidance that applies to retention of paper
Forms L-4 and L-4E also applies to electronic Forms L-4 and L-4E.
AUTHORITY NOTE:
Promulgated in accordance with
R.S.
47:112.G.(6),
R.S.
47:112.N(6), and
R.S.
47:1511.
