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WorksheetsFSM, CP2000, and w2 non filer
Total questions: 53
Worksheet time: 27mins
The name "CP2000" refers to the notice code that the IRS has assigned to a letter template mailed out to federal taxpayers who may have __________ (or omitted income source(s)) on their federal tax returns.
underreported income
overpaid taxes
claimed dependents
filed early returns
Why is the W-2 Non-Filer Questionnaire sent?
Because the Louisiana Department of Revenue (LDR) has received a wage statement showing Louisiana-sourced income, but no return is on file.
Because the taxpayer has filed a return.
Because the Internal Revenue Service (IRS) requested it.
Because the employer requested it.
Income may be reported by the Internal Revenue Service (IRS), the taxpayer’s employer, the Louisiana Workforce Commission (LWC), or via _____?
LaWage
TaxNet
PayCheckPro
IncomeDirect
What happens if a taxpayer fails to report certain income on their prior year return?
A W-2 Non-Filer questionnaire is generated.
The taxpayer automatically receives a refund.
The IRS ignores the omission.
The taxpayer's return is immediately approved without review.
Which of the following is NOT an income source compiled by the LDR?
W-2G
K-1
1099-C
1040-EZ
Is W-2G an income source compiled by the LDR?
True
False
Is a K-1 an income source compiled by the LDR?
True
False
Is Form 1099-C an income source compiled by the LDR?
True
False
Is the 1099-G an income source compiled by the LDR?
True
False
Is the 1099-INT an income source compiled by the LDR?
True
False
Is 1099-DIV an income source compiled by the LDR?
True
False
Is the 1099-MISC an income source compiled by the LDR?
True
False
Which form is shown in the image?
W-2 Wage and Tax Statement
1040 U.S. Individual Income Tax Return
1099-MISC Miscellaneous Income
W-4 Employee's Withholding Certificate
Which two organizations are involved in the information exchange agreement?
Louisiana Department of Revenue and United States Internal Revenue Service
Louisiana Department of Revenue and Department of Education
United States Internal Revenue Service and Department of Transportation
Department of Education and Department of Transportation
The exchange of information between the LDR and the IRS is authorized by both _______ and Louisiana law.
federal
municipal
international
corporate
A Federal State Match Questionnaire is generated when the LDR receives notification from the IRS that a federal return was filed but no Louisiana return was found to match the tax period(s) in question.
True
False
Which of the following documents can be provided as proof for tax purposes for military personnel?
Leave and Earnings Statement (LES) covering the tax period in question
DD-214 (if Home of Record is listed)
Other state resident tax return
Send all W-2s (and 1099s, if applicable)
For military personnel with a Home of Record (HOR) in Louisiana, if stationed outside of Louisiana for 120 or more consecutive days, are they eligible for the military pay exclusion?
True
False
For tax periods before 2022, up to ______ is exempt from military pay exclusion using code 10E.
$30,000
$10,000
$50,000
$5,000
For 2022 and beyond, up to ______ is exempt for the military pay exclusion.
$50,000
$25,000
$10,000
$100,000
If a military personnel is single and has Louisiana as their HOR, which return should they file?
Louisiana resident return (IT540)
Texas resident return (Form 1040TX)
California resident return (Form 540)
Florida resident return (Form DR-1)
For military taxpayers who were stationed in Louisiana (LA), but whose Home of Record (HOR) is NOT Louisiana, what documents must a single filer submit for the tax period in question?
the other state return filed (if required), the W-2, any LES, AND a copy of his/her orders
only the Louisiana state return and W-2
just the W-2 and a copy of orders
only the LES and a copy of the other state return
For military taxpayers who were stationed in Louisiana (LA), but whose Home of Record (HOR) is NOT Louisiana, what documents must be submitted when married filing jointly if the HOR is not LA AND the spouse is NOT a LA resident?
the other state return filed (if required), all W-2s/1099s, any LES, and a copy of the military orders
only the Louisiana state return and W-2s
just the federal return and a copy of the marriage certificate
only the spouse's W-2 and proof of residency
According to the information provided, if the Home of Record (HOR) is not LA, the spouse worked in LA, and is NOT a LA resident, what form is required to be filed?
LA NONRESIDENT / PART-YEAR return (IT540B)
LA Resident return (IT540)
Federal 1040 only
No form is required
The filing status for the federal and state returns must match.
True
False
If you moved to LA from another state, which of the following documents must be submitted for the period in question? Select all that apply:
W-2s/1099s
Federal return/other state return
Proof of residency (driver's license or driving record; voter registration; vehicle registration; or homestead exemption)
Copy of other state tax return (if applicable)
According to the instructions for taxpayer response, what should a taxpayer submit if they state they have previously filed an LA return?
Only the e-filing confirmation number
A copy of the return, all W-2s/1099s, supporting documents for credits or exemptions, and if electronically filed, the e-filing confirmation number and date submitted. If a payment was made, submit the confirmation number for any electronic payment OR a copy of the front and back of the cancelled check, money order, or cashier’s check that was submitted for payment.
Only a copy of the cancelled check
Only the supporting documents for credits claimed
If the taxpayer advises that he/she is required but has not yet filed, what is the recommended action according to the instructions?
Advise to file the return within 30 days. Electronic filing on the LDR website or forms are available to download on our website, revenue.Louisiana.gov.
Wait until the next tax year to file the return.
Ignore the requirement and take no action.
Contact the IRS instead of the Louisiana Department of Revenue.
How do you respond to the questionnaire?
Scan the QR code shown in the image.
Send an email to the organizer.
Call the phone number provided.
Fill out a paper form.
According to the instructions on how to respond to the questionnaire, what should you do if you want to respond online?
Visit www.revenue.louisiana.gov/LaT and select Respond to Questionnaire
Call the office
Ignore the questionnaire
Visit the local office
Where should you mail your response(s) to the questionnaire along with the requested information?
PO BOX 201 Baton Rouge, LA 70821-0201
123 Main Street, New Orleans, LA 70112
456 Elm Ave, Shreveport, LA 71101
789 Oak Blvd, Lafayette, LA 70501
If the questionnaire is not responded to within how many days will an estimated amount of tax due, based on the federal information, be billed?
30 days
15 days
45 days
60 days
If the taxpayer is a resident of Louisiana, what should they do regarding their income tax return?
File a return reporting their income with Louisiana or submit documentation to show they are not required to file a Louisiana return for the tax year in question.
File a nonresident return.
Do not file any return.
Only file a federal return.
If a Louisiana resident paid taxes to another state, what can they claim on their Louisiana resident return?
A deduction for federal taxes
File Schedule C
No credit or deduction
A refund from Louisiana
If the credit for taxes paid to other states (CFTP) is claimed, what documents should the taxpayer submit with their Louisiana return?
A copy of the out-of-state return and Form R-10606
Only the Louisiana return
A letter from the employer
No documents are required
If a taxpayer is not a resident of Louisiana but receives income from Louisiana sources, what type of return should they file?
Louisiana resident return
Louisiana non-resident/part-year return
Federal return only
No return is needed
If a taxpayer has already filed their Louisiana return, which documents should they submit along with the questionnaire?
Only their wage and tax statements (W-2/1099)
A copy of their return, the questionnaire, and their wage and tax statements (W-2/1099)
Only the questionnaire
Only a letter from their employer
If the taxpayer states that the return was filed electronically, what additional document should they submit?
A copy of the e-filing confirmation showing the confirmation number and date the return was submitted.
A copy of their driver's license.
A copy of their previous year's tax return.
A letter from their employer.
If a taxpayer neither lived nor worked in Louisiana, but income was reported to Louisiana by their employer, what should the taxpayer submit?
A copy of their Louisiana return
A letter from the employer on official company letterhead stating the income was reported to Louisiana in error, including the employer’s LDR account number and a contact name, title, and phone number
Only their wage and tax statements
Nothing
How should a taxpayer respond if they worked offshore in federal waters?
Submit a copy of their federal return.
Include the block numbers indicating the waters they worked in within the body of the letter.
State that they are not required to file a Louisiana return.
Submit W-2s/1099s.
If the W-2 Non-Filer questionnaire was generated under the taxpayer's SSN, what can you use to access the LEAD information and make notes?
Letter ID
Taxpayer's address
Date of birth
Filing status
What should the taxpayer be advised to include on all pages of documentation submitted to LDR for review?
the Letter ID or their last name and SSN
the date of submission only
the name of the LDR agent
the taxpayer's address only
If the taxpayer does not identify the documents as theirs, what might LDR not be able to do?
locate the LEAD where the documents should be attached
verify the taxpayer's identity
issue a refund to the taxpayer
process the taxpayer's payment
Where should the supporting documents be submitted?
At www.revenue.louisiana.gov/latap or by scanning the provided QR code.
By mail to the local post office.
At the nearest police station.
Through the university's online portal.
If the taxpayer needs to submit a return for review, the return may be mailed or brought to a local ______ office.
LDR
IRS
DMV
SSA
What is the fax number provided for submission?
225.237.6734
225.237.1234
225.237.9999
225.237.4321
What happens to supporting documents when they are received? Supporting documents are applied to the account as a ______ when received.
case
note
file
transaction
If the taxpayer states they submitted documentation but you do not see an open case, what should you do?
Ignore the request
Attempt to locate the documents under closed cases or images and confirm the taxpayer has the correct mailing address, e-mail, or fax# and request they resubmit the documents
Discard the documents
Send the documents to another office
How many business days may it take for documents brought to a local office to post? Documents brought to a local office may take ______ business days to post.
7-10
1-2
3-5
10-15
If the documents are mailed, how many weeks should the taxpayer be advised to allow for the documents to be received and posted to the account? The taxpayer should be advised to allow ______ weeks for the documents to be received and posted to the account.
4
2
6
8
If the documents are faxed, the taxpayer should be advised to allow how many days for the documents to post?
3-5 days
7-10 days
14-21 days
30 days
If the documents are e-mailed, the taxpayer should be advised e-mails are worked in the order received and to allow ____ days for review.
30
10
15
45
If the taxpayer submits a return, please advise the taxpayer to allow how many weeks for processing?
2 weeks
3 weeks
4 weeks
6 weeks
