Tax Preparer Permits & Licenses in New Orleans, LA

Required for all LLCs. Online filing via geauxBIZ portal. Annual report required separately (see below).

Required for all LLCs to maintain good standing.

Applies to businesses meeting sales threshold, including tax preparers.

Tax preparation services are typically not subject to sales tax in LA per La. R.S. 47:301(14).

Must register in each parish where business is conducted. Renews with annual report.

Businesses with EIN use that number; LT-1 optional otherwise.

Tax preparers typically do not collect sales tax on federal or state tax preparation services, as these are generally exempt. However, if the business sells taxable items (e.g., tax forms, software), a sales tax permit is required. See LAC 61:I.1301 for exemptions.

Required for employers to withhold state income tax from employee wages. Registration is done via the Louisiana Taxpayer Access Point (LATAP).

Employers must register with the Louisiana Workforce Commission to pay unemployment insurance (UI) tax. New employers pay 2.7% on first $7,700 in wages per employee annually.

All LLCs in Louisiana must file an annual franchise and excise tax return regardless of income. For LLCs, tax is based on capital or value. Form FE-500 is filed with the Secretary of State.

Most cities and parishes in Louisiana require a local business license or privilege tax. Examples: New Orleans Business License (https://nola.gov/business-license/), Baton Rouge Business License (https://brgov.com/depts/finance/businesslicense/). Requirements vary by location.

Required for all LLCs that have employees or file federal tax returns other than Schedule C. Obtained via IRS Form SS-4 or online at IRS.gov.

Sets ethical and procedural standards for tax professionals. Applies to all compensated tax preparers. Includes requirements for due diligence, record retention, and avoidance of frivolous positions.

By default, a single-member LLC is disregarded and reports income on the owner’s Schedule C. Multi-member LLCs are taxed as partnerships and must file Form 1065. If taxed as a corporation, Form 1120 is required. All require accurate reporting of business income and expenses.

Required if the LLC contracts with independent contractors (e.g., subcontracted tax preparers, IT consultants). Must issue Form 1099-NEC and file with IRS.

Applies to all U.S. employers. Form I-9 must be completed for every employee to verify identity and work authorization. Not required for independent contractors.

Requires payment of federal minimum wage, overtime pay for hours over 40/week, and proper recordkeeping. Applies to tax preparers with employees.

Requires eligible employees to receive up to 12 weeks of unpaid, job-protected leave for qualifying reasons. Only applies if staffing threshold is met.

Prohibits misleading claims (e.g., "guaranteed refunds"). Requires clear disclosure of fees and refund timelines. Enforced under FTC Act §5.

Requires a written information security plan to protect client financial data. Applies to all tax preparers handling sensitive client information. Updated rule effective January 2022, with compliance required by June 2023.

Requires safe working conditions, injury recordkeeping (if 10+ employees), and posting of OSHA safety poster. Most small offices with fewer than 10 employees are exempt from routine inspections but still must comply.

Requires accessibility for clients with disabilities, including physical access and communication accommodations. Does not apply to fully remote operations with no client-facing location.

No federal EPA requirements apply to tax preparation services, as they do not involve hazardous materials, emissions, or regulated waste. This business type is exempt from EPA regulations.

No federal licenses from FDA, ATF, FCC, or DOT are required for tax preparation services, as they do not involve food, alcohol, communications, or transportation.

All LLCs formed or registered in Louisiana must file an annual report each year. The due date is the anniversary of the original formation or registration date. Filed online via the Louisiana Secretary of State’s website.

All paid tax preparers must be licensed by the Louisiana Department of Revenue. The license is valid for two years. Application and renewal are submitted through the LDR Tax Professional Portal.

All tax preparers who are paid to prepare or assist with federal tax returns must have a valid PTIN. Renewal is required annually through the IRS Online PTIN System.

Includes 3 hours of ethics and 17 hours of federal/state tax law updates. Must be completed through LDR-approved providers.

Single-member LLCs are disregarded entities and report income on owner’s Form 1040 (Schedule C). Multi-member LLCs file Form 1065. Estimated quarterly taxes (Form 1040-ES) due April 15, June 15, September 15, and January 15.

Owners of tax preparation LLCs must pay self-employment tax on net profits using Schedule SE (Form 1040). Estimated taxes recommended to avoid underpayment penalties.

Employers must file Form 941 (quarterly federal tax return) and Form 940 (Federal Unemployment Tax). Deposits must be made via EFTPS (Electronic Federal Tax Payment System).

All LLCs must file an annual report, regardless of income. File online via SOSDirect.

Required for all businesses; tax preparers classified under professional services. Apply online or in person.

Tax preparers require "Professional Services" license. Zoning approval required prior to issuance.

Tax preparers qualify if <25% floor area used, no external signage, <1 non-resident employee. See Chapter 55 of Comprehensive Zoning Ordinance.

Confirms use complies with Unified Development Code Article 4. Professional offices like tax prep generally permitted in B-1 zones.

All permanent signs require permit per Unified Development Code Sec. 17:112. Wall signs up to 100 sq ft allowed in commercial zones.

Required for all non-residential buildings per Fire Prevention Code. Tax offices typically low hazard.

Mandatory for monitored systems; renewal Jan 1.

Required for any work affecting safety systems per Parish Code Ch. 14.

Required for all employers with one or more employees in Louisiana, including part-time workers. Sole proprietors without employees are exempt. Administered under La. R.S. 23:1021–1317. Coverage must be obtained from a licensed insurer or approved self-insurance program.

Not mandated by Louisiana state law for tax preparers. However, strongly recommended to protect against third-party bodily injury or property damage claims. Some commercial leases or contracts may require it.

Not legally required by Louisiana state law for tax preparers. However, highly recommended due to risk of claims related to filing errors, omissions, or negligence. Not regulated as a mandatory policy for this profession in LA.

Only required for Enrolled Agents (EAs), a federally licensed tax practitioner category. Not required for general tax preparers. The bond is filed with the IRS using Form 26-317. Most tax preparers in Louisiana are not EAs and thus not subject to this requirement.

Voluntary program requiring 15 hours of IRS-approved CE annually (including 3 hours ethics, 10 hours federal tax law, 2 hours federal updates). Not required but recommended for credibility.

Employers must register with the LWC for unemployment insurance and withholding tax. No annual renewal, but changes in employment status or address must be reported promptly.

EIN is issued once. Business must notify IRS of changes in responsible party, address, or entity type using Form 8822-B.

Most tax preparation services are not subject to sales tax in Louisiana. However, if the business sells tangible goods, a sales tax permit is required.

Licensed tax preparers must visibly display their LDR-issued license at their place of business. LLC must also display its certificate of registration if operating under a trade name.

Employers must display current federal and state labor law posters (e.g., Minimum Wage, OSHA, EEO, FMLA) in a conspicuous location accessible to employees.

Louisiana does not currently require a surety bond for tax preparers as part of its state-level licensing or registration. The state does not issue a tax preparer license or mandate bonding for this profession. Federal requirements (e.g., IRS Circular 230) apply only to Enrolled Agents and certain representatives in proceedings.

Louisiana law requires all motor vehicles operated on public roads to be covered by liability insurance meeting minimum limits: $15,000 bodily injury per person, $30,000 per accident, and $25,000 for property damage. Applies if the LLC owns or regularly uses a vehicle for business purposes.

Not required by Louisiana law. Tax preparers do not typically sell physical products. This insurance would only be relevant if the business sold tangible goods (e.g., tax software on physical media), which is not standard practice.

Only required for businesses that sell or serve alcohol. Tax preparers in Louisiana are not involved in alcohol sales and are not subject to this requirement.

Not a legal requirement. Provides a federal Record of Completion for non-credentialed preparers who complete continuing education. Does not require a bond or insurance. Strongly recommended for credibility, but not mandated.

Required for all LLCs regardless of employee count. Used for federal tax filing, opening business bank accounts, and identifying the business to the IRS.

Mandatory for tax preparers who wish to submit returns via IRS e-file system. Requires a valid EIN, PTIN, and adherence to IRS e-file rules.

Required for each individual tax preparer in the LLC who prepares or assists in preparing federal tax returns for clients. Must be renewed annually.

IRS requires tax preparers to retain copies of all returns prepared and supporting documents for at least 3 years from the date of filing. Louisiana does not specify a longer period.

Self-employed individuals, including LLC owners, must make quarterly estimated tax payments using Form 1040-ES if they expect to owe $1,000 or more when filing their return.

Individuals with Louisiana-source income must make quarterly estimated payments using Form IT-540-ES if annual liability exceeds $500.

All businesses must file a Business Personal Property Tax Return with the Louisiana Tax Commission by May 1 each year. Assessed value determines tax owed.

Businesses with 11 or more employees must maintain OSHA Form 300 (Log of Work-Related Injuries). Form 300A must be posted each year from February 1 to April 30.

Not a recurring requirement, but may be needed periodically. Issued upon request after confirming the LLC is in good standing.

Required in most Louisiana cities for all businesses. Must be renewed annually. Check with local city or parish clerk.