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Form 637 Online Baton Rouge Louisiana: What You Should Know

Louisiana Office of Vital Records and the Centers for Disease Control and Prevention (CDC) launched an effort to standardize the way fetal deaths are recorded in the United States. In July 2003, the U.S. Department of Health and Human Services (HHS) issued guidance regarding prenatal screening and diagnostic protocols associated with the newborn period. Read more — U.S. Department of HHS: Fetal Death Standards for Reporting in the United States. Other Health Issues. The Louisiana Department of Revenue is also responsible for approving and administering a number of other tax laws and regulations, including: Tax-exempt organizations; tax-exempt organizations; non-resident aliens; business entities, trade associations, or labor organizations, who are required to file returns; non-profit public interest groups, and non-qualified business entities; corporations that are exempt from income tax under Section 501(c)(3); corporations and partnerships that are exempt from income tax under Section 501(c)(6); corporations, partnerships, or trusts that are classified as limited liability companies or public businesses; real estate development companies; business organizations whose purpose is trade, manufacturing, processing, distribution, or production of food, fuel, or other products; professional associations; labor organizations; professional corporations, limited liability companies, and limited partnerships; non-profit educational and political organizations; and educational corporations. Treatment of Qualified Small Businesses. Qualified Small Businesses are the largest type of small business tax eligible entity and include: Limited Liability Companies; S corporations; partnerships; and sole proprietorship, partnerships, S corporations, and limited liability companies. For more information on Qualified Small Business, please visit the National Small Business Association. The rules regarding how to determine whether an entity is a qualified small business are complex, and, until March 31 of the year the tax is due, the owner must file and pay the tax by the end of the fiscal months immediately preceding the fiscal month in which the tax is due. For more information on the tax and its filing requirements, please read “Tax Requirements and Filing Procedures for Qualified Small Businesses.” The Small Business Development Centers and Louisiana Tax Assistance Programs (TAP) are not available for this activity due to the large number of small employers and individuals that will be participating. Individuals and employers can check the state-run website for this activity, e-RecoveryLouisiana.

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