Louisiana: 1099 State Filing Requirements
6.2k views |Last modified 9/11/2024 6:31:01 AM EST | Added by TaxBandits Team

If certain conditions are met, Louisiana requires you to file Form 1099 with the state agency.

Requirements
The Louisiana Department of Revenue mandates the filing of 1099 forms. Since Louisiana participates in the CF/SF program, the IRS will automatically forward your federal 1099 forms to the state agency, even if no state tax is withheld.

Required 1099 Forms
Louisiana also requires the filing of the following 1099 forms: 

• 1099-NEC
• 1099-MISC
• 1099-K
• 1099-INT
• 1099-DIV
• 1099-R
• 1099-B
• 1099-G
• 1099-OID
• W-2G

Threshold
Louisiana requires you to file Form 1099-MISC if payments of $1,000 or more were made to non-residents for rents or royalties on properties located in the state. For other 1099 forms, the state follows federal guidelines. Payers must assess and file each Form 1099 based on the applicable federal threshold.

Additional Requirements
Louisiana requires you to submit a Withholding Tax Reconciliation Form with your 1099.

• Form L-3 (Transmittal of Withholding Tax Statements) and the corresponding 1099 forms must be filed.

Note: TaxBandits do not support filing "Form L-3" with the state. The payer is responsible for filing these forms before the deadline.

Due Date

• The due date for filing Form 1099-NEC is February 28. Other 1099 Forms are due on January 31. 

Note: If this due date falls on a weekend or a federal holiday, the deadline is extended to the next business day.

For more information about Louisiana’s 1099 filing requirements, click here.