Louisiana: 1099 State Filing Requirements
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Last modified 1/4/2024 5:45:16 AM EST |
Added by TaxBandits Team
The Louisiana Department of Revenue mandates filing the 1099 Forms directly with the state when payments of $1,000 or more are made to non-residents of Louisiana as rents or royalties for properties located in Louisiana.
If there is no Louisiana State Tax Withholding, we will automatically forward your federal 1099 forms to the state agency as Louisiana participates in the CF/SF program. In addition to this, the Form 1099 is required to be filed with the state of Louisiana if the following conditions are met:
- If the payment amount is $1,000 or more in a calendar year.
- If the payment is made to a non-resident of Louisiana.
- If the payment is for rent or royalties from properties located in Louisiana.
TaxBandits supports the e-filing of Form 1099 with both the Federal and State of Louisiana. However, we do not support filing the Transmittal “Form L-3” with the state, and the payer is responsible for filing the form before the deadline.
What to be filed
- All 1099s (TaxBandits supports 1099 MISC, 1099 NEC,1099 INT, 1099 DIV, 1099 B, 1099 R, 1099 K, 1099 G, and 1099 OID)
- Form L-3 - Transmittal of Withholding Tax Statements
Due Date
The due date for filing Form 1099-NEC with Louisiana is February 28. However, other 1099 Forms & L-3 forms must be filed with Louisiana by January 31.
Penalty
A penalty of $5 will be imposed for each form 1099 (not to exceed $7,500) not filed on time with the state of Louisiana.
Mailing Address
The state accepts only the electronic filing of 1099. So, you should not mail in form copies.
For more information about Louisiana 1099 Reporting Requirements, click here.