Louisiana: 1099 State Filing Requirements
5.7k views | Last modified 3/27/2023 5:15:35 AM EST | Added by TaxBandits Team

The Louisiana Department of Revenue requires the filing of the 1099 Forms only if there is a state tax withholding.  However, Form 1099-MISC 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 to file 1099 & L-3 forms with Louisiana is 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.