Louisiana: 1099 State Filing Requirements

Last modified 5/25/2020 5:45:10 AM EST

The State of Louisiana mandates filing Form 1099 with the state agency under the following conditions.

Louisiana State ID Format:
 

• 10 digits (Eg: 9999999999)

Required 1099 Forms

Louisiana 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

Filing Criteria and Requirements

Criteria 1: If Louisiana state tax is withheld

• Payment Threshold: 

  • More than $0: Other 1099 Forms:

  • $1000 or More: Form 1099-MISC: 

• Filing Method: CF/SF program

  • Combined Federal/State Filing is an IRS program that automatically forwards 1099 forms filed with federal agencies to applicable state tax agencies.

  • TaxBandits supports CF/SF filing at no additional cost, ensuring a seamless reporting process.

• Additional Form Required: Form L-3

  • TaxBandits doesn't support filing Form L-3  with the state. The payer must file the form directly with the state before the deadline.

• Deadline: 

  • Form 1099-MSIC: January 31, 2025

  • Other 1099 Forms: February 28, 2025

Criteria 2: If no Louisiana state tax is withheld

• Payment Threshold: Follows Federal Threshold

• Filing Method: CF/SF program

  • Combined Federal/State Filing is an IRS program that automatically forwards 1099 forms filed with federal agencies to applicable state tax agencies.

  • TaxBandits supports CF/SF filing at no additional cost, ensuring a seamless reporting process.

• Additional Form Required: Not Required

• Deadline: 

  • Form 1099-MSIC: January 31, 2025

  • Other 1099 Forms: February 28, 2025

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