Frequently Asked Questions
Filing Form 1099 MISC
These questions do not apply to gaming establishments. Please refer to Louisiana Administrative Code 61:I.1525 which requires income tax withholding by gaming establishments.
Does Louisiana require the filing of an information return (Federal Form 1099 MISC) to report a payment of miscellaneous income made to an individual?
Yes. However, Form 1099 MISC is required to be filed only in cases where the payment made meet all of the following conditions:
a. the payment amounts to $1,000 or more;
b. the payment is made to a non-resident of Louisiana; and,
c. the payment is for rents or royalties from properties located in Louisiana.
Is the payment of miscellaneous income to a Louisiana resident required to be reported on Form 1099 MISC?
No. Only payments of $1,000 or more to non-residents of Louisiana for rents or royalties from properties located in Louisiana are required to be reported. However, a record of payments to residents should be maintained in the event the Department has a need to review them.
Are Louisiana income taxes required to be withheld from payments reported on Form 1099 MISC?
No. However, the recipient is required to file a declaration of estimated tax if his Louisiana income tax liability can reasonably be expected to exceed $1,000 after deducting all allowable credits (R.S. 47:116).
Does Louisiana participate in the combined Federal/State Program for reporting?
No. The reporting of payments on Form 1099 MISC must be filed directly with the Louisiana Department of Revenue. Paper copies of Form 1099 MISC should be mailed to:
Louisiana Department of Revenue
P. O. Box 201
Baton Rouge, LA 70821-0201
Can Form 1099 MISC be submitted to Louisiana electronically?
Yes. Form 1099 MISC can be uploaded to the Louisiana Department of Revenue’s web site through our LaWage application at the following link: https://esweb.revenue.louisiana.gov/LaWage
How many Forms 1099 MISC can I submit through LaWage, and what format should I use?
Any number of Forms 1099 MISC can be submitted. You will be given the option to manually input information or upload a file. The format is the same as that required by the Social Security Administration. Once you click on the LaWage link there is help in the menu which provides all electronic filing requirements. In addition, a template is provided to show how the file should look if you are uploading a file.
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