Frequently Asked Questions
Does Louisiana participate in the combined Federal/State Program for reporting?
Yes. The reporting of payments on Form 1099-MISC and 1099-NEC can be submitted to the Louisiana Department of Revenue through the IRS’s Combined Federal/State Filing (CF/SF) Program. The CF/SF Program was established to simplify information returns filing for payers. Through CF/SF, the IRS electronically forwards information returns (original and corrected) to participating states.
However, you must select to opt into the CF/SF Program and identify the data by the state code of 22 for Louisiana. (Answer revised January 3, 2023)