Frequently Asked Questions

Filing Form 1099-MISC and 1099-NEC

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.

1. 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.

2. Is the payment of miscellaneous income to a Louisiana resident required to be reported on Form 1099-MISC to LDR?

   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.

3. 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).

4. 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)

5. 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 or filed electronically through the IRS’s Combined Federal/State Filing (CF/SF) Program. (Answer revised 1/27/2021)

6. How many Forms 1099-MISC and 1099-NEC can I submit through LaWage, and what format should I use?

   Any number of Forms 1099-MISC and 1099-NEC 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 IRS. 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. (Answer revised January 3, 2023)

7. Does the state of Louisiana require businesses to submit Federal Form 1099-NEC?

   Yes. Starting with the 2022 tax year, all service recipients who are required to file Form 1099-NEC with the IRS must file any Form 1099-NEC for services provided in Louisiana or for services performed by an individual residing on Louisiana at the time the services were performed with LDR. (Answer revised January 3, 2023)

8. How can I file a Federal Form 1099-NEC with the department?

   You can submit any 1099-NEC to Louisiana either electronically or by mail.

   Paper copies of it should be attached to a completed Form R-91001, Annual Summary and Transmittal of Form 1099-NEC, and mailed to:

   Louisiana Department of Revenue
   P. O. Box 91017
   Baton Rouge, LA 70821-9017
   

   Form 1099-NEC can also 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.

   If you are filing Forms 1099-NEC through commercial third party tax software, the IRS Filing Information Returns Electronically (FIRE) system, or other IRS approved electronic filing software, you are not required to submit a return and Forms 1099-NEC to LDR, we will receive those from the IRS. When you are filing Forms 1099-NEC with the IRS through their FIRE system, you must select to opt into the Combined Federal/State Filing Program (CF/SF). If you opt in, the 1099-NEC information will be made available to LDR as long as you identify the data by the state code of 22 and satisfy your Louisiana filing requirement.

   (Answer revised January 3, 2023)

9. How to I include Federal Form 1099-NEC on LaWage?

   Federal Form 1099-NEC may be included in a bulk file or submitted manually as a 1099-MISC. The formatting of all 1099 types are identical in LaWage. (New 1/28/2021)

10. On Federal Form 1099-NEC, what number should I use in box 6?

    You should use the account number issued to you by LDR in box 6. (New 1/28/2021)

11. Is there a direct filing requirement for Federal Form 1099-NEC?

    If you do not file electronically with the IRS then you are required to file Form 1099-NEC directly with LDR. (New January 3, 2023)

12. If I file Federal Form 1099-NEC electronically with the IRS, do I need to file separately with LDR?

    No. If you file Federal Forms 1099-NEC through commercial third party tax software, the IRS Filing Information Returns Electronically (FIRE) system, or other IRS approved electronic filing software, you are not required to submit a return and Forms 1099-NEC to LDR, we will receive those from the IRS. When you are filing Forms 1099-NEC with the IRS through their FIRE system, you must select to opt into the Combined Federal/State Filing Program (CF/SF). If you opt in, the 1099-NEC information will be made available to LDR as long as you identify the data by the state code of 22. (New January 3, 2023)

13. What Information Returns are required to be submitted with Form R-91001, Annual Summary and Transmittal of Form 1099-NEC?

    You must attach copies of any Form 1099-NEC filed with the IRS for services provided in Louisiana or for services performed by an individual residing on Louisiana at the time the services were performed. (New January 3, 2023)

14. Do I need a Withholding account or a LDR Account Number to file Form R-91001 and Federal Form 1099-NEC?

    No, however you must include your Federal Employer Identification Number (FEIN) if you do not have a LDR Account Number. Sole proprietors who are not otherwise required to have an FEIN should use their SSNs if they do not have a LDR Account Number. (New January 3, 2023)

15. Who must file Form R-91001 and Federal Form 1099-NEC electronically?

    If you are required to file 50 or more Forms 1099-NEC, you must file electronically per Louisiana Administrative Code 61:I.1515. If you are required to e-file but fail to do so, you may incur a penalty. (New January 3, 2023)

16. How can I file electronically?

    If you have a LDR Account Number, you can upload Form 1099-NEC in LaWage using the current specification as defined by IRS Publication 1220.)

    If you are filing Form 1099-NEC through commercial third party tax software, the IRS Filing Information Returns Electronically (FIRE) system, or other IRS approved electronic filing software, you are not required to submit a return and Forms 1099-NEC to LDR, we will receive those from the IRS. When you are filing Forms 1099-NEC with the IRS through their FIRE system, you must select to opt into the Combined Federal/State Filing Program (CF/SF). If you opt in, the 1099-NEC information will be made available to LDR as long as you identify the data by the state code of 22. (New January 3, 2023)

17. What is Form R-91001, Annual Summary and Transmittal of Form 1099-NEC?

    Form R-91001 is used to transmit copies of the Federal Information Return Form 1099-NEC to LDR. (New January 3, 2023)

18. What is the due date to file Federal Form 1099-NEC?

    All service recipients who are required to file Form 1099-NEC with the IRS must file this return on or before February 28^th with LDR. (New January 3, 2023)