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.

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?

   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 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. (Answer revised 1/27/2021)

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 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.

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

   At this time, Louisiana has no requirement to businesses to file Form 1099-NEC unless Louisiana income tax is withheld on the income reported on the Form 1099-NEC. (New 1/28/2021)

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 L-3 and mailed to:

   Louisiana Department of Revenue
   P. O. Box 201
   Baton Rouge, LA 70821-0201
   

   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. (New 1/28/2021)

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)