Important Announcement

LDR’s New Orleans Regional Office is now located at the OMV building, 100 Veterans Blvd · Walk-ins Mon–Fri, 8 AM–4 PM · No appointment needed Get more info

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:
  1. the payment amounts to $1,000 or more;
  2. the payment is made to a non-resident of Louisiana; and,
  3. the payment is for rents or royalties from properties located in Louisiana.