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

Form 1099-NEC must be filed electronically with the Louisiana Department of Revenue (LDR).

Louisiana does not accept mailed paper copies of Form 1099-NEC. Paper submissions, including Form R-91001 (Annual Summary and Transmittal of Form 1099-NEC), are not permitted.

How to File Electronically

You may submit Form 1099-NEC to LDR using one of the following approved electronic methods:

1. LaWage (LDR online system)
   Upload Form 1099-NEC through LDR’s LaWage application:
   https://esweb.revenue.louisiana.gov/LaWage

2. IRS Combined Federal/State Filing (CF/SF) Program
   If you file Forms 1099-NEC with the IRS using:

   • IRS FIRE system, or

   • IRS-approved commercial tax software you do not need to file separately with LDR, provided that:

   • You opt into the IRS Combined Federal/State Filing Program (CF/SF), and

   • You identify Louisiana using state code 22.

When these conditions are met, the IRS will transmit the 1099-NEC information directly to LDR, satisfying Louisiana’s filing requirement.