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)