Important Announcement

Due to critical system updates and the Labor Day holiday, the Louisiana Department of Revenue (LDR) will be closed from 2 p.m. on Friday, Sept. 4, 2026, through Monday, Sept. 7, 2026. In addition to the closure of all LDR offices during this period, all online services including electronic tax filing and payments and the Louisiana Taxpayer Access Point (LaTAP) portal will be unavailable as well. All in-person, telephone and online customer service will resume on Tuesday, Sept. 8.

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)