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

Is the payment of miscellaneous income to a Louisiana resident required to be reported on Form 1099-MISC to LDR?

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.