What Information Returns are required to be submitted with Form R-91001, Annual Summary and Transmittal of Form 1099-NEC?


You must attach copies of any Form 1099-NEC filed with the IRS for services provided in Louisiana or for services performed by an individual residing on Louisiana at the time the services were performed. (New January 3, 2023)

Filing Dates


News & Announcements

May 14, 2025

Tax preparer arrested for gambling-related tax fraud scheme

A Louisiana tax preparer faces felony charges over an alleged scheme to steal tens of thousands of dollars in fraudulent income tax refunds.

May 12, 2025

Louisiana state income tax deadline is May 15

The deadline for 2024 Louisiana state income tax is Thursday, May 15.

January 29, 2025

Louisiana state income tax filing begins Wednesday, Jan. 29

Louisiana Department of Revenue (LDR) will begin accepting 2024 state individual income tax returns on Wednesday, Jan. 29, 2025.


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