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.

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)