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

Who must file Form R-91001 and Federal Form 1099-NEC electronically?


If you are required to file 50 or more Forms 1099-NEC, you must file electronically per Louisiana Administrative Code 61:I.1515. If you are required to e-file but fail to do so, you may incur a penalty. (New January 3, 2023)