Do I have to submit 1099’s to the Louisiana Department of Revenue (LDR) even though I have already submitted them to the IRS?

The answer depends on the type of 1099. Any 1099 that is reporting the withholding of Louisiana income tax must be filed with LDR with a Form L-3.

The reporting of payments on Form 1099-NEC can be submitted to the LDR through the IRS’s Combined Federal/State Filing (CF/SF) Program if you electronically file timely with the IRS (See Revenue Information Bulletin 23-006). However, you must select to opt into the CF/SF Program and identify the data by the state code of 22 for Louisiana. If your commercial third-party tax software does not utilize the CF/SF program, you must authorize the IRS to share the information with LDR when filing.

Any Form 1099-NEC required to be filed with LDR that is not electronically filed timely with the IRS must be filed with LDR through LaWage using the current specification as defined by IRS Publication 1220. (Answer revised February 23, 2026)