Louisiana 1099 Filing Requirements
for 2023
The State of Louisiana Mandates
1099 Filing!
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E-Filing
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Louisiana State Filing
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Louisiana 1099 Reporting Requirements
The State of Louisiana mandates filing Form 1099 with the state agency under the
following conditions:
| Scenario | If there is any Louisiana State Tax Withholding | If there is no Louisiana State Tax Withholding |
|---|---|---|
| Payments Threshold | More than $0 | Follows Federal Threshold* |
| Due Date | Form 1099-NEC - February 28, 2024 Other 1099 Forms - January 31, 2024 |
|
| Filing Method | CF/SF | |
| Additional Forms | Transmittal of Withholding Tax Statements - Form L-3 | Not Required |
*The federal threshold varies based on the 1099 form types. Learn more about the federal thresholds for each
1099 form.
Note: The state requires Form 1099-MISC filing only if payments are made $1,000 or more to non-residents of Louisiana as rents or royalties for properties located in Louisiana.
The State of Louisiana requires the following Forms:
- Form 1099 (1099-NEC, 1099-MISC, 1099-INT, 1099-DIV, 1099-R, 1099-B, 1099-G, 1099-K, 1099-OID, and W-2G).
- Form W-2 - Wages and Tax Statement. Learn more about Louisiana W-2 State Filing Requirements.
TaxBandits supports Form 1099 and W-2 filing with both the Federal and State.
Frequently Asked Questions
Does Louisiana require 1099 filing?
Yes, the Louisiana Department of Revenue mandates the filing of 1099 Forms.
- The state requires Form 1099-MISC filing only when payments of $1,000 or more are made to non-residents of Louisiana as rents or royalties for properties located in Louisiana.
- Since Louisiana participates in the CF/SF program, the IRS will automatically forward your federal 1099 forms to the state agency, even if there is no state tax withholding.
Does Louisiana have a specific payment threshold for Form 1099 filing?
Yes, Louisiana requires the filing of Form 1099-MISC if payments of $1,000 or more were made to non-residents of Louisiana as rents or royalties for properties located in Louisiana. However, other 1099s are aling with the federal guidelines. Payers are required to assess and file a Form 1099 based on the applicable federal threshold for each specific form. Below are the various Federal thresholds for Form 1099.
| Forms | Threshold |
|---|---|
| Form 1099-NEC | $600 |
| Form 1099-K | $20,000 |
| Form 1099-INT |
|
| Form 1099-DIV |
|
| Form 1099-R | $10 |
| Form 1099-B | - |
| Form 1099-G | - |
| Form 1099-OID | $10 |
| Form W-2G |
|
What are the Louisiana 1099 NEC filing requirements?
The State of Louisiana participates in the CF/SF program, the IRS will automatically forward your federal Form 1099-NEC to the state agency, even if there is no state tax withholding.
What are the 1099-MISC filing requirements for the state of Louisiana?
The Form 1099-MISC is required to be filed with the state of Louisiana if the following conditions are met:
- If the payment amount is $1,000 or more in a calendar year.
- If the payment is made to a non-resident of Louisiana.
- If the payment is for rent or royalties from properties located in Louisiana.
What types of 1099 forms does Louisiana require?
Louisiana requires the filing of the following 1099 forms:
Does Louisiana require additional forms when filing 1099?
Yes, Louisiana requires the following Withholding Tax Reconciliation Form along with your 1099.
- Form L-3 (Transmittal of Withholding Tax Statements) must be filed along with the respective 1099 forms.
When you efile 1099 with TaxBandits, you need to take care of Form L-3 (Transmittal of Withholding Tax Statements)
When is Louisiana 1099 due?
The due date for filing Form 1099-NEC with Louisiana is February 28. Other 1099 Forms are due on January 31. If this due date falls on a weekend or federal holiday, the next business day will be the deadline.
What are the requirements to file 1099 electronically with Louisiana?
The State of Louisiana suggests filing electronically if you are submitting 50 or more 1099s.
What are the penalties for not filing or filing 1099 late with Louisiana?
As an employer, if you fail to file 1099 and L-3, you will be penalized by Louisiana. The penalty is $5 per 1099.
Where do I mail Montana 1099 forms?
Mail your Paper Copies of Form 1099s to the following address.
P. O. Box 91017
Baton Rouge, LA, 70821-9017
For more information, please visit the State website: https://revenue.louisiana.gov/
