Yes, the Louisiana Department of Revenue requires you file 1099 (MISC & R) Forms.
No, since the state of Louisiana require you file 1099 directly with the State Agency, it doesn’t participate in the CF/SF program.
Yes, the state of Louisiana mandates filing the Annual Reconciliation Form L-3 with 1099 (MISC & R) forms, if there is state tax withholding.
Form L-3 is an Annual Reconciliation used to report the total income taxes withheld from individuals.
The filing due date for both Form 1099 & L-3 is the last day of January.
The State of Louisiana accepts both e-filing and paper filing. The State of Louisiana suggests filing electronically if you are submitting 50 or more 1099s.
A penalty of $5 will be imposed for each form not filed on time with the state of Louisiana , in addition to the penalty for filing federal form 1099 late. Learn more about the Form 1099 penalties in detail by visiting https://www.taxbandits.com/form-1099-series/1099-misc-penalties/