Do I have to file 1099s with Louisiana?
| Form | Louisiana tax withheld | No withholding |
|---|---|---|
| 1099-NEC | Direct | CF/SF ok |
| 1099-MISC | Direct | CF/SF ok |
| 1099-K | Direct | Not required |
| All other 1099 types | Direct | Not required |
1099-NEC for services performed in Louisiana or by Louisiana residents, and 1099-MISC for rents or royalties of $1,000 or more paid to nonresidents; other forms only with Louisiana withholding.
The rules for tax year 2026
| Forms filed with the state | 1099-NEC for services performed in Louisiana or by Louisiana residents (from TY2022); 1099-MISC only for rents/royalties of $1,000 or more paid to nonresidents on Louisiana property; 1099-R/1099s with Louisiana withholding go with Form L-3. |
| Who must file | Any service recipient required to file 1099-NEC with the IRS, for Louisiana-source or Louisiana-resident services; payers of $1,000+ Louisiana rents/royalties to nonresidents. |
| 2026 filing threshold (1099-NEC, 1099-MISC) | Follows federal for 1099-NEC (file what you file with the IRS, Louisiana-connected). Own rule for 1099-MISC: $1,000+ rents/royalties to nonresidents. No 2026 or $2,000 statement."all service recipients who are required to file Form 1099-NEC with the IRS must file any Form 1099-NEC for services provided in Louisiana or for services performed by an individual residing on Louisiana". MISC: "the payment amounts to $1,000 or more; ... made to a non-resident ... for rents or royalties".Source: LDR FAQ: Submitting Form 1099-NEC |
| State 1099-K threshold | Not addressed on the state's pages; the federal rule applies.Source: LDR FAQ: Filing Form 1099-MISC and 1099-NEC |
| State backup withholding | None foundNo Louisiana backup withholding rule found on the 1099 FAQ pages.Source: LDR FAQ: Filing Form 1099-MISC and 1099-NECAll states: state backup and nonresident withholding |
| Withholding on nonresident contractors | Not required for 1099-MISC payments: "No. However, the recipient is required to file a declaration of estimated tax if his Louisiana income tax liability can reasonably be expected to exceed $1,000" (R.S. 47:116).Source: LDR FAQ: Withholding on 1099-MISC paymentsAll states: state backup and nonresident withholding |
| Where to file | LaWage |
| File format for tax year 2026 | Pub 1220 via LaWageSee the specifications below. |
| Annual transmittal or reconciliation | R-91001 Annual Summary and Transmittal of Form 1099-NEC (1099s with LA withholding go with Form L-3). Payers who send 1099-NEC through CF/SF with state code 22 do not file R-91001 with LDR. Latest posted form is R-91001 (1/24), which still refers to FIRE.Due: R-91001: on or before February 28; L-3: on or before January 31Form: LDR: LaWage W-2/L-3 |
| Due dates | 1099-NEC: "must file this return on or before February 28th with LDR." 1099s reporting Louisiana withholding are filed with Form L-3, due January 31. 1099-MISC (nonresident rents/royalties) due date not stated.Source: LDR: LaWage W-2/L-3 |
| Combined Federal/State (CF/SF) | 1099-NEC and 1099-MISC can go via CF/SF, state code 22, "if you electronically file timely with the IRS (See Revenue Information Bulletin 23-006)". "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" (rev. Feb 23, 2026). Withholding 1099s go with L-3.Source: LDR FAQ: 1099s already filed with the IRS |
| Penalties | "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." Amount not stated.Source: LDR FAQ: Filing R-91001 and 1099-NEC electronically |
Some items for Louisiana are not addressed on its pages, or its pages disagree with each other. Those are shown as the state wrote them. Confirm with the department before you file.
How to file, step by step
- Identify 1099-NECs for services in Louisiana or by Louisiana residents, 1099-MISCs of $1,000+ to nonresidents for LA rents/royalties, and any 1099 with LA withholding.
- If e-filing timely with the IRS, opt into CF/SF and code the state as 22; this satisfies the 1099-NEC requirement.
- If not, log in to LaWage with your LDR account number (or FEIN/SSN) and upload a Pub 1220 file or key in forms.
- Use the LDR account number in 1099-NEC box 6.
- File 1099s that show LA withholding with Form L-3 by January 31.
- File 1099-NEC with R-91001 by February 28; paper is not permitted.
File specifications and filing system
State pages checked (14)
- https://revenue.louisiana.gov/tax-education-and-faqs/faqs/filing-form-1099-misc-1099-nec/
- https://revenue.louisiana.gov/tax-education-and-faqs/faqs/filing-form-1099-misc-1099-nec/are-louisiana-income-taxes-required-to-be-withheld-from-payments-reported-on-form-1099misc/
- https://revenue.louisiana.gov/tax-education-and-faqs/faqs/filing-form-1099-misc-1099-nec/can-form-1099misc-be-submitted-to-louisiana-electronically/
- https://revenue.louisiana.gov/tax-education-and-faqs/faqs/filing-form-1099-misc-1099-nec/does-louisiana-participate-in-the-combined-federalstate-program-for-reporting/
- https://revenue.louisiana.gov/tax-education-and-faqs/faqs/filing-form-1099-misc-1099-nec/does-louisiana-require-the-filing-of-an-information-return-federal-form-1099misc-to-report-a-payment-of-miscellaneous-income-made-to-an-individual/
- https://revenue.louisiana.gov/tax-education-and-faqs/faqs/filing-form-1099-misc-1099-nec/does-the-state-of-louisiana-require-businesses-to-submit-federal-form-1099nec/
- https://revenue.louisiana.gov/tax-education-and-faqs/faqs/filing-form-1099-misc-1099-nec/how-can-i-file-a-federal-form-1099nec-with-the-department/
- https://revenue.louisiana.gov/tax-education-and-faqs/faqs/filing-form-1099-misc-1099-nec/how-can-i-file-electronically/
- https://revenue.louisiana.gov/tax-education-and-faqs/faqs/filing-form-1099-misc-1099-nec/is-the-payment-of-miscellaneous-income-to-a-louisiana-resident-required-to-be-reported-on-form-1099misc-to-ldr/
- https://revenue.louisiana.gov/tax-education-and-faqs/faqs/filing-form-1099-misc-1099-nec/what-is-the-due-date-to-file-federal-form-1099nec/
- https://revenue.louisiana.gov/tax-education-and-faqs/faqs/filing-form-1099-misc-1099-nec/who-must-file-form-r91001-and-federal-form-1099nec-electronically/
- https://revenue.louisiana.gov/businesses/e-services/lawage-w2-l3/
- https://revenue.louisiana.gov/tax-education-and-faqs/faqs/la-wage/do-i-have-to-submit-1099s-to-the-louisiana-department-of-revenue-ldr-even-though-i-have-already-submitted-them-to-the-irs/
- https://dam.ldr.la.gov/taxforms/91001(1_24)F.pdf
Questions people ask about Louisiana
Do I have to file 1099s directly with Louisiana?
It depends on the form. With Louisiana withholding: Direct filing: NEC, MISC, K, all other 1099s. Without withholding: CF/SF copy is enough: NEC, MISC. Not required: K, all other 1099s. Any service recipient required to file 1099-NEC with the IRS, for Louisiana-source or Louisiana-resident services; payers of $1,000+ Louisiana rents/royalties to nonresidents.
Which 1099 forms does Louisiana require?
1099-NEC for services performed in Louisiana or by Louisiana residents (from TY2022); 1099-MISC only for rents/royalties of $1,000 or more paid to nonresidents on Louisiana property; 1099-R/1099s with Louisiana withholding go with Form L-3.
When are 1099s due in Louisiana?
1099-NEC: "must file this return on or before February 28th with LDR." 1099s reporting Louisiana withholding are filed with Form L-3, due January 31. 1099-MISC (nonresident rents/royalties) due date not stated.
How do I file 1099s with Louisiana?
Identify 1099-NECs for services in Louisiana or by Louisiana residents, 1099-MISCs of $1,000+ to nonresidents for LA rents/royalties, and any 1099 with LA withholding. If e-filing timely with the IRS, opt into CF/SF and code the state as 22; this satisfies the 1099-NEC requirement. If not, log in to LaWage with your LDR account number (or FEIN/SSN) and upload a Pub 1220 file or key in forms. Use the LDR account number in 1099-NEC box 6. File 1099s that show LA withholding with Form L-3 by January 31. File 1099-NEC with R-91001 by February 28; paper is not permitted.
Does Louisiana have its own 1099-K threshold?
Not addressed on the state's pages; the federal rule applies.
Does Louisiana require withholding on payments to nonresident contractors?
Not required for 1099-MISC payments: "No. However, the recipient is required to file a declaration of estimated tax if his Louisiana income tax liability can reasonably be expected to exceed $1,000" (R.S. 47:116). The 50-state withholding tables show where Louisiana sits.
Each row above links to the state page it came from. Rules change every year, so confirm with the department before filing.
What does not change by state
The federal filing rules for each form (who files, the 2026 thresholds, boxes and due dates) are on the federal forms pages; this page covers only what Louisiana adds. TIN matching, B-Notices, backup withholding and the IRC 6721IRC 6721Internal Revenue Code, Cornell LII penalty are federal. A payee in Louisiana who gives you a name/TIN pair that does not match IRS records produces the same CP2100 line as one anywhere else, and the same 15- and 30-business-day clocks. State filing is a separate obligation layered on top.