The rules
| 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. |
| Due date | 1099-NEC and Form R-91001 by February 28; Form L-3 (with W-2s and 1099s reporting Louisiana withholding) by January 31. |
| How | LaWage portal upload (Pub 1220 format) or manual entry with transmittal Form R-91001; or CF/SF (state code 22). E-file threshold not stated on the FAQ pages. |
| State 1099-K threshold | None; 1099-K is not required to be filed with Louisiana absent withholding. |
| Nonresident withholding | None; LDR states Louisiana income tax is not required to be withheld from 1099-MISC payments (recipient must pay estimated tax if liability exceeds $1,000, R.S. 47:116). |
- Two different rules: 1099-NEC/MISC with no Louisiana withholding may be satisfied through CF/SF (code 22) and need no separate filing; any 1099 that reports Louisiana withholding must be filed directly with Form L-3 through LaWage by January 31, which is why the map shows direct filing.
- FAQ pages are undated; no tax-year-2026 changes announced as of September 2026.
Questions people ask about Louisiana
Do I have to file 1099s directly with Louisiana?
Yes, when Louisiana tax was withheld on the payment. Without withholding, filing through the IRS Combined Federal/State program is sufficient. 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 and Form R-91001 by February 28; Form L-3 (with W-2s and 1099s reporting Louisiana withholding) by January 31.
How do I file 1099s with Louisiana?
LaWage portal upload (Pub 1220 format) or manual entry with transmittal Form R-91001; or CF/SF (state code 22). E-file threshold not stated on the FAQ pages.
Does Louisiana have its own 1099-K threshold?
None; 1099-K is not required to be filed with Louisiana absent withholding.
Does Louisiana require withholding on payments to nonresident contractors?
None; LDR states Louisiana income tax is not required to be withheld from 1099-MISC payments (recipient must pay estimated tax if liability exceeds $1,000, R.S. 47:116).
Verified September 24, 2026 against https://revenue.louisiana.gov/tax-education-and-faqs/faqs/filing-form-1099-misc-1099-nec/. Rules change annually and most states had not yet posted 2026 specifications at the time of review; confirm before filing.
What does not change by state
TIN matching, B-Notices, backup withholding and the IRC 6721 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.