LOUISIANA 1099 REPORTING REQUIREMENTS

Louisiana may require 1099 forms to be submitted to the state.

Form 1099-MISCForm 1099-INTForm 1099-DIVForm 1099-R
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Due Dates:

FilingDate
Electronic FilingJanuary 31st

Transmittal Letter/Reconciliation Report:

Not Applicable

Form 1099 MISC is required to be filed only in cases where the payment made meet all of the following conditions:
a. The payment amounts to $1,000 or more;
b. The payment is made to a non-resident of Louisiana; and,
c. The payment is for rents or royalties from properties located in Louisiana.
However, a record of payments to residents should be maintained in the event the Department has a need to review them.
Louisiana does not participate in the CF/SF Program. If you withheld tax, you will need to file the 1099 form directly with the Department of Revenue.

Paper copies of Form 1099 MISC should be mailed to:

What Is The User Responsible For?

If you withheld tax, you will need to file your 1099 directly with the state.

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