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Louisiana is generally treated as a rolling conformity state for corporate income tax, automatically incorporating changes to the Internal Revenue Code, including those from the One Big Beautiful Bill Act (OBBBA), which was enacted on July 4, 2025. That said, Louisiana-specific additions, subtractions, elections, and decoupling rules can still apply on top of the federal base and may modify reporting requirements.
The Louisiana Department of Revenue requires state filing for 1099 information returns when Louisiana income tax was withheld. However, for Form 1099-MISC and 1099-NEC, there are additional filing triggers that may apply even if there is no Louisiana income tax withholding.
| Form | Full Name | Louisiana Filing Trigger |
|---|---|---|
| Form 1099-NEC | Nonemployee Compensation | Services performed in Louisiana or by a Louisiana resident |
| Form 1099-MISC | Miscellaneous Information | $1,000+ paid to a nonresident for Louisiana-based rent or royalties |
| 1099-R | Distributions From Pensions, Annuities, Retirement or Profit-Sharing Plans, IRAs, Insurance Contracts, etc. | Louisiana income tax withheld from the payment |
| Other 1099 Forms, such as 1099-K, 1099-INT, 1099-DIV, 1099-B, 1099-G, 1099-OID | Various information returns | Louisiana income tax withheld from the payment |
| W-2g | Certain gambling winnings | Louisiana income tax was withheld from gambling winnings |
Louisiana participates in the CF/SF program for Form 1099-MISC, 1099-NEC, and 1099-R. A separate filing for these forms are not required if submitted through CF/SF. Direct filing through LaWage is required when the Louisiana filing obligation is not satisfied through CF/SF or when a separate state filing rule applies.
| Form Type | CF/SF Participation | Direct State Filing Required? |
|---|---|---|
| 1099-NEC | Yes | Yes, if not filed through CF/SF or if Louisiana tax was withheld |
| 1099-MISC | Yes | Yes, if not filed through CF/SF or if Louisiana tax was withheld |
| 1099-R | Yes | Yes, if not filed through CF/SF or if Louisiana tax was withheld |
| W-2G | No | Yes, if Louisiana tax was withheld |
| Other 1099 forms | Depends on the form | Direct filing is required when Louisiana income tax was withheld |
For 2026 TY, to be reported in 2027, Louisiana 1099 filing deadlines depend on the form type and whether Louisiana income tax was withheld.
| Form Type | Withholding Condition | State Filing Trigger | Filing Method | Due Date |
|---|---|---|---|---|
| 1099-NEC | Louisiana tax withheld | More than $0 | Direct electronic filing with Form L-3 | February 1, 2027 |
| 1099-NEC | No Louisiana tax withheld | Federal filing required for services performed in Louisiana | CF/SF with state code 22 or direct LaWage filing with Form R-91001 | March 1, 2027 |
| 1099-MISC | Louisiana tax withheld | More than $0 | Direct electronic filing with Form L-3 | February 1, 2027 |
| 1099-MISC | No Louisiana tax withheld | $1,000+ rents or royalties from property located in Louisiana | CF/SF or direct filing if required | March 1, 2027 |
| W-2G | Louisiana tax withheld | More than $0 | Direct electronic filing with Form L-3 | February 1, 2027 |
| 1099-R and Other 1099 forms | Louisiana tax withheld | More than $0 | Direct filing with Form L-3 | February 1, 2027 |
All the due dates have been adjusted because of the weekend rollover rule that moves the deadline to the next business day if the original deadlines, January 31, 2027 and February 28, 2027, fall on a weekend or a public holiday.
Louisiana uses different filing documents depending on the type of information return and whether Louisiana withholding was reported
Form L-3, Transmittal of Withholding Tax Statements, is filed with Form W-2s and any Form 1099/Form W-2G statements reporting Louisiana withholding.
Form R-91001, Annual Summary and Transmittal of Form 1099-NEC, is used when the Form 1099-NEC filing requirement isn't satisfied through the CF/SF program As of January 1, 2026, Louisiana no longer accepts paper Form R-91001 or mailed Form 1099-NEC copies, filing must go through LaWage or CF/SF.
Employers, businesses, government agencies, financial institutions, payment settlement entities, and ś other payers may be required to file with the Louisiana Department of Revenue if a Form 1099 withheld Louisiana tax.
Filing is also required if a Form 1099-NEC reports services performed in Louisiana or by a Louisiana resident, or if a Form 1099-MISC reports $1,000 or more paid to a Louisiana nonresident for rents or royalties located in Louisiana.
Use the LDR account number in LaWage. For Form R-91001 and Form 1099-NEC, filers without an LDR Account Number must include their FEIN.
Louisiana-source income, payment amount, or other reportable payments connected to the filing requirement.
Total Louisiana income tax withheld from the payment, if any.
Use Louisiana state code 22 for CF/SF submissions when submitting eligible forms
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its specific 1099 filing requirements, deadlines, and forms.
Yes, in certain cases. Form 1099-NEC is required for federally reportable services performed in Louisiana or by a Louisiana resident. Form 1099-MISC is required if $1,000 or more was paid to a nonresident for Louisiana rent or royalties were paid from a property located in Louisiana.
Yes, Form 1099-MISC and Form 1099-NEC filing can be done through the CF/SF program when the filer opts in and uses the Louisiana state code 22.
Form L-3 is Louisiana's annual transmittal of withholding tax statements. It is filed with Form W-2s and information returns reporting Louisiana withholding.
Form R-91001 is the annual summary and transmittal for Form 1099-NEC. It is required when Form 1099-NEC is filed directly with the Louisiana Department of Revenue.
No. As of January 1, 2026, Louisiana requires all Form 1099-NEC submissions to be eFiled through LaWage or CF/SF
Yes. you can file a corrected Form 1099 with Louisiana through 1099Online. The ś platform supports corrected filings for federal and state submissions, including Louisiana state filings.
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