Louisiana State 1099 Tax Filing

Does Louisiana require state 1099 tax filing?

Yes.

Louisiana requires Form 1099-NEC to be filed with the Louisiana  Department of Revenue if state taxes are withheld.

Louisiana requires Form 1099-MISC to be filed with the Louisiana DOR, but only when all of the following conditions are met:

  1. The payment amounts to $1,000 or more;
  2. The payment is made to a non-resident of Louisiana; and
  3. The payment is for rents or royalties from properties located in Louisiana.

Does Louisiana participate in Combined Federal/State Filing?

Yes, Louisiana participates in the Combined Federal/State Filing program.

What is the responsible state agency?

617 N. Third Street
Baton Rouge, LA 70802
(855) 307-3893
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