Louisiana State 1099 Tax Filing

Does Louisiana require state 1099 tax filing?

Yes, Louisiana requires all 1099 forms to be filed with the Louisiana Department of Revenue if state taxes are withheld.

Which forms does Louisiana require?

If Louisiana tax is withheld for amounts earned, payers are required to submit an annual information return and 1099s to the LA Department of Revenue. This may include the following forms:

1099-A 1099-G 1099-MISC 1099-QA
1099-B 1099-INT 1099-NEC 1099-R
1099-C 1099-K 1099-OID 1099-S
1099-CAP 1099-LS 1099-PATR 1099-SA
1099-DIV 1099-LTC 1099-Q 1099-SB

In addition to Forms 1099, Louisiana requires Form L-3, Annual Reconciliation Form, to be filed.

How must Forms 1099 be filed with Louisiana?

Louisiana only accepts electronic filings.

Does Louisiana participate in Combined Federal/State Filing?

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

What are the deadlines for Louisiana 1099 Reporting?

Traditionally, the filing deadlines for Louisiana are as follows:

  • Form L-3 – January 31st
  • Forms 1099 – February 28th

If these deadlines fall on a weekend or legal holiday, then the due date is typically the following business day.

What are the 1099 penalties for Louisiana?

The late filing or failure to file penalty for Louisiana is $5 per form, not to exceed $7,500.

See the Louisiana Withholding Tax FAQ for more information.

What is the responsible state agency?

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

What about other states?

Alabama Florida Louisiana Nebraska Oklahoma Vermont
Alaska Georgia Maine Nevada Oregon Virginia
Arizona Hawaii Maryland New Hampshire Pennsylvania Washington
Arkansas Idaho Massachusetts New Jersey Rhode Island West Virginia
California Illinois Michigan New Mexico South Carolina Wisconsin
Colorado Indiana Minnesota New York South Dakota Wyoming
Connecticut Iowa Mississippi North Carolina Tennessee
Delaware Kansas Missouri North Dakota Texas
District of Columbia Kentucky Montana Ohio Utah

BoomTax, The Boom Post, and its affiliates do not provide tax, legal or accounting advice. This material has been prepared for informational purposes only, and is not intended to provide, and should not be relied on for, tax, legal or accounting advice. You should consult your own tax, legal and accounting advisors prior to engaging in any transaction.

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