Louisiana 1099 Filing Requirements

Tax year 2026 · LA · Last verified April 26, 2026

CF/SF Participation

Participates in CF/SF

Direct Filing Portal

LaWage (https://esweb.revenue.louisiana.gov/LaWage)

Registration

Required

An LDR account number is required to upload 1099-NEC files in LaWage. Filers without an LDR account number may register a business account on the Louisiana Taxpayer Access Point (LaTAP) at www.revenue.louisiana.gov/latap. Form R-91001 itself can be filed using FEIN/SSN if the filer has no LDR account number.

Transmittal Form

R-91001 (1099-NEC) / L-3 (W-2 and any 1099 with Louisiana withholding)

E-file Threshold

50+ forms

E-file mandate.

50 or more Forms 1099-NEC must be e-filed (LAC 61:I.1515). Per RIB 25-030, threshold is eliminated effective 1/1/2026 — all 1099-NEC must be e-filed.

Filing requirements by form

Form	Method	Deadline	Detail
1099-INT Interest income	CF/SF satisfies	Federal e-file deadline	View detail →
1099-MISC Miscellaneous information	CF/SF satisfies	January 31	View detail →
1099-NEC Nonemployee compensation	CF/SF satisfies	Federal e-file deadline	View detail →

General notes

Louisiana requires service recipients to file copies of all federal Forms 1099-NEC issued for services performed in Louisiana or by Louisiana residents (La. R.S. 47:114.1). Filers can satisfy the requirement either by opting into the IRS Combined Federal/State Filing Program (CF/SF, state code 22) when transmitting through the FIRE system or approved third-party software, or by uploading directly to Louisiana's LaWage system using the IRS Publication 1220 layout. Other 1099 series forms (INT, DIV, R, K, C) only need to be filed with LDR if Louisiana income tax was withheld, in which case they must accompany Form L-3 by January 31. Form 1099-MISC has a narrow stand-alone filing trigger: payments of $1,000+ to a Louisiana non-resident for rent or royalties on Louisiana property. Effective January 1, 2026, all Form 1099-NEC submissions must be filed electronically through LaWage or approved third-party software regardless of count.

Penalties

Electronic-filing mandate (eff. 1/1/2026): $100 or 5% of the tax due, whichever is greater, for failure to e-file (RIB 25-030, citing La. R.S. 47:1520(B)).

Information-return penalty: $5 per W-2/1099 statement not submitted with Form L-3, not to exceed $7,500 (LDR FAQ on Form L-3).

Hardship exemptions to the e-file mandate are evaluated case-by-case.