Louisiana 1099-INT Filing Requirements, Tax Year 2026
What Louisiana requires from businesses filing 1099-INT (Interest income) for tax year 2026: deadline, accepted format, CF/SF treatment, registration, and penalties, backed by primary-source citations.
Filing requirements
Federal filing through the IRS Combined Federal/State Filing (CF/SF) Program satisfies Louisiana's 1099-INT reporting requirement for tax year 2026. No separate state submission is required when the IRS forwards the record to Louisiana under CF/SF.
Louisiana participates in the IRS Combined Federal/State Filing (CF/SF) Program, so 1099-INT data is forwarded automatically when filers opt in and use Louisiana state code 22. A separate Louisiana submission is required only when state income tax was withheld, in which case the 1099-INT is filed with Form L-3 by January 31.
Deadlines and extensions
Accepted format
Federal filing through the IRS Combined Federal/State Filing Program satisfies Louisiana's 1099-INT requirement. No separate state submission is required, so there is no state-specific file format to conform to. The IRS transmits 1099-INT records to Louisiana automatically after accepting the CF/SF submission.
Registration
Registration required: Yes
Late-filing penalties
Louisiana penalty overview
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.
Frequently asked questions
Does Louisiana require filing of 1099-INT for tax year 2026?
Does Louisiana participate in the CF/SF program?
What is the Louisiana 1099-INT filing deadline for tax year 2026?
What format does Louisiana accept for 1099-INT?
Do I need to file 1099-INT with Louisiana if I also filed federally?
What happens if I miss the Louisiana 1099-INT deadline?
How do I register to file with Louisiana?
Source citations
“Louisiana participates in the Combined Federal/State Filing Program (CF/SF). If you file electronically with the IRS and opt into CF/SF with state code 22, this satisfies Louisiana's filing requirement.”
“Form L-3 is due on or before January 31st or on or before the 30th day after the date on which the final payment of wages was made.”
“If you have an LDR account number, you can upload Forms 1099-NEC in LaWage using the current specification as defined by IRS Publication 1220.”
Additional 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.
Scope: Original 1099 filings with no Louisiana state income tax withheld. State agencies revise rules without notice; verify with the Louisiana state agency directly before you file.
This page is general information only, not legal, tax, or accounting advice. You are solely responsible for verifying your filing obligations with the state agency or a qualified tax professional.
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