Louisiana 1099 filing requirements (2026)

Louisiana requires businesses to file Form 1099-NEC with the state when a federal 1099 is required. The state due date is February 28 (1099-NEC); 1099s reporting Louisiana withholding go with Form L-3, due January 31 (February 2, 2026 for tax year 2025).

LDR RIB 23-006 (Jan 12, 2023) and FAQs: all service recipients 'who are required to file IRS Form 1099-NEC with the Internal Revenue Service' must file copies with LDR for services provided in Louisiana or performed by a Louisiana resident. There is no separate Louisiana dollar amount for 1099-NEC, so it follows the federal threshold ($2,000 for 2026 payments). LDR has not published 2026/OBBBA-specific guidance on this. 1099-MISC is different: LDR requires it only when the payment is $1,000 or more, is made to a nonresident of Louisiana, and is for rents or royalties from property located in Louisiana. 1099-MISC payments to residents are not reported, but records must be kept.

Louisiana participates in the IRS Combined Federal/State Filing (CF/SF) program. Direct filing with the state is still required.

Any 1099 reporting Louisiana withholding must be filed with LDR together with Form L-3 (Employer's Annual Reconciliation). 1099-NEC without withholding is satisfied through CF/SF only if it is e-filed timely with the IRS, opted into CF/SF with state code 22 (or IRS sharing authorized in the software). Otherwise, including paper filers, file directly with LDR through LaWage (Pub 1220 format) or on paper with Form R-91001. E-filing is required at 50+ Forms 1099-NEC (LAC 61:I.1515). A withholding account is not required to file 1099-NEC.

February 28 (1099-NEC); 1099s reporting Louisiana withholding go with Form L-3, due January 31 (February 2, 2026 for tax year 2025). Federal Form 1099-NEC for 2026 payments is due by February 1, 2027.