Frequently Asked Questions
How can I file a Federal Form 1099-NEC with the department?
You can submit any 1099-NEC to Louisiana either electronically or by mail.
Paper copies of it should be attached to a completed Form R-91001, Annual Summary and Transmittal of Form 1099-NEC, and mailed to:Louisiana Department of Revenue
P. O. Box 91017
Baton Rouge, LA 70821-9017
Form 1099-NEC can also be uploaded to the Louisiana Department of Revenue’s web site through our LaWage application at the following link: https://esweb.revenue.louisiana.gov/LaWage.
If you are filing Forms 1099-NEC through commercial third party tax software, the IRS Filing Information Returns Electronically (FIRE) system, or other IRS approved electronic filing software, you are not required to submit a return and Forms 1099-NEC to LDR, we will receive those from the IRS. When you are filing Forms 1099-NEC with the IRS through their FIRE system, you must select to opt into the Combined Federal/State Filing Program (CF/SF). If you opt in, the 1099-NEC information will be made available to LDR as long as you identify the data by the state code of 22 and satisfy your Louisiana filing requirement.
(Answer revised January 3, 2023)