Frequently Asked Questions
Do I need a Withholding account or a LDR Account Number to file Form R-91001 and Federal Form 1099-NEC?
No, however you must include your Federal Employer Identification Number (FEIN) if you do not have a LDR Account Number. Sole proprietors who are not otherwise required to have an FEIN should use their SSNs if they do not have a LDR Account Number. (New January 3, 2023)