This article applies to:

Louisiana

Form	Filing Requirements	Corrections
1099-B 1099-DIV 1099-G 1099-INT 1099-K 1099-OID 1099-PATR 1099-R 5498	File data through the IRS Combined Federal/State Program. Direct filing required of forms that have state withholding.	Corrections of directly filed forms are completed in the 1220 format. Only corrected statements are required.
1099-MISC	Direct filing required of forms that have amounts for rents or royalties totaling $1,000 or more from properties located in Louisiana made to nonresidents of Louisiana.	N/A
1099-NEC	CFS if taxable state is LA. Direct filing if recipient has resident state = LA and taxable state is not LA.	N/A
W-2	Direct filing required of all W-2s that have dollars to report where the taxable state is Louisiana.	Corrections of directly filed forms are completed on paper. Only corrected statements are required.
W-2G	Direct filing required of all W-2Gs that have dollars to report where the taxable state is Louisiana.	N/A

Filing Due Date
Last day of January

Filing Method
Paper or Electronic Upload (1099-MISC filings), Electronic Upload (W-2 filings)

Electronic Filing URL
https://esweb.revenue.louisiana.gov/LaWage/Login.aspx?ReturnUrl=%2fLaWage%2f

Filing Format
IRS 1220 for 1099 filings, SSA EFW2 for W-2 filings

CFS Participant
No

Supporting Documentation

https://revenue.louisiana.gov/Faq/Categories/17

Complete Louisiana reconciliation Form L-3 online after filings are uploaded.