Louisiana
Form | Filing Requirements | Corrections |
|---|---|---|
1099-B 1099-DIV 1099-INT 1099-NEC 1099-OID 1099-R 5498 | File data through IRS Combined Federal/State Program. No additional filings required if participating in 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 the corrected statements are required. |
1099-MISC | Direct filing required of forms that have state withholding or payments for rents or royalties totaling $1,000 or more from properties located in Louisiana made to nonresidents of Louisiana. | Corrections of directly filed forms are completed in the 1220 format. Only the corrected statements are required. |
Filing due date
January 31
Filing method
Electronic Upload
Electronic filing URL
Filing format
IRS 1220 for 1099 filings
CFS participant
Yes
Supporting documentation
Additional information
Complete Louisiana reconciliation Form L-3 online after filings are uploaded.
Send 1099-MISC filings to
Louisiana Department of Revenue
P.O. Box 201
Baton Rouge, LA 70821-0201