The Official Website of the Louisiana Department of Revenue
Yes. However, Form 1099 MISC is required to be filed only in cases where the payment made meet all of the following conditions:
a. the payment amounts to $1,000 or more;b. the payment is made to a non-resident of Louisiana; and,c. the payment is for rents or royalties from properties located in Louisiana.
No. Only payments of $1,000 or more to non-residents of Louisiana for rents or royalties from properties located in Louisiana are required to be reported. However, a record of payments to residents should be maintained in the event the Department has a need to review them.
No. However, the recipient is required to file a declaration of estimated tax if his Louisiana income tax liability can reasonably be expected to exceed $1,000 after deducting all allowable credits (R.S. 47:116).
No. The reporting of payments on Form 1099 MISC must be filed directly with the Louisiana Department of Revenue. Paper copies of Form 1099 MISC should be mailed to:
Louisiana Department of RevenueP. O. Box 201Baton Rouge, LA 70821-0201
Yes. Form 1099 MISC can be uploaded to the Louisiana Department of Revenue’s web site through our LaWage application at the following link: http://www.revenue.louisiana.gov/sections/eservices/LAWageNotice.aspx
Any number of Forms 1099 MISC can be submitted. You will be given the option to manually input information or upload a file. The format is the same as that required by the Social Security Administration. Once you click on the LaWage link there is help in the menu which provides all electronic filing requirements. In addition, a template is provided to show how the file should look if you are uploading a file.
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