The Louisiana Department of Revenue recently published Revenue Information Bulletin (RIB) 23-006, State Filing Requirements for IRS Form 1099-NEC. This guidance follows an administrative waiver of the filing requirement from tax year 2021 and outlines the filing requirements related to Form 1099-NEC to Louisiana.
Beginning January 1, 2023 (for tax year 2022), all service recipients who are required to file Form 1099-NEC with the IRS must transmit a copy to the Louisiana Department of Revenue when reporting payments for services provided in Louisiana OR for services performed by an individual residing in Louisiana at the time the services were performed. For these specific elements that trigger the filing requirement, filing Form 1099-NEC through the IRS Combined Federal/State Filing Program (CF/SF) will satisfy the filing requirement set forth by Louisiana. Note that Form 1099-NEC must also be filed if the record reports Louisiana withholding: these records must be filed directly with the Louisiana Department of Revenue, not through the CF/SF program.
RIB 23-006 also provides information on the electronic filing requirement, which remains unchanged from prior years and requires businesses that file 50 or more Forms 1099-NEC to file them electronically.
To review a copy of RIB 23-006, click here to visit the Louisiana Department of Revenue online.
