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LDR 1099-NEC Waiver of Filing Requirements

January 21, 2022

Administrative Waiver of Filing Requirements for 2021 Form 1099-NEC

Act 285 of the 2021 Regular Session enacted LA R.S. 47:114.1 which requires service recipients to transmit copies of IRS Form 1099-NEC to the Louisiana Department of Revenue (“LDR”).

Due to the ongoing state of emergency related to Hurricane Ida recovery efforts, and in consideration of the current level of COVID-19 cases throughout Louisiana, the Secretary has determined that an administrative waiver of this filing requirement is warranted and shall be effective for the 2021 tax year. Service recipients are not required to transmit 2021 IRS Forms 1099-NEC to LDR that would otherwise be due February 28, 2022.

Note that, however, service recipients are required to retain records (i.e. electronic or paper files of IRS Forms 1099-NEC as submitted to the IRS) and provide those records to the LDR upon request.

Read LDR RIB 22-006 including footnotes for full details.

The LCPA Advocacy Team expresses a sincere thanks to Secretary Lewis for issuing this waiver.

Questions about the content of this Alert should be directed to LCPA State Government Relations Director  Linda Babin.