Form R-91001, Annual Summary and Transmittal of Form 1099-NEC, is used to transmit copies of the Federal Information Return Form 1099-NEC to Louisiana Department of Revenue (LDR).
If you are filing Forms 1099-NEC through commercial third-party tax software, the IRS Filing Information Returns Electronically (FIRE) system, or other IRS approved electronic filing software, you are not required to submit a return and Forms 1099-NEC to LDR. LDR will receive those from the IRS. When you are filing Forms 1099-NEC with the IRS through their FIRE system, you must select to opt into the Combined Federal/State Filing Program (CF/SF). If you opt in, the 1099-NEC information will be made available to LDR as long as you identify the data by the state code of 22.
LDR Policy Statements and Publications
LDR has issued recent Policy Statements and Publications which may be accessed by following the below links:
REVENUE INFORMATION BULLETINS (RIBS):
Questions about the content of this Alert should be directed to LCPA Government Relations Director Linda Babin.