Frequently Asked Questions
Does Louisiana require the filing of an information return (Federal Form 1099 MISC) to report a payment of miscellaneous income made to an individual?
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.