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Requirements for Form 1099-NEC Filers

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The Louisiana Department of Revenue (LDR) issued information for all business that are required to file with the IRS, for the tax year 2022, Forms 1099-NEC, that these businesses are required to transmit copies of the Forms 1099-NEC to the LDR when issued for services provided in Louisiana or performed by an individual residing in Louisiana at the time the services were performed.

For a complete list of requirements and additional information, please visit Revenue Information Bulletin 23-006.