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Louisiana Waives Form 1099-NEC Filing Requirement for 2021 Forms

Jan. 21, 2022, 9:35 PM

Louisiana waived for tax year 2021 a new statutory requirement that Forms 1099-NEC be filed with the state, the state revenue department said Jan. 20.

The requirement was introduced through legislation passed in 2021 (S.B. 81), and was to apply for the first time for 2021 forms filed in 2022, the department said in a notice.

Payors must still retain copies of Forms 1099-NEC to provide to the state on request, the department said.

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