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:
- the payment amounts to $1,000 or more;
- the payment is made to a non-resident of Louisiana; and,
- the payment is for rents or royalties from properties located in Louisiana.