Louisiana adopts an emergency e-Filing mandate for informational returns

January 19, 20220

Type: Legislation

The Louisiana Department of Revenue has issued emergency regulations requiring employers who file at least 50 Form 1099-NECs on or after 1 January 2022, to electronically file non-employee compensation forms (Form 1099-NECs), information return transmittal forms (LDR Form L-3s), wage and tax statements (Form W-2s), and any other informational returns. The regulation was enacted on an emergency basis by the department in order to alert taxpayers of the mandated electronic filing requirement as soon as possible and to assure the proper collection of federal forms, which are due as early as 1 January 2022. The emergency regulation is in force from 1 December  2021, through 30  May  2022. 

Effective date: 1 December 2021

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