Annual Wage Reporting (LaWage)
Louisiana employers must submit annual wage information after the end of each calendar year or when a business permanently closes.
Form L-3 – Employer's Annual Reconciliation
Form L-3 reconciles the Louisiana income tax withheld from employees during the year.
You must file Form L-3:
- By January 31 following the end of the calendar year, or
- Within 30 days after paying your final wages if your business closes during the year.
Form R-91001 and 1099-NEC Reporting
If you issued Form 1099-NEC for services performed in Louisiana, or for services performed by an individual who was a Louisiana resident when the services were provided, you must submit:
- Form R-91001, and
- Copies of the required Form 1099-NEC forms filed with the IRS.
These documents are due on or before February 28 each year.
Using LaWage
LaWage is the Louisiana Department of Revenue's online system for submitting annual wage reports.
Before You Register
You must have an LDR 10-digit account number to create a LaWage account.
- Employers filing for their own business should register using their LDR 10-digit account number.
- Payroll service providers or third-party filers submitting reports for multiple businesses should register using their Federal Employer Identification Number (FEIN).
You may use any active LDR 10-digit account number associated with your business. It does not have to be your withholding account. For example, you may register using an account number associated with:
- Sales Tax
- Withholding Tax
- Individual Income Tax
- Another active LDR tax account