North Carolina 1099 Filing Requirements
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1099 Forms Required by North Carolina State
North Carolina requires businesses to file various 1099 forms to report payments made to individuals and other entities.
Form 1099-NEC
Non-Employee Compensation
Form 1099-MISC
Miscellaneous Income
Form 1099-K
Card Transactions
Form 1099-INT
Interest Income
Form 1099-DIV
Dividends Distributions
Form 1099-R
Retirement Plans
Form 1099-G
Government Payments
Form 1099-OID
Original Issue Discount
Form W-2G
Gambling Winnings
The state also requires Form W-2. Learn more
North Carolina Filing Requirements for 1099-NEC, MISC, K, INT, DIV, G, B, OID, and W-2G
| Condition | State Income Threshold | Filing Method | Additional Forms | Due Date |
|---|---|---|---|---|
| If North Carolina Tax Was Withheld | Equal to or more than $0 | Direct State Filing | Form NC-3 |
All 1099 Forms - February 2, 2026 Form 1099-K - March 31, 2026 |
| If NO North Carolina Tax Was Withheld | No Filing Required | |||
North Carolina Filing Requirements for 1099-R
| Condition | State Income Threshold | Filing Method | Additional Forms | Due Date |
|---|---|---|---|---|
| If North Carolina Tax Was Withheld | More than $0 | Direct State Filing | Form NC-3 | February 2, 2026 |
| If NO North Carolina Tax Was Withheld | Equal or more than $0 | Direct State Filing | Not Required | February 02, 2026 |
| Less than $0 | No Filing Required | |||
Ready to file the 1099 Form with the North Carolina State?
Information Required to File 1099 Forms with North Carolina
Discover the key information needed to file Form 1099 with the State of North Carolina.
1. State/Payer’s state number
The payer’s state identification number refers to the North Carolina Withholding Account Identification Number
North Carolina State ID Format:
- 2 digits and a hyphen followed by 7 digits (For example: 99-9999999)
- 9 digits (For example: 999999999)
2. State income
The total amount of taxable income that is subject to the North Carolina state
income tax.
3. State tax withheld
The total amount of state income taxes withheld from the recipient’s income.
1. State/Payer’s state number
The payer’s state identification number refers to the North Carolina Withholding Account Identification Number
North Carolina State ID Format:
- 2 digits and a hyphen followed by 7 digits (For example: 99-9999999)
- 9 digits (For example: 999999999)
2. State distribution
Report the total payment amount subject to state tax.
3. State tax withheld
The total amount of state income taxes withheld from the recipient’s income.
4. Name of locality
Specify the city or locality name, if applicable.
5. Local distribution
Report the total payment amount subject to local tax.
6. Local tax withheld
Enter the amount of local income tax withheld.
1. State/Payer’s state number
The payer’s state identification number refers to the North Carolina Withholding Account Identification Number
North Carolina State ID Format:
- 2 digits and a hyphen followed by 7 digits (For example: 99-9999999)
- 9 digits (For example: 999999999)
2. State winnings
Report the total winnings subject to North Carolina state tax.
3. State income tax withheld
Enter the amount of North Carolina state income tax withheld.
4. Name of locality
Specify the city or locality name, if applicable.
5. Local winnings
Report total winnings subject to local tax.
6. Local income tax withheld
Enter the amount of local income tax withheld.
E-file with the North Carolina state in minutes using TaxBandits!
North Carolina Annual Withholding Reconciliation Form NC-3
Form NC-3 is an Annual Withholding Reconciliation used to report the total income taxes withheld from employees/contractors and taxes remitted to the state. It's also used to claim an overpayment refund or pay if the taxes are underpaid.
The following information is needed to complete Form NC-3:
- Monthly North Carolina income tax withheld (or quarterly/semiweekly amounts, if applicable).
- Total NC withholding tax reported on wage and tax statements (1099s).
- Total NC income tax withheld on Forms NC-5Q (quarterly).
- Reconciliation of amounts withheld and amounts reported, including overpayment or underpayment.
- 1099 statements showing tax withheld, including payments for personal services, contractors, invalid TINs, and pensions/annuities.
TaxBandits does not support filing Form NC-3 with the state. The payer must take care of filing Form NC-3 directly with the State of North Carolina.
E-file 1099 with North Carolina state in minutes using TaxBandits!
TaxBandits – Simplifying North Carolina State 1099 Compliance
TaxBandits supports the filing of 1099 forms directly with the North Carolina Department of Revenue, ensuring compliance with state regulations.
Complete Compliance
Stay compliant with federal and North Carolina state filing requirements, corrections, and deadlines — all efficiently managed in one place with TaxBandits.
State Filing Guidance
TaxBandits provides a comprehensive, step-by-step guide to simplify the 1099 filing process, ensuring a seamless experience from start to finish.
State Form PDFs
Conveniently access and download North Carolina 1099 form PDFs for recordkeeping, ensuring you always have the forms you need.
Free Resubmissions
If the North Carolina Department of Revenue rejects your 1099 forms, you can correct the errors and resubmit them free of charge.
Start filing your North Carolina 1099 returns with TaxBandits by creating an account!
How to file Form 1099 with the State of North Carolina?
Create your account and follow these steps to easily e-file your 1099 returns with the IRS and State of North Carolina!
-
Step 1: Choose Form 1099
Select the type of 1099 form you want to file.
-
Step 2: Enter Form 1099 Federal details
Complete the form using manual entry or other bulk import options.
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Step 3: Enter State Filing Information
Provide the required North Carolina state details for Form 1099.
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Step 4: Choose Distribution Options
Opt for our distribution services – postal mailing, online access, or both.
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Step 5: Review and Transmit
Review your form and transmit it to the IRS and state agencies.
Start e-filing your 1099 Forms with North Carolina today—TaxBandits makes it quick and easy!
Frequently Asked Questions
Does North Carolina require 1099 filing?
Yes, the North Carolina Department of Revenue mandates the filing of 1099 Forms.
- If there is any state tax withholding, you must file 1099 Forms directly with the state.
- If there is no state tax withholding, you must file 1099-R only. Other 1099 forms are not required.
Is there a payment threshold for Form 1099 with North Carolina?
There is no specific threshold for reporting 1099s with the state of North Carolina. Instead, the reporting requirements align with the federal guidelines. The payer should assess and file a Form 1099 based on the applicable federal threshold for each specific form.
| Forms | Threshold |
|---|---|
| Form 1099-NEC | $600 |
| Form 1099-MISC | $600 |
| Form 1099-K | $2500 |
| Form 1099-INT |
$10 for the amount reported on Boxes 1, 3, or 8 (or at least $600 of interest paid for trade or business) |
| Form 1099-DIV |
|
| Form 1099-R | $10* |
| Form 1099-B | NO Specific Threshold |
| Form 1099-G | NO Specific Threshold |
| Form 1099-OID | $10 |
| Form W-2G |
|
The State of North Carolina requires Form 1099-R to be filed if the recipient's address is located in North Carolina, even if there is no state tax withholding.
What types of 1099 forms does North Carolina require?
North Carolina requires the filing of the following 1099 forms:
Does North Carolina require additional forms when filing 1099 forms?
Yes, North Carolina may require the following forms along with your 1099.
Form NC-3 (Annual Withholding Reconciliation) must be filed along with the respective 1099 forms.
When is the deadline to file 1099 with North Carolina?
The deadline for filing 1099 Forms with North Carolina is January 31.
If this deadline falls on a weekend or federal holiday, the next business day will be the deadline.
Do I need to e-file 1099 forms in North Carolina?
Payers required to file 250 or more forms must file 1099 electronically. It is also recommended for payers who file less than 250 forms to file them electronically for faster processing.
What are the penalties for not filing or filing 1099 late with North Carolina?
- Failure to file Form 1099 timely ($50 per day with a maximum of $1,000)
- Failure to file Form 1099 in the proper format ($200)
- Failure to file a tax return on the date it is due (5% per month with a maximum of 25% on the amount of additional tax due)
- Failure to pay tax when due (10% on the amount of additional tax due)
Where do I mail the North Carolina 1099 forms?
Mail your Form 1099s along with Form NC-3 to the following address.
North Carolina Department of Revenue,
PO Box 25000,
Raleigh, NC 27640-0640.
For more information, please visit the State website: https://www.ncdor.gov/
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