North Carolina 1099 Filing Requirements
The State of North Carolina Mandates
1099 Filing!
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North Carolina State Filing
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North Carolina 1099 Reporting Requirements
The State of North Carolina mandates filing Form 1099 with the state agency under the
following conditions:
| Scenario | If there is any North Carolina State Tax Withholding | If there is no North Carolina State Tax Withholding |
|---|---|---|
| Payments Threshold | More than $0 | Follows Federal limit* |
| Due Date | January 31, 2025 | January 31, 2025 |
| Filing Method | Direct State Filing | Form 1099-R - Required Other 1099 Forms - Not Required |
| Additional Forms | Annual Withholding Reconciliation Form NC-3 | Not Required |
*The federal threshold varies based on the 1099 form types. Learn more about the federal thresholds for each
1099 form.
Note: 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.
The State of North Carolina requires the following Forms:
- Form 1099 (1099-NEC, 1099-MISC, 1099-K, 1099-INT, 1099-DIV, 1099-R, 1099-B, 1099-G, 1099-OID, and W-2G)
- Form W-2 - Wages and Tax Statement. Learn more about North Carolina W-2 State Filing Requirements.
TaxBandits supports Form 1099 and W-2 filing with both the Federal
and State.
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 | $20,000 |
| 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 | - |
| Form 1099-G | - |
| Form 1099-OID | $10 |
| Form W-2G |
|
Note: 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 only if there is state tax withholding:
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 North Carolina 1099 due?
For the 2024 tax year, the deadline for filing 1099 Forms with North Carolina is January 31, 2025.
If this due date falls on a weekend or federal holiday, the next business day will be the deadline.
What are the requirements to file 1099 electronically with 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.
PO Box 25000,
Raleigh, NC 27640-0640.
For more information, please visit the State website: https://www.ncdor.gov/
