North Carolina 1099 Reporting Requirements

CF/SF Program

The state of North Carolina participates in the CF/SF program, but you are still required to file directly with the state.

Due Dates

Filing TypeDue Date
Electronic FilingJanuary 31

Required 1099 Forms

  • 1099-MISC
  • 1099-INT
  • 1099-DIV
  • 1099-R

Transmittal/Reconciliation Form

North Carolina requires the Annual Withholding Reconciliation Form NC-3 to be submitted along with the 1099 filing.

Withholding

You must file the form 1099-MISC, 1099-INT, 1099-DIV, and 1099-R even if there was no state tax withholding.

What is the User Responsible for?

The Annual Reconciliation Form NC-3 needs to be filed directly with the state of North Carolina.

E-filing & Paper Filing

The state of North Carolina accepts both e-filing and paper filing.

State Filing Agency

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