North Carolina 1099 Reporting Requirements

Required 1099 Forms

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

You must file the 1099 forms ONLY if there is state tax withholding.

Due Dates

Filing TypeDue Date
Electronic FilingJanuary 31

CF/SF Program

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

1099-MISC

  • North Carolina income tax has been withheld, or
  • Box 3 (Other income) or Box 7 (Nonemployee compensation) is populated and the recipient’s address is located in North Carolina

1099-R

  • North Carolina income tax has been withheld, or
  • Recipient’s address is located in North Carolina

Transmittal/Reconciliation Form

The state of North Carolina mandates the filing of the Annual Summary and Transmittal of Information Returns Form NC-3, along with the required 1099 forms.

What is the User Responsible for?

Be sure to file the required 1099 form and Annual Summary and Transmittal of Information Returns Form NC-3 directly with the state.

E-filing & Paper Filing

The state of North Carolina accepts both e-filing and paper filing. But, TaxBandits encourages to file electronically if you are submitting 25 or more 1099s and paid electronically during the year.

State Filing Agency

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