North Carolina 1099 & NC-3 Reporting Requirements

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North Carolina State Filing

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North Carolina 1099 State Filing Requirements

  • Form 1099 1099-NEC, 1099-MISC, 1099-INT, 1099-DIV, 1099-R,1099-G, 1099-K, 1099-B, 1099-PATR)
  • Form NC-3 - Annual Withholding Reconciliation
January 31, 2023

Deadline to File Form 1099 with North Carolina tax withheld (Form NC-3) - January 31, 2023

TaxBandits supports the filing of Form 1099 with both the Federal and State of North Carolina.

Q. Does North Carolina mandate 1099 filing?

A. Yes, the North Carolina Department of Revenue mandates the filing of

  • Form 1099 (NEC, MISC, INT, DIV, B, G) only if there is state tax withholding.
  • Form 1099-R, if North Carolina state tax withheld or if recipient's address is located in North Carolina.

Q. What types of 1099 forms does North Carolina require?

A. North Carolina requires the filing of the following 1099 forms only if there is state tax withholding.

Q. Does North Carolina require the filing of Form 1099-NEC?

A. Yes. The State of North Carolina requires Form 1099-NEC to be filed only if there is state withholding.

Q. Does North Carolina have any additional requirements when you file 1099 forms?

A. Yes, The state of North Carolina requires additional forms to file along with Form 1099.

  • If you paper file, you must send form NC-3 along with form 1099.
  • If you electronically file, there is no need to file Form NC-3 along with 1099s.

Q. What is Form NC-3?

A. Form NC-3 is an Annual Withholding Reconciliation is used to report the total income taxes withheld from employees/contractors.

Q. What is the due date to file 1099 with North Carolina?

A. The due date to file 1099 with North Carolina is January 31.

Note: If the due date falls on a weekend or federal holiday, the next weekday is the deadline.

Q. What are the penalties for not filing or filing 1099 late North Carolina?

  • Failure to file an Form 1099 timely ($50 per day with a maximum of $1,000)
  • Failure to file an 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)

Click here to know more about Form 1099 Penalties.

Q. Where do I mail North Carolina 1099 forms?

A. Mail your Form 1099s along with NC-3 to the following address.

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