North Dakota 1099 Filing Requirements
The state of North Dakota requires certain businesses to file 1099
with TaxBandits.
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1099 Forms Required by North Dakota State
North Dakota 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-B
Broker and Barter Exchange Transactions
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 Dakota Filing Requirements for 1099-NEC, MISC, K, INT, DIV, R, B, G, and OID
| Condition | State Income Threshold | Filing Method | Additional Forms | Due Date |
|---|---|---|---|---|
| If North Dakota Tax Was Withheld | More than $0 | Direct State Filing | Not Required | February 02, 2026 |
| If NO North Dakota Tax Was Withheld | Equal to or more than the federal threshold | CF/SF program | Not Required | February 02, 2026 |
| Less than the federal threshold | No Filing Required | |||
North Dakota Filing Requirements for W-2G
| Condition | State Income Threshold | Filing Method | Additional Forms | Due Date |
|---|---|---|---|---|
| If North Dakota Tax Was Withheld | More than $0 | Direct State Filing | Not Required | February 02, 2026 |
| If NO North Dakota Tax Was Withheld | Equal to or more than the federal threshold | Direct State Filing | Not Required | February 02, 2026 |
| Less than the federal threshold | No Filing Required | |||
Ready to file the 1099 Form with the North Dakota State?
Information Required to File 1099 Forms with North Dakota
Discover the key information needed to file Form 1099 with the State of North Dakota.
1. State/Payer’s state number
The payer’s state identification number refers to the North Dakota Account Number
North Dakota State ID Format:
-
11-digit, begins with a 9-digit (FEIN) with the suffix “01” at the end.
(For example: 12345678901)
The state accepts your federal EIN as state ID.
2. State income
The total amount of taxable income that is subject to the North Dakota 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 Dakota Account Number
North Dakota State ID Format:
-
11-digit, begins with a 9-digit (FEIN) with the suffix “01” at the end.
(For example: 12345678901)
The state accepts your federal EIN as state ID.
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 Dakota Account Number
North Dakota State ID Format:
-
11-digit, begins with a 9-digit (FEIN) with the suffix “01” at the end.
(For example: 12345678901)
The state accepts your federal EIN as state ID.
2. State winnings
Report the total winnings subject to North Dakota state tax.
3. State income tax withheld
Enter the amount of North Dakota 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 Dakota state in minutes using TaxBandits!
TaxBandits – Simplifying North Dakota State 1099 Compliance
TaxBandits supports the filing of 1099 forms directly with the North Dakota State Tax Commissioner, ensuring compliance with state regulations.
Complete Compliance
Stay compliant with federal and North Dakota state filing requirements 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 Dakota 1099 form PDFs for recordkeeping, ensuring you always have the forms you need.
Free Resubmissions
If the North Dakota State Tax Commissioner rejects your 1099 forms, you can correct the errors and resubmit them free
of charge.
Start filing your North Dakota 1099 returns with TaxBandits by creating an account!
How to File Form 1099 with North Dakota?
Create your free account and follow these simple steps to effortlessly e-file your 1099 with the federal and the state of North Dakota!
-
Step 1: Choose Form 1099
Select the type of 1099 form you want to file.
-
Step 2: Enter Form 1099 details
Complete the form using manual entry or other bulk
import options. -
Step 3: Enter State Filing Information
Provide the required North Dakota state details for Form 1099.
-
Step 4: Choose Distribution Options
Opt for our distribution services – postal mailing, online access, or both.
-
Step 5: Review and Transmit
Review your form and transmit it to the IRS and state agencies.
Are you ready to begin e-filing your 1099 Form with North Dakota State? File in minutes with TaxBandits!
Frequently Asked Questions
Does North Dakota require 1099 filing?
Yes, the North Dakota State Tax Commissioner mandates filing 1099 Forms for payments made to residents or nonresidents.
You must file 1099 forms directly with the state
- If there is state tax withholding, you must file the 1099 forms directly with the North Dakota State Tax Commissioner.
- If there is no state tax withholding, the IRS will automatically forward your federal 1099 forms to the state because North Dakota participates in the Combined Federal/State Filing (CF/SF) Program.
- Additionally, Form W-2G is not included in the CF/SF Program, so you must file it directly with the North Dakota State Tax Commissioner.
| 1099 Forms | Federal Threshold |
|---|---|
|
Form 1099-NEC 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 |
|
What types of 1099 forms does North Dakota require?
Does North Dakota have any additional requirements when you file 1099 forms?
No, North Dakota does not require any additional forms when filing 1099 forms electronically.
When is the deadline to file 1099 with North Dakota?
The deadline for filing Form 1099 with North Dakota is January 31.
If this deadline falls on a weekend or federal holiday, the next business day will be the deadline.
What are the penalties for not filing or filing 1099 late with North Dakota?
A penalty of $10 per 1099 return, up to a maximum amount of $2,000, may be assessed for failure to file North Dakota 1099 returns.
Where do I mail the North Dakota 1099 forms?
Mail your Form 1099s to the following address.
Office of State Tax Commissioner,
PO Box 5624,
Bismarck,
ND 58506-5624.
For more information, click here to learn about North Dakota 1099 filings.
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