North Dakota 1099 Filing Requirements
The State of North Dakota Mandates
1099 Filing!
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North Dakota State Filing
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North Dakota 1099 Reporting Requirements
The State of North Dakota mandates filing Form 1099 with the state agency under the following conditions:
| Scenario | If there is any North Dakota State Tax Withholding | If there is no North Dakota State Tax Withholding |
|---|---|---|
| Payments Threshold | More than $0 | Follows Federal Threshold* |
| Due Date | January 31, 2024 | |
| Filing Method | Direct State Filing | CF/SF |
| Additional Forms | Form 307 (North Dakota Income Tax Withholding Return) | Not Required |
*The federal threshold varies based on the 1099 form types. Learn more about the federal thresholds for each
1099 form.
The State of North Dakota requires the following Forms:
- Form 1099 (1099-NEC, 1099-MISC, 1099-INT, 1099-DIV, 1099-R, 1099-B, 1099-G, 1099-K, 1099-OID, and W-2G).
- Form W-2 - Wages and Tax Statement. Learn more about North Dakota W-2 State Filing Requirements.
TaxBandits supports Form 1099 and W-2 filing with both the Federal
and State.
Frequently Asked Questions
Does North Dakota require 1099 filing?
Yes, the North Dakota Office of State Tax Commissioner mandates the filing of Form 1099.
- If the payee is a resident or non-residence of North Dakota. In case the payee is a non-resident of North Dakota, Form 1099 should be filed only if the income is sourced in North Dakota.
- If there is any state tax withholding, you must file 1099 Forms directly with the state.
- If there is no state tax withholding, the IRS will automatically forward your federal 1099 forms to the state agency since North Dakota is part of the CF/SF program.
Does North Dakota have a specific payment threshold for Form 1099 filing?
No, North Dakota does not have a specific payment threshold for reporting Form 1099. Reporting requirements in the state align with federal guidelines. Payers are required to assess and file a Form 1099 based on the applicable federal threshold for each specific form. Below are the various Federal thresholds for Form 1099.
| Forms | Threshold |
|---|---|
| Form 1099-NEC | $600 |
| Form 1099-MISC | $600 |
| Form 1099-K | $20,000 |
| Form 1099-INT |
|
| Form 1099-DIV |
|
| Form 1099-R | $10 |
| Form 1099-B | - |
| Form 1099-G | - |
| Form 1099-OID | $10 |
| Form W-2G |
|
What types of 1099 forms does North Dakota require?
North Dakota requires the filing of the following 1099 forms directly with the state only if there is state tax withholding:
Does North Dakota require additional forms when filing 1099?
Yes. The state of North Dakota requires additional forms to file along with Form 1099.
- If you file 1099 Forms by paper, you must send Form 307 along with form 1099
- If you electronically file, there is no need to send Form 307.
Form RWT-1096 is required for all remitters registered to withhold North Dakota state income tax from royalty payments.
When you efile 1099 with TaxBandits, you need to take care of Form 307 (North Dakota Transmittal of Wage and Tax Statement).
When is North Dakota 1099 due?
The filing deadline for Form 1099 and Form 307 is January 31. If this due date falls on a weekend or federal holiday, the next business day will be the deadline.
For the 2023 tax year, the deadline for filing 1099 Forms with North Dakota is January 31, 2024.
What are the requirements to file 1099 electronically with North Dakota?
The State of North Dakota mandates electronic filing for those who are reporting 10 or more 1099 Forms.
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 North Dakota 1099 forms?
Mail your Form 1099s along with Form 307 to the following address.
PO Box 5624,
Bismarck,
ND 58506-5624.
For more information, please visit the State website: https://www.tax.nd.gov/
