North Carolina: 1099 State Filing Requirements
3.3k views | Last modified 3/27/2023 8:07:31 AM EST | Added by TaxBandits Team

Applicable To
94X 1099 W-2 ACA W-4

The North Carolina Department of Revenue mandates the filing of

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

TaxBandits supports the e-filing of Form 1099 with both the Federal and State of North Carolina. However, we do not support filing the Annual Withholding Reconciliation “Form NC-3” with the state, and the payer is responsible for filing the form before the deadline.

What to be filed

  • Form 1099 - (1099-NEC, 1099-MISC, 1099-INT, 1099-DIV, 1099-R, 1099-B,1099-OID, 1099-K & W-2G)
  • Form NC-3 - Annual Withholding Reconciliation.

Due Date

The due date to file all 1099 and NC-3 with North Carolina except 1099-K is January 31. For form 1099-K, the due date is March 31.


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

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