North Carolina: 1099 State Filing Requirements
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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.
Penalty
- 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)