North Carolina: 1099 State Filing Requirements
3.8k views |Last modified 9/11/2024 6:44:11 AM EST | Added by TaxBandits Team

North Carolina requires you to file Form 1099 with the state agency under the following conditions.

Requirements
The North Carolina Department of Revenue mandates the filing of 1099 forms:

• 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, as North Carolina participates in the CF/SF program.

Required 1099 Forms
North Carolina also requires the filing of the following 1099 forms: 

• 1099-NEC
• 1099-MISC
• 1099-K
• 1099-INT
• 1099-DIV
• 1099-R
• 1099-B
• 1099-G
• 1099-OID
• W-2G

Threshold
North Carolina does not have a specific payment threshold for reporting Form 1099. The state's reporting requirements follow federal guidelines.

Additional Requirements
North Carolina may require the following form to be submitted with your 1099: Form NC-3 (Annual Withholding Reconciliation). The corresponding 1099 forms must also be filed.

Note: TaxBandits do not support filing "Form NC-3" with the state. The payer is responsible for filing these forms before the deadline.

Due Date

• The deadline for filing Form 1099 with North Carolina is January 31. 

Note: If this due date falls on a weekend or a federal holiday, the deadline is extended to the next business day.

For more information about North Carolina’s 1099 filing requirements, click here.