North Dakota: 1099 State Filing Requirements
4.0k views |Last modified 9/11/2024 6:48:43 AM EST | Added by TaxBandits Team

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

Requirements
The North Dakota Office of State Tax Commissioner mandates the filing of Form 1099:

• If the payee is a resident or non-resident of North Dakota, you must file Form 1099. For non-residents, the form should only be filed 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, as North Dakota participates in the CF/SF program.

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

Additional Requirements
North Dakota requires additional forms to be filed with Form 1099:

• If you file 1099 forms by paper, you must include Form 307 with your 1099s.
• If you file electronically, Form 307 is not required.
• Form RWT-1096 is necessary for all remitters registered to withhold North Dakota state income tax from royalty payments.

Note: TaxBandits do not support filing "Form 307 and RWT-1096" with the state. The payer is responsible for filing these forms before the deadline.

Due Date

• The deadline for filing Form 1099 and Form 307 with North Dakota 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 Dakota’s 1099 filing requirements, click here.