North Dakota: 1099 State Filing Requirements
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Last modified 1/5/2024 12:58:48 AM EST |
Added by TaxBandits Team
Applicable To
94X
1099
W-2
ACA
W-4
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.
- If 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.
TaxBandits supports the e-filing of Form 1099 with both the Federal and State of North Dakota.
Note: The state does not require a Reconciliation form to be submitted when e-filing form 1099.
What to be filed
All 1099s (TaxBandits supports 1099 MISC, 1099 NEC,1099 INT, 1099 DIV, 1099 B, 1099 R, 1099 K, 1099 G, 1099 OID, W2G)
- 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.
Due Date
The due date to file 1099 with the state of North Dakota is January 31.
Penalty
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.
For more information about North Dakota 1099 Reporting Requirements, click here.