North Carolina: 1099 State Filing Requirements
1.4k views | Last modified 10/18/2022 8:10:56 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 the 1099 Forms only if there is state tax withholding. TaxBandits supports the filing of Form 1099 with both the Federal and State of North Carolina.

What to be filed

Form 1099 (1099-NEC, 1099-MISC, 1099-INT, 1099-DIV, 1099-R,1099-G, 1099-K, 1099-B, 1099-PATR)
Form NC-3 - Annual Withholding Reconciliation

Due Date

The due date to file 1099 and NC-3 with North Carolina is January 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)

Mailing Address

North Carolina Department of Revenue,
PO Box 25000,
Raleigh, NC 27640-0640.

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