TaxBandits Knowledge Base

North Carolina: 1099 State Filing Requirements

North Carolina mandates filing Form 1099 with the state agency under the following conditions.

North Carolina State ID Format:

• 9 digits (Eg: 999999999)

Required 1099 Forms

North Carolina 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

Filing Criteria and Requirements

 

Criteria 1: If North Carolina State Tax is Withheld

• Payment Threshold: More than $0

• Filing Method: Direct State Filing

  • You must file a 1099 form directly with the state.

• Additional Form Required: Form NC-3

  • TaxBandits doesn't support filing Form NC-3 with the state. The payer must file the form directly with the state before the deadline.

• Deadline: 

  • Other 1099 Forms - January 31, 2025

  • Form 1099-K - March 31, 2025

Criteria 2: If there is no North Carolina State Tax Withholding

• Payment Threshold: More than $0

• Filing Method: 

  • Form 1099-K & R - Direct State Filing

    • You must file a 1099-K form directly with the state.

  • Form 1099-NEC & MISC - Not Required

  • Other 1099 forms - Not Required if reported to the state, i.e.,(CF/SF)

    • Combined Federal/State Filing is an IRS program that automatically forwards 1099 forms filed with federal agencies to applicable state tax agencies.

    • TaxBandits supports CF/SF filing at no additional cost, ensuring a seamless reporting process.

• Additional Form Required: Form NC-3

• TaxBandits doesn't support filing Form NC-3 with the state. The payer must file the form directly with the state before the deadline.

• Deadline: 

  • Other 1099 forms - January 31, 2025

  • Form 1099-K - March 31, 2025

For more information about New Carolina's 1099 filing requirements, click here