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)

• 9 digits starting with a 2-digit and a hyphen followed by 7 digits (Eg: 99-9999999)

Note: The state also accepts your federal EIN as a state ID
 

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

 

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: 

  • All 1099 Forms - February 02, 2026

  • Form 1099-K - March 31, 2026

2: If there is no North Carolina state tax withheld

• Payment Threshold: More than $0

• Filing Method: 

  • Form 1099-R - Direct State Filing

    • You must file a 1099-K 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: 

  • All 1099 forms - February 02, 2026

  • Form 1099-K - March 31, 2026

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