North Dakota: 1099 State Filing Requirements

The North Dakota Department of Revenue mandates filing 1099 forms under the following conditions.

North Dakota State ID Format:
 

• 11 digits (Eg: 9999999999)

• 9 digit (FEIN) with the suffix “01” at the end (Eg: 12345678901)

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

Required 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

Filing Criteria and Requirements
 

1: If North Dakota state tax is withheld

• Payment Threshold: More than $0

• Filing Method: Direct State Filing

  • You must file a 1099 directly with the state.

• Additional Form Required: Not Required

• Deadline: February 02, 2026
   

2: If no North Dakota state tax is withheld

• Payment Threshold: Equal to or more than the federal threshold

• Filing Method: CF/SF program

  • 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: Not Required

• Deadline: February 02, 2026

For more information about North Dakota’s 1099 filing requirements, click here