TaxBandits Knowledge Base

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)

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

Criteria 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: Form 307

• Deadline: January 31, 2025

Criteria 2: If no North Dakota state tax is withheld

• Payment Threshold: Follows 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: January 31, 2025

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