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North Carolina 1099 Filing Requirements

The State of North Carolina Mandates
1099 Filing!

Simplify Your North Carolina 1099 E-Filing
with TaxBandits!

  • You can e-file your 1099 with both Federal
    and State
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North Carolina State Filing

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North Carolina 1099 Reporting Requirements

The State of North Carolina mandates filing Form 1099 with the state agency under the
following conditions:

Scenario If there is any North Carolina State Tax Withholding If there is no North Carolina State Tax Withholding
Payments Threshold More than $0 Follows Federal limit*
Due Date January 31, 2024 January 31, 2024
Filing Method Direct State Filing CF/SF
Additional Forms Annual Withholding Reconciliation Form NC-3 Not Required

*The federal threshold varies based on the 1099 form types. Learn more about the federal thresholds for each
1099 form
.

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Note: The State of North Carolina requires Form 1099-R to be filed If the recipient's address is located in North Carolina even if there is no state tax withholding.

The State of North Carolina requires the following Forms:

TaxBandits supports Form 1099 and W-2 filing with both the Federal
and State.


Frequently Asked Questions

Does North Carolina require 1099 filing?

Yes, the North Carolina Department of Revenue mandates the filing of 1099 Forms.

  • If there is any state tax withholding, you must file 1099 Forms directly with the state.
  • If there is no state tax withholding, the IRS will automatically forward your federal 1099 forms to the state agency since North Carolina is part of the CF/SF program.

Is there a payment threshold for Form 1099 with North Carolina?

There is no specific threshold for reporting 1099s with the state of North Carolina. Instead, the reporting requirements align with the federal guidelines. The payer should assess and file a Form 1099 based on the applicable federal threshold for each specific form.

Forms Threshold
Form 1099-NEC $600
Form 1099-MISC $600
Form 1099-K $20,000
Form 1099-INT

$10 for the amount reported on Boxes 1, 3, or 8 (or at least $600 of interest paid for trade or business)

Form 1099-DIV
  • Paid $10 or more in money or other property for dividends and other distributions
  • Paid $600 or more in money or other property as part of a liquidation.
Form 1099-R $10*
Form 1099-B -
Form 1099-G -
Form 1099-OID $10
Form W-2G
  • $1200 or more from Bingo or slot machines
  • $1500 or more from a keno game
  • $5000 or more from a poker tournament
  • $5000 or more from a poker tournament
  • Any other winnings of $600 or more or 300 times the amount wagered
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Note: The State of North Carolina requires Form 1099-R to be filed if the recipient's address is located in North Carolina, even if there is no state tax withholding.


What types of 1099 forms does North Carolina require?

North Carolina requires the filing of the following 1099 forms only if there is state tax withholding:


Does North Carolina require additional forms when filing 1099 forms?

Yes, North Carolina may require the following forms along with
your 1099.

  • Form NC-3 (Annual Withholding Reconciliation) must be filed along with the respective 1099 forms.

When is North Carolina 1099 due?

For the 2023 tax year, the deadline for filing 1099 Forms with North Carolina is January 31, 2024.

If this due date falls on a weekend or federal holiday, the next business day will be the deadline.


What are the requirements to file 1099 electronically with North Carolina?

Payers required to file 250 or more forms must file 1099 electronically. It is also recommended for payers who file less than 250 forms to file them electronically for faster processing.


What are the penalties for not filing or filing 1099 late with North Carolina?

  • Failure to file Form 1099 timely ($50 per day with a maximum of $1,000)
  • Failure to file 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)

Where do I mail the North Carolina 1099 forms?

Mail your Form 1099s along with Form NC-3 to the following address.

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

For more information, please visit the State website: https://www.ncdor.gov/

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