Does North Carolina require state 1099 tax filing?
Yes, North Carolina requires all 1099 forms to be filed with the North Carolina Department of Revenue if there is state tax withholding.
Which forms does North Carolina require?
- 1099-R – Also required if the recipient’s address is located within the state.
In addition to Forms 1099, North Carolina requires Form NC-3, Annual Withholding Reconciliation, to be filed when paper filing.
How must Forms 1099 be filed with North Carolina?
North Carolina accepts both paper filing and e-filing.
Does North Carolina participate in Combined Federal/State Filing?
Yes, North Carolina participates in Combined Federal/State Filing. However, Forms 1099-MISC must be filed directly with the state if either North Carolina income tax has been withheld or the recipient’s address is located in North Carolina.
Form 1099-NEC must be filed directly with the state of North Carolina, regardless of participation in the CF/SF program.
What are the deadlines for North Carolina 1099 Reporting?
Traditionally, the filing deadlines for North Carolina are as follows:
- Form NC-3 – January 31st
- Forms 1099 – January 31st
If these deadlines fall on a weekend or legal holiday, then the due date is typically the following business day.
What are the 1099 penalties for North Carolina ?
The late filing penalty is $50 per day, up to a maximum of $1,000.
There is a $200 penalty for not filing electronically.
See the NC Information Return Penalties FAQ for more information.
What is the responsible state agency?
North Carolina Department of Revenue
4701 Atlantic Ave., Suite 118
Raleigh, NC 27604
What about other states?
BoomTax, The Boom Post, and its affiliates do not provide tax, legal or accounting advice. This material has been prepared for informational purposes only, and is not intended to provide, and should not be relied on for, tax, legal or accounting advice. You should consult your own tax, legal and accounting advisors prior to engaging in any transaction.