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.
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.