Does North Dakota require state 1099 tax filing?
Yes, North Dakota requires all 1099 forms to be filed with the North Dakota Office of State Tax Commissioner.
Does North Dakota participate in Combined Federal/State Filing?
Yes, North Dakota participates in Combined Federal/State Filing. If you utilize CF/SF when filing your 1099s, the IRS will forward the information to the North Dakota Office of State Tax Commissioner and you will not have to do so yourself.
However, if there were oil/gas royalties and/or there were North Dakota state taxes withheld, then forms must be filed directly with the state, regardless of participation in the CF/SF program.
What is the responsible state agency?
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.