North Dakota State 1099 Tax Filing

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?

600 E. Boulevard Ave.
Bismarck, ND 58505-0599
(701) 328-7088
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