North Dakota State 1099 Tax Filing

Does North Dakota require state 1099 tax filing?

Yes, North Dakota requires 1099 forms to be filed with the North Dakota Office of State Tax Commissioner.

Which forms does North Dakota require?

North Dakota requires that Forms 1099 must be filed with the state if there is income tax withheld, or if the filing is required federally. This may include the following forms:

1099-A 1099-G 1099-MISC 1099-QA
1099-B 1099-INT 1099-NEC 1099-R
1099-C 1099-K 1099-OID 1099-S
1099-CAP 1099-LS 1099-PATR 1099-SA
1099-DIV 1099-LTC 1099-Q 1099-SB

If submitting a paper filing, then Form 307North Dakota Transmittal of Wage and Tax Statement, and Form 1096 may also be required.

How must Forms 1099 be filed with North Dakota?

North Dakota accepts e-filing and paper filing.

However, if you are required to file electronically with the IRS, have any ND withholding, or have more than 10 forms to be filed with North Dakota, you must file electronically.

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 are the deadlines for North Dakota 1099 Reporting?

Traditionally, the filing deadlines for North Dakota are as follows:

  • Form 307– 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 Dakota ?

The late filing penalty for North Dakota is $10 per form per day, up to a maximum of $2,000.

This penalty may be assessed if the return is not filed within 30 days after receiving a written notice from North Dakota. See the ND Income Tax Withholding Guide for more information.

What is the responsible state agency?

North Dakota Office of State Tax Commissioner
600 E. Boulevard Ave.
Bismarck, ND 58505-0599
(701) 328-7088

What about other states?

Alabama Florida Louisiana Nebraska Oklahoma Vermont
Alaska Georgia Maine Nevada Oregon Virginia
Arizona Hawaii Maryland New Hampshire Pennsylvania Washington
Arkansas Idaho Massachusetts New Jersey Rhode Island West Virginia
California Illinois Michigan New Mexico South Carolina Wisconsin
Colorado Indiana Minnesota New York South Dakota Wyoming
Connecticut Iowa Mississippi North Carolina Tennessee
Delaware Kansas Missouri North Dakota Texas
District of Columbia Kentucky Montana Ohio Utah

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.

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