North Carolina 1099 Filing Requirements 2024
North Carolina requires certain businesses to file Reconciliation Form NC-3 with 1099s.
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1099 Forms Required by North Carolina
The state of North Carolina requires the following types of 1099 forms
Form 1099-NEC
Nonemployee Compensation
Form 1099-MISC
Miscellaneous Information
Form 1099-K
Payment Card and Third-Party Network Transactions
Form 1099-INT
Interest Income
Form 1099-DIV
Dividends and Distributions
Form 1099-R
Distributions From Pensions, Annuities, etc.
Form 1099-B
Proceeds From Broker and Barter Exchange Transactions
Form 1099-G
Certain Government Payments
Form 1099-OID
Original Issue Discount
Form W-2G
Certain Gambling Winnings
Ready to start filing your 1099 with North Carolina?
North Carolina 1099 Filing Criteria for 2024
The North Carolina state mandates 1099 filing based on the amount of your state tax withheld and the total amounts you made during the tax year.
| Criteria | Filing Requirement | Additional Requirement | Due Date |
|---|---|---|---|
|
If there is any North Carolina State Tax Withholding |
You must file a 1099 directly with the state E-file with TaxBandits |
Reconciliation Form NC-3 |
January 31, 2025 |
| If there is no North Carolina State Tax Withholding |
Form 1099-R - Required You must e-file 1099-R directly with the state if recipient's address is located in North Carolina E-file with TaxBandits |
No additional form is required |
January 31, 2025 |
Ready to start 1099 E-filing with North Carolina?
Information Required to File 1099 Forms with North Carolina
Discover the key information needed to file Form 1099 with the State of North Carolina
1. State/Payer’s state number
The payer's state identification number refers to the North Carolina Withholding Tax Account Number.
North Carolina State ID Format: 9 digits (Eg: 999999999)
2. North Carolina state income
The total amount of taxable income that is subject to North Carolina state income tax.
3. North Carolina state tax withheld
The total amount of state income taxes withheld from the recipient's income.
If you’ve withheld any North Carolina taxes, you must file Reconciliation Form NC-3.
E-file 1099s to the State of North Carolina in minutes with TaxBandits!
North Carolina Annual Withholding Reconciliation Form NC-3
Form NC-3 is an Annual Withholding Reconciliation used to report the total income taxes withheld from employees/contractors and taxes remitted to the state. It's also used to claim an overpayment refund or pay if the taxes are underpaid.
The following information is needed to complete Form NC-3:
- Monthly North Carolina income tax withheld (or quarterly/semiweekly amounts, if applicable).
- Total NC withholding tax reported on wage and tax statements (1099s).
- Total NC income tax withheld on Forms NC-5Q (quarterly).
- Reconciliation of amounts withheld and amounts reported, including overpayment or underpayment.
- 1099 statements showing tax withheld, including payments for personal services, contractors, invalid TINs, and pensions/annuities.
TaxBandits doesn't support filing 'Form NC-3' with the state. The payer must file the form directly with the state before the deadline.
E-file 1099 with North Carolina state in minutes using TaxBandits!
TaxBandits – Simplifying North Carolina State 1099 Compliance
TaxBandits supports the e-filing of 1099 forms directly with the North Carolina Department of Revenue, ensuring compliance with state regulations.
State Filing Guidance
TaxBandits provides step-by-step instructions to effortlessly complete the state 1099 e-filing process from start to end.
Lowest Pricing
TaxBandits offers the most affordable solutions for North Carolina 1099 filings, saving you both time and money.
State Form PDFs
Easily access and download copies of the North Carolina 1099 forms PDFs for filing corrections or record-keeping purposes.
Free Resubmissions
If your 1099 forms are rejected by the State of North Carolina Department of Revenue, you can fix the errors and resubmit them for free through TaxBandits.
Create a TaxBandits account to start filing your North Carolina 1099 returns!
How Is Form 1099 Filed with the State of North Carolina?
Create your account and follow these steps to easily e-file your 1099 returns with the IRS and State of North Carolina!
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Step 1: Choose Form 1099
Select the type of 1099 form you want to file.
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Step 2: Enter Form 1099 Federal details
Complete the form using manual entry or other bulk import options.
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Step 3:
Enter State Filing Information
Provide the required North Carolina state details for Form 1099.
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Step 4: Choose Distribution Options
Opt for our distribution services – Postal Mailing, Online Access, or BanditComplete.
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Step 5:
Review and Transmit
Review your form and transmit it to the IRS and state agencies.
Start e-filing your 1099 Forms with North Carolina today—TaxBandits makes it quick and easy!
Frequently Asked Questions
Frequently Asked Questions
Does North Carolina require 1099 filing?
Yes, the North Carolina Department of Revenue mandates the filing of 1099 Forms.
- If there is any state tax withholding, you must file 1099 Forms directly with the state.
- If there is no state tax withholding, you must file 1099-R only. Other 1099 forms are not required.
Is there a payment threshold for Form 1099 with North Carolina?
There is no specific threshold for reporting 1099s with the state of North Carolina. Instead, the reporting requirements align with the federal guidelines. The payer should assess and file a Form 1099 based on the applicable federal threshold for each specific form.
| Forms | Threshold |
|---|---|
| Form 1099-NEC | $600 |
| Form 1099-MISC | $600 |
| Form 1099-K | $5,000 |
| Form 1099-INT |
$10 for the amount reported on Boxes 1, 3, or 8 (or at least $600 of interest paid for trade or business) |
| Form 1099-DIV |
|
| Form 1099-R | $10* |
| Form 1099-B | - |
| Form 1099-G | - |
| Form 1099-OID | $10 |
| Form W-2G |
|
Note: The State of North Carolina requires Form 1099-R to be filed if the recipient's address is located in North Carolina, even if there is no state tax withholding.
What types of 1099 forms does North Carolina require?
North Carolina requires the filing of the following 1099 forms only if there is state tax withholding:
Does North Carolina require additional forms when filing 1099 forms?
Yes, North Carolina may require the following forms along with
your 1099.
Form NC-3 (Annual Withholding Reconciliation) must be filed along with the respective 1099 forms.
When is North Carolina 1099 due?
For the 2024 tax year, the deadline for filing 1099 Forms with North Carolina is January 31, 2025.
If this due date falls on a weekend or federal holiday, the next business day will be the deadline.
What are the requirements to file 1099 electronically with North Carolina?
Payers required to file 250 or more forms must file 1099 electronically. It is also recommended for payers who file less than 250 forms to file them electronically for faster processing.
What are the penalties for not filing or filing 1099 late with North Carolina?
- Failure to file Form 1099 timely ($50 per day with a maximum of $1,000)
- Failure to file Form 1099 in the proper format ($200)
- Failure to file a tax return on the date it is due (5% per month with a maximum of 25% on the amount of additional tax due)
- Failure to pay tax when due (10% on the amount of additional
tax due)
Where do I mail the North Carolina 1099 forms?
Mail your Form 1099s along with Form NC-3 to the following address.
North Carolina Department of Revenue,
PO Box 25000,
Raleigh, NC 27640-0640.
For more information, please visit the State website: https://www.ncdor.gov/
