North Dakota 1099 Filing Requirements
The state of North Dakota requires certain businesses to file 1099 with Reconciliation Form 307.
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Your 1099 Filing Needs
- E-file 1099 with both Federal and State
-
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1099 Forms Required by North Dakota
The state of North Dakota 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 Dakota?
North Dakota 1099 Filing Criteria
The State of North Dakota mandates 1099 filing based on the amount of state taxes withheld and the total payments you made.
| Criteria | Filing Requirement | Additional Requirement | Due Date |
|---|---|---|---|
|
If there is any North Dakota State Tax Withholding |
You must file a 1099 directly with the state E-file with TaxBandits |
Form 307 (North Dakota Income Tax Withholding Return) |
January 31, 2025 |
| If there is no North Dakota State Tax Withholding |
1099 forms filed with the IRS are forwarded to North Dakota State through the CF/SF Program (Free with TaxBandits when you file your federal 1099 forms with us) E-file with TaxBandits |
No additional form is required |
January 31, 2025 |
Ready to E-file the 1099 Form with the North Dakota State?
Information Required to File 1099 Forms with North Dakota
Discover the key information needed to file Form 1099 with the State of North Dakota.
1. State/Payer’s state number
The payer's state identification number is the North Dakota Withholding Tax Account Number.
North Dakota State ID Format:
- 11 digits (Eg: 9999999999)
- 9 digit (FEIN) with the suffix “01” at the end. (Eg: 12345678901)
2. North Dakota state income
The total amount of taxable income that is subject to North Dakota state income tax.
3. North Dakota state tax withheld
The total amount of state income taxes withheld from the recipient's income.
IIf you’ve withheld any North Dakota taxes, you must file Reconciliation Form 307.
E-file with the North Dakota state in minutes using TaxBandits!
North Dakota Annual Reconciliation Form 307
Form 307 is an Annual 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.
Information Reported on 307:
- Account number
- Total Tax Withheld
- Total wages paid
- Number of 1099’s attached
TaxBandits doesn't support filing 'Form 307' with the state. The payer must file the form directly with the state before the deadline.
Start filing your Maryland 1099 return with TaxBandits!
TaxBandits – Simplifying North Dakota State 1099 Compliance
TaxBandits supports the e-filing of 1099 forms directly with the North Dakota Department of Revenue, ensuring compliance with state regulations.
Lowest Pricing
TaxBandits offers the most affordable solution for North Dakota 1099 filings, saving you both time and money.
State Filing Guidance
TaxBandits provides step-by-step instructions to effortlessly complete the e-filing process from start to end.
State Form PDFs
Easily access and download North Dakota 1099 form PDFs for filing corrections or record-keeping purposes.
Free Resubmissions
If the North Dakota Department of Revenue rejects your 1099 forms, you can correct errors and resubmit them for free.
Start filing your North Dakota 1099 returns with TaxBandits by creating an account!
How to File Form 1099 with North Dakota?
Create your free account and follow these simple steps to effortlessly e-file your 1099 with the federal and the state of North Dakota!
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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 details
Complete the form using manual entry or other bulk import options. Ensure you complete the state-specific fields.
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Step 3: Complete Reconciliation Form (A-3)
Provide the required North Dakota 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.
Are you ready to begin e-filing your 1099 Form with North Dakota State? File in minutes with TaxBandits!
Frequently Asked Questions
Does North Dakota require 1099 filing?
Yes, the North Dakota Department of Revenue mandates filing 1099 Forms for payment made to residents or nonresidents.
-
You must file 1099 forms directly with the state
- If there is any state tax withholding.
- If there is no state tax withholding and the total reportable payment exceeds $1500 (North Dakota State Threshold)
- If there is no state tax withholding, and the total reportable payment is less than $1500 but exceeds the Federal threshold, the IRS will automatically forward your federal 1099 forms to the state agency since North Dakota is part of the CF/SF program.
| 1099 Forms | Federal Threshold |
|---|---|
|
Form 1099-NEC Form 1099-MISC |
$600 |
| Form 1099-K | $5000 |
|
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 |
|
What types of 1099 forms does North Dakota require?
Does North Dakota require additional forms when filing 1099?
Yes! If there is any state tax withheld, the State of North Dakota requires an additional Form A-3 (Reconciliation) along with Form 1099.
- If you file 1099 Forms by paper, you must send Form 307 with TaxBandits, we provide the Form A-3 Reconciliation filing for free.
- If you electronically file, there is no need to send Form 307.
Form RWT-1096 requires all remitters registered to withhold North Dakota state income tax from royalty payments.
When you efile 1099 with TaxBandits, you must take care of Form 307 (North Dakota Transmittal of Wage and Tax Statement).
When is the North Dakota 1099 due?
The filing deadline for Form 1099 and Form 307 is January 31. If this due date falls on a weekend or federal holiday, the next business day will be the deadline.
For the 2024 tax year, the deadline for filing 1099 Forms with North Dakota is January 31, 2025.
What are the penalties for not filing or filing 1099 late with North Dakota?
A penalty of $10 per 1099 return, up to a maximum amount of $2,000, may be assessed for failure to file North Dakota 1099 returns.
Where do I mail the North Dakota 1099 forms?
Mail your Form 1099s along with Form 307 to the following address.
Office of State Tax Commissioner,
PO Box 5624,
Bismarck,
ND 58506-5624.
After filing 1099s, a PDF for state corrections will be available in TaxBandits. Download it and send it to the above-mentioned email.
For more information, Click here to learn about North Carolina 1099 filings.
