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North Carolina 1099 Filing Requirements

Stay compliant with North Carolina's 1099 filing requirements by understanding the required forms, reporting thresholds, submission methods, and deadlines. Ensure accurate and timely filing for:

1099-NEC

	North Carolina State Tax is Withheld	North Carolina State Tax is not Withheld
Taxes / Payments	More than $0 in taxes	$600 or more in payments
Filing Method	Direct Filing	Direct Filing
Additional Form	Reconciliation Form - NC-3	Not Required
Due Date	January 31, 2025	January 31, 2025

1099-MISC

	North Carolina State Tax is Withheld	North Carolina State Tax is not Withheld
Taxes / Payments	More than $0 in taxes	$600 or more in payments
Filing Method	Direct Filing	Direct Filing
Additional Form	Reconciliation Form - NC-3	Not Required
Due Date	January 31, 2025	January 31, 2025

1099-B

	North Carolina State Tax is Withheld	North Carolina State Tax is not Withheld
Taxes / Payments	More than $0 in taxes	All amounts
Filing Method	Direct Filing	CF/SF (Combined Federal/State Filing)
Additional Form	Reconciliation Form - NC-3	Not Required
Due Date	January 31, 2025	January 31, 2025

1099-DIV

	North Carolina State Tax is Withheld	North Carolina State Tax is not Withheld
Taxes / Payments	More than $0 in taxes	$10 or more, except $600 or more for liquidations
Filing Method	Direct Filing	CF/SF (Combined Federal/State Filing)
Additional Form	Reconciliation Form - NC-3	Not Required
Due Date	January 31, 2025	January 31, 2025

1099-G

	North Carolina State Tax is Withheld	North Carolina State Tax is not Withheld
Taxes / Payments	More than $0 in taxes	$10 or more in payments
Filing Method	Direct Filing	CF/SF (Combined Federal/State Filing)
Additional Form	Reconciliation Form - NC-3	Not Required
Due Date	January 31, 2025	January 31, 2025

1099-INT

	North Carolina State Tax is Withheld	North Carolina State Tax is not Withheld
Taxes / Payments	More than $0 in taxes	$10 or more in payments
Filing Method	Direct Filing	CF/SF (Combined Federal/State Filing)
Additional Form	Reconciliation Form - NC-3	Not Required
Due Date	January 31, 2025	January 31, 2025

1099-K

	North Carolina State Tax is Withheld	North Carolina State Tax is not Withheld
Taxes / Payments	More than $0 in taxes	$600 or more for third-party network transactions. All amounts for payment card transactions.
Filing Method	Direct Filing	Direct Filing
Additional Form	Reconciliation Form - NC-3	Not Required
Due Date	March 31, 2025	March 31, 2025

1099-OID

	North Carolina State Tax is Withheld	North Carolina State Tax is not Withheld
Taxes / Payments	More than $0 in taxes	$10 or more in payments
Filing Method	Direct Filing	CF/SF (Combined Federal/State Filing)
Additional Form	Reconciliation Form - NC-3	Not Required
Due Date	January 31, 2025	January 31, 2025

1099-R

	North Carolina State Tax is Withheld	North Carolina State Tax is not Withheld
Taxes / Payments	More than $0 in taxes	$10 or more in payments
Filing Method	Direct Filing	Direct Filing
Additional Form	Reconciliation Form - NC3	Reconciliation Form - NC3
Due Date	January 31, 2025	January 31, 2025

W-2G

	North Carolina State Tax is Withheld	North Carolina State Tax is not Withheld
Taxes / Payments	More than $0 in taxes	$600 or more from general gambling activities $1,200 or more from bingo or slot machines $1,500 or more from keno
Filing Method	Direct Filing	Direct Filing
Additional Form	Reconciliation Form - NC-3	Not Required
Due Date	January 31, 2025	January 31, 2025

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Who Needs to File 1099 Forms in North Carolina?

Businesses operating in North Carolina that withhold state income tax are required to file 1099 forms for the 2024 tax year. This applies to businesses of all sizes, from small companies to large enterprises. Accurate and timely filing ensures compliance with North Carolina state regulations and avoids penalties.

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TaxZerone makes North Carolina 1099 filing simple and efficient. With our user-friendly platform, you can quickly complete accurate, hassle-free submissions, saving time and ensuring compliance.

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Our platform offers seamless submissions, supporting both Electronic (Direct) Filing and the Combined Federal/State Filing (CF/SF) program to ensure accuracy and efficiency in every form you file.

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Frequently Asked Questions

1. What Forms are Required for North Carolina State Tax Filing?

Businesses in North Carolina must file various 1099 forms, including

Form 1099-NEC – Nonemployee Compensation
Form 1099-MISC – Miscellaneous Information
Form 1099-B – Proceeds from Broker and Barter Exchange Transactions
Form 1099-DIV – Dividends and Distributions
Form 1099-G – Certain Government Payments
Form 1099-INT – Interest Income
Form 1099-K – Payment Card and Third-Party Network Transactions
Form 1099-OID – Original Issue Discount
Form 1099-R – Distributions from Pensions, Annuities, etc.
Form W-2G – Certain Gambling Winnings

These forms are necessary to comply with the North Carolina Department of Revenue’s reporting requirements.

2. Is Form NC-3 Required for North Carolina State Filing?

Yes, businesses are required to file Form NC-3, the Annual Withholding Reconciliation, which reconciles the total state income tax withheld during the year with the amounts reported on W-2 and 1099 forms. Timely submission of this form is crucial to avoid penalties.

3. Who is Required to File 1099 Forms in North Carolina?

Any business or payer that withholds North Carolina state income tax from payments must file the relevant 1099 forms with the North Carolina Department of Revenue. This includes payments for non-employee compensation, rents, royalties, or other reportable transactions. Accurate and timely filing ensures compliance and avoids penalties.

4. What are the North Carolina 1099 Filing Deadlines for the 2024 Tax Year?

The deadline for filing 1099 forms with North Carolina is as follows:

All 1099 Forms: January 31, 2025

1099-K Form: March 31, 2025

If the deadline falls on a weekend or holiday, it will be extended to the next business day.

5. What Happens if I Miss the North Carolina 1099 Filing Deadline?

Missing the deadline for filing 1099 forms in North Carolina can lead to penalties, interest charges, and increased scrutiny from the Department of Revenue.

Penalty Type	Details
Failure to File 1099	$50 per day for each day the return is late, with a maximum penalty of $1,000.
Incorrect Format	$200 penalty if the 1099 form is not filed in the correct format.
Late Filing Penalty	5% of net tax due for each month or part of a month the return is late, with a maximum of 25%.
Late Payment Penalty	5% penalty on unpaid tax for taxes due after January 1, 2023. Starting July 1, 2027, the penalty drops to 2% per month, with a maximum of 10%.
Extension Filing	A late payment penalty applies if the 90% tax payment rule is not met by the original due date.

6. Where Should I Mail North Carolina 1099 Forms?

If filing by paper (though electronic filing is preferred), send completed 1099 forms to:

Mailing Address:

North Carolina Department of Revenue
P.O. Box 25000
Raleigh, NC 27640-0001

Ensure that all forms are accurate to prevent processing delays or penalties.

Note: The IRS recommends e-filing for a fast, secure and more convenient experience.

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