E-File Your North Dakota 1099 Forms With Ease

Businesses in North Dakota need to 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 ensure compliance with the North Dakota Office of State Tax Commissioner’s regulations.

Businesses are required to file Form 307, the Transmittal of Wage and Tax Statement, 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.

The deadline for filing 1099 forms with North Dakota, including those with state income tax withholding, is January 31, 2025. This date applies to all forms. If the deadline falls on a weekend or holiday, it will be extended to the next business day.

Missing the filing deadline for a 1099 form in North Dakota can result in penalties, interest charges, and increased scrutiny from the North Dakota Office of State Tax Commissioner, which can complicate your compliance efforts.

• If you fail to file, you may be assessed a $10 penalty per information return, up to a maximum of $2,000. This penalty applies if the returns are not filed within thirty days after receiving written notice of the failure to file.
• Filing your forms accurately and on time helps avoid these penalties and ensures smoother compliance with North Dakota tax requirements.