E-File Your North Carolina 1099 Forms With Ease
TaxZerone simplifies 1099 filing for the 2025 tax year. Stay compliant with state North Carolina requirements and file securely in minutes.
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E-File your North Carolina 1099 forms for just $0.99 per form —simple, transparent, and budget-friendly!
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 | February 02, 2026 | February 02, 2026 |
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 | February 02, 2026 | February 02, 2026 |
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 | February 02, 2026 | February 02, 2026 |
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 | February 02, 2026 | February 02, 2026 |
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 | February 02, 2026 | February 02, 2026 |
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 | February 02, 2026 | February 02, 2026 |
1099-K
| North Carolina State Tax is Withheld | North Carolina State Tax is not Withheld | |
|---|---|---|
| Taxes / Payments | More than $0 in taxes |
|
| Filing Method | Direct Filing | Direct Filing |
| Additional Form | Reconciliation Form - NC-3 | Not Required |
| Due Date | March 31, 2026 | March 31, 2026 |
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 | February 02, 2026 | February 02, 2026 |
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 | February 02, 2026 | February 02, 2026 |
W-2G
| North Carolina State Tax is Withheld | North Carolina State Tax is not Withheld | |
|---|---|---|
| Taxes / Payments | More than $0 in taxes |
|
| Filing Method | Direct Filing | Direct Filing |
| Additional Form | Reconciliation Form - NC-3 | Not Required |
| Due Date | February 02, 2026 | February 02, 2026 |
Get started with 1099 E-filing in North Carolina today!
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 2025 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.
Why Choose TaxZerone for North Carolina 1099 Filing?
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.
Quick & Simple Filing
Submit your 1099 forms in under 5 minutes with our streamlined 3-step process.
Affordable Cost
File your 1099 state forms for just $0.99 each, with no extra charges.
Effortless Bulk Upload
Save valuable time by uploading multiple forms at once.
Reliable Support
Our expert team is ready to assist you with any questions or challenges.
Make your North Carolina 1099 filing easier with TaxZerone!
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.
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?
4. What are the North Carolina 1099 Filing Deadlines for the 2025 Tax Year?
The deadline for filing 1099 forms with North Carolina is as follows:
All 1099 Forms: January 31, 2026
1099-K Form: March 31, 2026
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?
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.
