North Carolina 1099 Filing Requirements

General notes

North Carolina is a direct-filing state: it does NOT accept the IRS Combined Federal/State Filing Program (CF/SF) as a substitute for state filing. Payers must submit W-2/1099 statements directly to NCDOR through the eNC3 and Information Reporting Application, and must file Form NC-3 (Annual Withholding Reconciliation) when NC tax was withheld. Forms with NC withholding are due January 31. Form 1099-K is filed under a separate statute (G.S. 105-251.2) by March 31 of the following year regardless of withholding. Required-without-withholding forms include W-2 (NC residents or NC-source services), W-2G (if not reported to IRS), 1099-R (if recipient address is in NC), 1042-S (NC-source income), and any 1099 statement not reported to the IRS. 1099-MISC, 1099-NEC, 1099-DIV, 1099-INT, 1099-G, 1099-OID, and 1099-B without NC withholding are NOT required to be filed with NCDOR if they were reported to the IRS.

Penalties

Failure to e-file (NC-3 / W-2 / 1099): $200 per NC G.S. 105-236(a)(10)(d) for failure to file in the format prescribed by the Secretary. The NCDOR notice on the eNC3 page warns: "A $200 penalty will be assessed for any NC-3s, W2s, and 1099s filed on paper."

Late filing of informational return: $50 per day, maximum $1,000 per NC G.S. 105-236(a)(10)(c) (effective 7/1/2019).

1099-K specific: Same $50/day up to $1,000 late penalty and $200 format penalty apply to payment settlement entity filings under NC G.S. 105-251.2.