North Carolina Tax Year 2026

North Carolina 1099-MISC Filing Requirements, Tax Year 2026

What North Carolina requires from businesses filing 1099-MISC (Miscellaneous information) for tax year 2026: deadline, accepted format, CF/SF treatment, registration, and penalties, backed by primary-source citations.

Tax Year 2026 No state filing required Last verified October 2, 2026
North Carolina does not require state-level 1099 filing.
No state income tax reporting is collected for these forms - federal IRS filing is sufficient.
Filing method No state filing North Carolina does not collect 1099-MISC.
Deadline N/A No state filing required.
Format accepted N/A No state submission required.
Late-filing penalty N/A No state filing required, so no late-filing penalty applies.

Filing requirements

North Carolina does not require a separate state filing of 1099-MISC for tax year 2026. Federal filing satisfies the reporting obligation; no state submission is required.

North Carolina does NOT accept the IRS Combined Federal/State Filing Program (CF/SF) as a substitute for state filing. NCDOR's eNC3 FAQ specifies that 1099-MISC statements without North Carolina withholding are NOT required to be filed with the Department. When NC income tax was withheld, the form must be filed directly via eNC3 with Form NC-3 by January 31. Starting January 2027, eNC3 accepts 1099s as IRS IRIS XML uploads or manual entry; Pub 1220 .txt files and CSV files are not accepted. NCDOR requires the TIN type (TINSubmittedTypeCd) on each 1099 as Individual_TIN or Business_TIN and rejects Unknown.

Deadlines and extensions

Filing deadline
N/A
North Carolina does not require 1099-MISC to be filed, so no state deadline applies. File federally with the IRS by the applicable federal due date.

Extensions

Not applicable. Because 1099-MISC is not required to be filed with North Carolina, there is no state extension process.

Accepted format

No state filing is required for 1099-MISC in North Carolina, so no state-specific format applies.

Registration

Registration required: Yes

A NC withholding account ID number is required to file Form NC-3 (the annual withholding reconciliation transmittal). Filers reporting only W-2/1099 statements with NO North Carolina withholding do NOT need a NC withholding account ID number. To get a NC Withholding ID Number, register online to receive the number immediately, or file Form NC-BR (paper registration takes ~4 weeks).

Late-filing penalties

North Carolina penalty overview

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.

Frequently asked questions

Does North Carolina require filing of 1099-MISC for tax year 2026?

No. North Carolina does not require a separate state filing of 1099-MISC for tax year 2026.

Does North Carolina participate in the CF/SF program?

Listed only. North Carolina appears on the IRS Combined Federal/State Filing Program list, but the state's tax agency does not accept CF/SF as a substitute - 1099 filings must go through the state's direct filing channel when required.

What is the North Carolina 1099-MISC filing deadline for tax year 2026?

1099-MISC is not required to be filed with North Carolina, so there is no state deadline. File federally with the IRS by the applicable federal due date.

What format does North Carolina accept for 1099-MISC?

North Carolina does not require 1099-MISC to be filed, so there is no state-specific format.

Do I need to file 1099-MISC with North Carolina if I also filed federally?

No separate state filing is required for 1099-MISC in North Carolina; federal filing is sufficient.

What happens if I miss the North Carolina 1099-MISC deadline?

**Failure to e-file (NC-3 / W-2 / 1099):** $200 per NC G. See the full penalty details below for the complete schedule.

How do I register to file with North Carolina?

A NC withholding account ID number is required to file Form NC-3 (the annual withholding reconciliation transmittal). See the registration section above for the full requirements.

Source citations

Verified from 5 primary sources
“According to the NCDOR filing-requirements table on this page, 1099-MISC = Not required to file when no NC tax was withheld. Direct filing via eNC3 is triggered only when NC withholding is present.”
Apr 23, 2026 https://www.ncdor.gov/taxes-forms/withholding-tax/enc3-frequently-asked-questions
“You can file forms NC-3 and NC-3X, along with W-2, W-2c, 1099, and 1042-S statements electronically via the eNC3 and Information Reporting Application.”
Apr 25, 2026 https://www.ncdor.gov/taxes-forms/withholding-tax/enc3-frequently-asked-questions
“The due date for filing Form NC-3 and the required W-2 and 1099 statements is January 31 of the following calendar year.”
Apr 25, 2026 https://www.ncdor.gov/taxes-forms/withholding-tax/enc3-frequently-asked-questions
“The IRS will retire the FIRE system in January 2027. At that time, the Pub. 1220 format will no longer be supported by NCDOR. Beginning in January 2027, filers should use the IRIS XML format for supported forms.”
Oct 2, 2026 https://www.ncdor.gov/taxes-forms/withholding-tax/enc3-frequently-asked-questions
“Yes, the NCDOR requires TIN Type (TINSubmittedTypeCd) for state 1099 filings as either Individual_TIN or Business_TIN, but we do not accept Unknown.”
Oct 2, 2026 https://www.ncdor.gov/taxes-forms/withholding-tax/enc3-frequently-asked-questions

Additional 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.

XML transition (January 2027): NCDOR is retiring the Pub 1220 .txt format for 1099s along with the IRS FIRE system. From January 2027, eNC3 accepts IRS IRIS XML for 1099-B, 1099-DIV, 1099-G, 1099-INT, 1099-K, 1099-MISC, 1099-NEC, 1099-OID, 1099-R and W-2G (tax years 2024 to 2026) and 1042-S (tax years 2025 to 2026), plus manual entry. CSV files are not accepted. Each 1099 must carry a TIN type of Individual_TIN or Business_TIN; Unknown is rejected. NCDOR has said its XML file specifications will be posted later in 2026, and XML test uploads will run through the eNC3 application.

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