North Dakota 1099 Filing Requirements

Tax year 2026 · ND · Last verified April 28, 2026

CF/SF Participation

Participates in CF/SF

Direct Filing Portal

ND TAP — North Dakota Taxpayer Access Point (https://tap.tax.nd.gov)

Registration

Required

Employers must register for an Income Tax Withholding account through ND TAP at https://tap.tax.nd.gov before filing. Third-party filers (filing 1099s only and not running ND withholding for themselves) can sign up via the Third party access option in ND TAP.

Transmittal Form

Form 307 (North Dakota Transmittal of Wage and Tax Statement)

E-file Threshold

10+ forms

Filing requirements by form

Form	Method	Deadline	Detail
1099-INT Interest income	CF/SF satisfies	Federal e-file deadline	View detail →
1099-MISC Miscellaneous information	CF/SF satisfies	Federal e-file deadline	View detail →
1099-NEC Nonemployee compensation	CF/SF satisfies	Federal e-file deadline	View detail →

General notes

North Dakota requires payers who withhold North Dakota state income tax on a Form 1099 (or who file W-2s with North Dakota wages) to file the form electronically with the Office of State Tax Commissioner through ND TAP by January 31. The annual reconciliation (Form 307) is satisfied automatically when the W-2s and 1099s are uploaded electronically through ND TAP or supported accounting software. North Dakota participates in the IRS Combined Federal/State Filing (CF/SF) Program for non-withholding 1099s — payers transmitting through FIRE/IRIS who opt in to CF/SF do not need to file separately with ND. Important: CF/SF cannot be used to satisfy the requirement for any 1099 that reports North Dakota income tax withheld; those forms must be filed directly with ND through ND TAP.

Penalties

Late information returns are subject to a $10 per-return penalty up to a maximum of $2,000, assessed if returns are not filed within 30 days after written notice. Failure to file or pay withholding amounts owed also carries the general N.D.C.C. § 57-38-60 penalties tied to the withholding return (Form 306).