North Dakota Tax Year 2026

North Dakota 1099-INT Filing Requirements, Tax Year 2026

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

Tax Year 2026 Federal filing satisfies this state Last verified April 28, 2026
Filing method CF/SF satisfies IRS CF/SF submission covers North Dakota.
Deadline Federal e-file deadline See deadlines section for holiday rollover. See deadlines
Format accepted Not applicable Federal CF/SF filing covers this state. See format
Late-filing penalty 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 d... See penalties

Filing requirements

Federal filing through the IRS Combined Federal/State Filing (CF/SF) Program satisfies North Dakota's 1099-INT reporting requirement for tax year 2026. No separate state submission is required when the IRS forwards the record to North Dakota under CF/SF.

North Dakota participates in the IRS Combined Federal/State Filing (CF/SF) Program (state code 38), so 1099-INT data is forwarded automatically when filers opt in through FIRE or approved software. A separate Direct filing through ND TAP is required only when North Dakota income tax was withheld on the interest payment, in which case the 1099-INT must be filed directly by January 31 along with Form 307.

Deadlines and extensions

Filing deadline
Federal e-file deadline
Holiday/weekend rollover. If the deadline falls on a weekend or a federal holiday, the next business day generally applies. Check with North Dakota for the exact observed calendar before filing.

Accepted format

Federal filing through the IRS Combined Federal/State Filing Program satisfies North Dakota's 1099-INT requirement. No separate state submission is required, so there is no state-specific file format to conform to. The IRS transmits 1099-INT records to North Dakota automatically after accepting the CF/SF submission.

Registration

Registration required: Yes

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.

Late-filing penalties

North Dakota penalty overview

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).

Frequently asked questions

Does North Dakota require filing of 1099-INT for tax year 2026?

North Dakota accepts 1099-INT through the IRS Combined Federal/State Filing Program, so a separate state submission is generally not required when you file federally under CF/SF.

Does North Dakota participate in the CF/SF program?

Yes. North Dakota participates in the IRS Combined Federal/State Filing Program and accepts CF/SF submissions from the IRS for most 1099 form types.

What is the North Dakota 1099-INT filing deadline for tax year 2026?

The filing deadline is Federal e-file deadline. If the date falls on a weekend or federal holiday, the next business day generally applies.

What format does North Dakota accept for 1099-INT?

Because CF/SF filing satisfies North Dakota, the IRS's standard electronic submission (FIRE/IRIS) is the operative format; no state-specific upload is required.

Do I need to file 1099-INT with North Dakota if I also filed federally?

Generally no. Federal filing through CF/SF satisfies North Dakota's 1099-INT requirement, so a separate state filing is typically not needed.

What happens if I miss the North Dakota 1099-INT deadline?

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. See the full penalty details below for the complete schedule.

How do I register to file with North Dakota?

Employers must register for an Income Tax Withholding account through ND TAP at https://tap. See the registration section above for the full requirements.

Source citations

Verified from 3 primary sources
“North Dakota participates in the Combined Federal/State Program offered by the IRS. Rather than submitting Form 1099 information separately to the IRS and North Dakota, the payor can request the IRS to provide a copy of the information to North Dakota.”
Apr 25, 2026 https://www.tax.nd.gov/sites/www/files/documents/guidelines/business/it-withhold/income-tax-withholding-information-returns-guideline.pdf
“Any business who has an open withholding account with the Office of the State Tax Commissioner is required to submit a Form 307. This requirement is fulfilled through the process of electronically filing the following forms on or before January 31st of the following year: W-2 1099 (forms that have North Dakota state income tax)”
Apr 25, 2026 https://www.tax.nd.gov/business/income-tax-withholding
“Format Forms 1099 using the specifications in the most current version of IRS Publication 1220. Be sure to provide the state data in the "B" record.”
Apr 25, 2026 https://www.tax.nd.gov/sites/www/files/documents/guidelines/business/it-withhold/income-tax-withholding-information-returns-guideline.pdf

Additional 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.

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