Yes, but you’re only required to file separate from the combined and federal program for 1099s reporting backup withholding. In addition to sending a copy of the 1099 to the state Department of Revenue, you’ll need to send Form NC-3 to report state income withholding.
Yes, North Carolina does. Learn more about combined state and federal filing. In most cases, if you participated in combined filing for your 1099s, then you do not need to send 1099s to the state’s Department of the Revenue, they should already have a copy.
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