North Carolina 1099 Tax Obligations for Companies

Last Updated:

January 23, 2017

Does North Carolina require state 1099 tax filing?

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.

Does North Carolina participate in combined federal and state filing?

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.

What is the agency responsible?

North Carolina Department of Revenue

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The information contained on this website is a summary of certain United States federal income tax rules relating to the reporting and taxation of payments processed by Payable. This discussion is based upon the provisions of the Internal Revenue Code, Treasury Regulations promulgated thereunder, judicial decisions, and published rulings and administrative pronouncements of the Internal Revenue Service, all as in effect as of the date hereof. These authorities may change, possibly with retroactive effect. Any such change in the law could alter or modify the statements and conclusions set forth on this website. The summaries included on this website do not purport to deal with all aspects of U.S. federal income taxation that may affect you in light of your individual circumstances. The information contained on this website does not address any reporting or tax consequences under state, local or foreign tax laws.

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