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North Carolina
State Annual Filings
Form | Filing Requirements | Corrections |
|---|---|---|
W-2G 1099-R | Direct filing of all forms that are reportable to the IRS and the taxable state is North Carolina, the recipient state is North Carolina, and/or that have state withholding. | Corrections of directly filed forms are completed in the 1220 format. Only corrected statements are required. |
1099-B 1099-DIV 1099-G 1099-INT 1099-MISC 1099-NEC 1099-OID 1099-PATR | File data through the IRS Combined Federal/State Program. Direct filing required of forms that have state withholding. | N/A |
1099-K | Direct filing required of forms that are reportable to the IRS for all North Carolina residents or where the taxable state is North Carolina. | N/A |
W-2 | Direct filing required of all W-2s that have dollars to report where the taxable state is North Carolina. | Corrections of directly filed forms are completed on paper. Only corrected statements are required. |
Filing Due Date
Last day of JanuaryFiling Method
Electronic UploadElectronic Filing URL
Filing Format
IRS 1220 for 1099 filings, SSA EFW2 for W-2 filingsCFS Participant
YesSupporting Documentation
Additional Information
- File any federal Forms 1099-MISC and 1099-R when either North Carolina income tax is withheld or the recipient's address is located in North Carolina.
- File North Carolina reconciliation Form NC-3 on paper with the filing submissions.
- State Id should be nine digits and no alpha characters.
- 1099 filings are created by payer EIN. ONESOURCE Tax Information Reporting generates a filing for each payer EIN if multiple EINs are included when a filing is submitted for preparation.
Send Filings To
North Carolina Department of Revenue
PO Box 25000
Raleigh, NC 27640
This article applies to:
- Product: ONESOURCE Tax Information Reporting
- State: North Carolina