North Carolina 1099 filing requirements (2026)

North Carolina generally requires state 1099 filing only when you withheld North Carolina income tax from the payment. Those forms are due January 31. Otherwise the federal filing is generally enough.

NC sets no separate 1099 dollar threshold. The NCDOR Secretary requires a copy of any federal Form 1099-NEC or 1099-MISC that reports NC income tax withheld as part of the Form NC-3 filing, and does not require copies of 1099-NEC/MISC that report no NC withholding (Important Notice, Oct 2, 2020, still referenced in the current eNC3 FAQ table). NC withholding at 4% is required under G.S. 105-163.3 when a payer pays a nonresident/ITIN contractor more than $1,500 in a year. If the payer is not required to file a federal 1099-NEC/MISC for that compensation, the payee is reported on Form NC-1099M instead. So in 2026, payments of $1,500-$1,999 to nonresident contractors with NC withholding would be reported on NC-1099M if no federal 1099 is required. NCDOR has not published OBBBA-specific guidance.

North Carolina participates in the IRS Combined Federal/State Filing (CF/SF) program. Direct filing with the state is still required.

Form NC-3 (Annual Withholding Reconciliation) is due January 31. It must be filed electronically via the eNC3 and Information Reporting Application, together with the state copies of required W-2s and of 1099-NEC/1099-MISC reporting NC withholding. Penalties: $50 per day late (max $1,000); $200 for not using the prescribed electronic format (automatic waiver 'until further notice'). The eNC3 FAQ states that CF/SF cannot be used in place of filing required statements directly with NCDOR. eNC3 accepts IRIS XML for 1099s (TY2024-2026); CSV is not supported.

January 31. Federal Form 1099-NEC for 2026 payments is due by February 1, 2027.