North Dakota 1099 filing requirements (2026)

North Dakota requires businesses to file Form 1099-NEC with the state when a federal 1099 is required. The state due date is January 31 for 1099-NEC (ND due date equals the IRS due date; 1099s with ND withholding are due January 31).

ND Guideline 'Income Tax: Withholding & Information Returns' (Rev. 12/2025), Section 4: every person who resides, owns property or does business in ND and 'is required to file a 1099, 1042-S or W-2G to report the same payment for federal purposes' must file it with ND, including 1099-NEC nonemployee compensation (N.D.C.C. 57-38-42(1)). For nonresident payees, only ND-source income is covered. Because the trigger is the federal filing requirement, the threshold follows federal ($2,000 for 2026 payments). The ND Tax Commissioner has not published 2026/OBBBA-specific guidance. Any 1099 reporting ND withholding must be filed regardless of amount.

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

Businesses with an open ND withholding account must file Form 307 (Transmittal of Wage and Tax Statement). This is done by electronically filing W-2s and the 1099s showing ND withholding by January 31 through ND TAP or supported software. A 1099 with ND withholding must be filed separately with ND even if it was also sent through CF/SF. 1099s without ND withholding may be filed through CF/SF with no notice to ND, and are timely if timely filed with the IRS. All 1099s must be filed electronically (N.D.C.C. 57-38-42(7)).

January 31 for 1099-NEC (ND due date equals the IRS due date; 1099s with ND withholding are due January 31). Federal Form 1099-NEC for 2026 payments is due by February 1, 2027.