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This article applies to:

  • Product: ONESOURCE Tax Information Reporting
  • State: North Carolina

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
File data through the IRS Combined Federal/State Program. Direct filing is required of forms that have state withholding.
N/A
1099-DA
Direct filing required of forms that have state withholding.
N/A
1099-K
Direct filing is 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 is 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 January
Filing Method
 Electronic Upload
Filing Format
 IRS 1220 for 1099 filings, SSA EFW2 for W-2 filings
CFS Participant
 Yes
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 9 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