North Carolina
Form | Filing Requirements | Corrections |
|---|---|---|
1099-R | Direct filing of all forms that are reportable to the IRS and where the taxable state is North Carolina, or that have state withholding. | Corrections of directly filed forms are completed in the 1220 format. Only the corrected statements are required. |
1099-B 1099-DIV 1099-INT 1099-OID 1099-MISC 1099-NEC 5498 | File data through IRS Combined Federal/State Filing Program. Direct filing required of forms that have state withholding. | Corrections of directly filed forms are completed in the 1220 format. Only the corrected statements are required. |
Filing due date
January 31
Filing method
Electronic Upload or Online Entry
Electronic filing URL
Filing format
IRS 1220 for 1099 filings
CFS participant
Yes
Supporting documentation
Additional information
Electronically file North Carolina reconciliation Form NC-3.
Send filings to
North Carolina Department of Revenue
Attn: E-File and Development Unit
P. O. Box 25000
Raleigh, NC 27640