North Dakota
Form | Filing Requirements | Corrections |
|---|---|---|
1099-B 1099-DIV 1099-INT 1099-MISC 1099-NEC 1099-OID 1099-R | 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 on paper. Only the corrected statements are required. |
Filing due dates
January 31 (Form 307, 1099s (if withholding))
Filing method
Electronic Upload, Electronic Media-USB Flash Drive, CD
Electronic filing URL
Filing format
IRS 1220 for 1099 filings
CFS participant
Yes
Supporting documentation
Additional information
- North Dakota Form 307 not required when filing electronically.
- Paper filing may not be used if there is a requirement to file the Form 1099 or 1042-S information electronically.
Send electronic media to
Electronic Media Coordinator
Information Technology Section
Office of State Tax Commissioner
600 E. Boulevard Ave., Dept. 127
Bismarck, ND 58505-0550