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