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Check what the direct-filing rules for North Carolina are, which are the forms you must file, key deadlines to abide by, how Form NC-3 and eNC3 work, and why the CF/SF Program cannot satisfy the filing requirements.
Miscellaneous Information
Direct Form 1099-MISC filing with North Carolina Department of Revenue (NCDOR) is required when state income tax was withheld. For 2026TY federal reporting, $2,000 is the general threshold for covered rents, prizes and awards, and medical payments, while royalties and other payment categories have lower or separate thresholds.
Nonemployee compensation
CFSF doesn’t satisfy North Carolina state-copy requirements if you withheld NC income tax from reportable payments. So, you must file directly in this scenario, even if the payment is below the federal threshold. For 2026TY federal reporting, use the $2,000 threshold for nonemployee compensation.
Payment Card and Third-Party Network Transactions
When filing federally for 2026TY, you must report payment card transactions regardless of the amount. But for third-party network transactions, report only when gross payments exceed $20,000 and there are more than 200 transactions. In addition to filing 1099-K with the IRS, a payment settlement entity must submit duplicate copies of those forms to NCDOR electronically.
Broker and Barter Exchange Transactions
If you withheld state income tax, make sure you file Form 1099-B directly with NCDOR. For 2026TY, the federal rules say you need to report all broker and barter transactions, no matter the amount.
Distributions From Pensions and Retirement Plans
A direct copy is required if there was state income tax withholding or if the recipient address shown on the 1099-R is in North Carolina, even if no state tax was withheld. For 2026TY, federal Form 1099-R generally reports distributions of $10 or more.
Certain Government Payments
Submit this form directly to North Carolina if NC tax was withheld. Note that federal 1099-G thresholds are not uniform and depend on the type of government payment being reported.
Interest Income
You need to file directly with NC if state income tax withholding was reported. For 2026TY federal filing, Form 1099-INT generally applies a $10 threshold with a $2,000 threshold in some cases.
Certain Gambling Winnings
If you withheld state income tax on gambling winnings, you have to file Form W-2G directly with NCDOR. For 2026TY, the federal base threshold is $2,000, but keep in mind, there are extra rules depending on the game, wager ratio, and withholding.
Wage and Tax Statement
You must submit this form when it’s issued to a North Carolina resident or to a nonresident who performed services in NC, regardless of whether state income tax was withheld. Employers who withhold must submit the required W-2 statements together with Form NC-3.
This date applies to Form NC-3 and the required statements reported through the eNC3 and Information Reporting Application.
PSEs must eFile duplicate copies of 1099-K. NC provides no exception or waiver from this electronic requirement.
Note:
For 2026TY, most 1099 and W-2 statements to recipients should be sent out by Feb 1, 2027 (Jan 31 is a weekend).
The recipient deadline for 1099-B and 1099-MISC reporting solely box 8 or box 10 is Feb 16, 2027 (Feb 15 is a federal holiday).
When a business closes during the year, it must file Form NC-3 and any available required statements by the last day of the month after the calendar quarter in which it ceased operations. And it must file any remaining statements as soon as they are available, but not later than the regular annual deadline.
You can file supported North Carolina information returns and Form NC-3 securely and on time.
CFSF doesn't replace direct filing in North Carolina. So, you must file the applicable W-2 and 1099 statements directly with NCDOR.
When you withhold (mandatorily or voluntarily) NC income tax, you must file Form NC-3 along with the required W-2, 1099, and 1042-S statements electronically through NCDOR’s eNC3 and Information Reporting Application. While you're allowed to submit the statements and Form NC-3 in separate uploads, all the submissions must be completed by the due date.
If you are not required to file Form NC-3 but must file a statement under a no-withholding rule, you can use eNC3 manual entry or electronic upload. NCDOR also accepts paper statements in this situation. You can mail them to: North Carolina Department of Revenue, PO Box 25000, Raleigh, NC 27640-0001.
Meanwhile, NCDOR has plans to support the IRS IRIS XML format starting in Jan 2027 for supported 2026TY 1099s and W-2Gs. According to this, Pub. 1220 files will no longer be supported, CSV files will not be allowed, and manual entry will still be available. Form NC-3 and Form W-2 will continue to use the existing TXT formats. Treat these details as prospective until NCDOR issues final 2026 specifications.
North Carolina updated its tax code reference date to July 5, 2025, under Session Law 2026-31. That means the state now follows provisions from the One Big Beautiful Bill Act, signed into law on July 4, 2025, including rules that kick in later. The exception is any provisions NC has specifically chosen not to adopt.
Meanwhile, for payments made in 2026 (reported in 2027), the federal threshold is generally $2,000 for Form 1099-NEC nonemployee compensation and some Form 1099-MISC categories. For 1099-K, payment card transactions must be reported at any amount, while TPSOs must report only when gross payments exceed $20,000 and there are over 200 transactions. The base federal threshold for Form W-2G gambling winnings is also $2,000, subject to game-specific, wager-ratio, and withholding rules.
That said, these 2026TY federal thresholds don't automatically apply to NC filing. Forms 1099-MISC and 1099-NEC remain directly reportable to NCDOR when state tax was withheld. Form 1099-R must be filed when the recipient’s address is in NC and Form 1099-K has its own electronic duplicate-filing requirement for PSEs.
What this means is, for NC, federal income tax conformity and information returns filing mechanics are two separate things. So, you must file applicable statements directly with NCDOR, use Form NC-3 when NC withholding was required or voluntarily applied, and follow the applicable eNC3 filing format.
NC requires direct filing of forms that report state income tax withholding. Current NCDOR guidance specifically covers Forms 1099-MISC, 1099-NEC, 1099-R, 1099-B, 1099-DIV, 1099-DA, 1099-INT, 1099-OID, 1099-G, W-2G, NC-1099M, and Form 1042-S under the applicable state rules. Form W-2 and Form 1099-K have additional filing requirements.
File a 1099-MISC or 1099-NEC directly with NCDOR when state income tax was withheld.
Yes, you must file Form 1099-R directly with NCDOR if the recipient's address on the form is in North Carolina or when state withholding is reported.
No. NCDOR requires applicable W-2 and 1099 statements to be filed directly with the state. CFSF does not satisfy a NC filing requirement.
Form NC-3, W-2 statements, and the required 1099 and 1042-S statements are due by Feb 1, 2027 (Jan 31 is a Sunday). Form 1099-K information filed by PSEs is due separately by March 31, 2027.
If you withheld NC tax, whether required or voluntary, you must file Form NC-3 and your statements electronically through eNC3. Skip the prescribed format and you're looking at a $200 penalty. File NC-3 late and it's $50 per day, up to $1,000.
Payment settlement entities need to send NCDOR duplicate copies of whatever 1099-Ks they filed with the IRS. This has to be electronic and there's no waiver option. The deadline is March 31, 2027. Miss it and you're facing $50 per day up to $1,000, plus a separate $200 penalty if the format doesn't match what NCDOR requires.
For income tax purposes, yes. North Carolina updated its Internal Revenue Code reference date to July 5, 2025, which includes OBBBA provisions from July 4, 2025, except where the state has decoupled. This doesn't change North Carolina's separate information return rules.
Prepare and file North Carolina 1099, W-2, and NC-3 returns without juggling multiple tools.