North Dakota 1099 Filing Requirements and State Withholding

North Dakota 1099 filing requirements

North Dakota has an individual income tax and is in the IRS Combined Federal/State Filing program. Which 1099s North Dakota wants depends on the form as well as on withholding; the table below gives the answer for the nine common forms.

Verified October 26, 2026Department www.tax.nd.gov

Do I have to file 1099s with North Dakota?

If you withheld North Dakota tax

Depends on the formDirect filing: MISC, NEC, G, S, B, W-2G, 1042-S, all other 1099s.

If you did not withhold

Depends on the formCF/SF copy is enough: MISC, NEC, G, S, B, W-2G, 1042-S. Not required: all other 1099s.

It depends on the form

Form	North Dakota tax withheld	No withholding
1099-MISC	Direct	CF/SF ok
1099-NEC	Direct	CF/SF ok
1099-G	Direct	CF/SF ok
1099-S	Direct	CF/SF ok
1099-B	Direct	CF/SF ok
W-2G	Direct	CF/SF ok
1042-S	Direct	CF/SF ok
All other 1099 types	Direct	Not required

MISC, NEC, G, B and W-2G for residents or North Dakota-source payments (the CF/SF copy is enough); INT, DIV, K and R only with North Dakota withholding.

North Dakota at a glance

Yesin the IRS Combined Federal/State Filing program

January 31earliest state due date named in the rules

TAPstate filing system

The rules for tax year 2026

Forms filed with the state	1099-MISC, 1099-NEC, 1099-G, 1099-S, 1099-B, W-2G and 1042-S (those required federally), for payments to residents or North Dakota-source payments to nonresidents. Any 1099 reporting North Dakota withholding must be filed directly. Oil and gas royalty 1099-MISC/1042-S follow separate rules.
Who must file	Persons residing, owning property or doing business in North Dakota that must file the same forms with the IRS. For nonresident payees only if income is North Dakota-sourced. Forms without ND withholding may be satisfied through CF/SF; forms with ND withholding (including royalty withholding) must be filed separately with the state.
2026 filing threshold (1099-NEC, 1099-MISC)	Follows federalMust file if payer "is required to file a 1099, 1042-S or W-2G to report the same payment for federal purposes" and resides, owns property, or does business in ND. 1099-NEC and 1099-MISC are reportable payments; ND-source income for nonresidents.Source: Income Tax Withholding and Information Returns Guideline
State 1099-K threshold	Not required: 1099-K listed under "Nonreportable Payments" unless ND tax withheld.Source: Income Tax Withholding and Information Returns Guideline
State backup withholding	No"Non-wage payments are not subject to North Dakota income tax withholding, except for" oil and gas royalties, ND lottery prizes, and elected unemployment withholding. Voluntary withholding default 2.5%.Source: Income Tax Withholding and Information Returns GuidelineFull detail: North Dakota backup and nonresident withholding
Withholding on nonresident contractors	No contractor withholding. Oil and gas royalties: withhold "1.75%" of gross ND royalty (N.D.C.C. 57-38-59.4) to nonresident individuals and non-ND domiciled entities; reported on 1099-MISC/1042-S with Form RWT-1096.Source: Income Tax Withholding and Information Returns GuidelineFull detail: North Dakota backup and nonresident withholding
Where to file	Taxpayer Access Point (ND TAP): Upload/Enter 1099s, 1042-S, or W-2G
File format for tax year 2026	Pub 1220; no IRIS statementSee the specifications below.
Annual transmittal or reconciliation	Form 307 Transmittal (satisfied by electronic W-2/1099 filing in TAP; only for open withholding accounts)Due: January 31 for W-2s and 1099s with ND withholdingForm: ND Tax Commissioner: Income Tax Withholding
Due dates	No withholding: file "on or before the due date for filing Forms 1099, 1042-S or W-2G with the Internal Revenue Service." With ND withholding: by the SSA W-2 due date. All 1099s electronic (N.D.C.C. 57-38-42(7)); corrections on paper.Source: Income Tax Withholding and Information Returns Guideline
Combined Federal/State (CF/SF)	"North Dakota participates in the Combined Federal/State Program"; CF/SF filings "timely filed with North Dakota if timely filed with the IRS." Not allowed for 1099s with ND withholding. Format per "most current version of IRS Publication 1220". Nothing on IRIS.Source: Income Tax Withholding and Information Returns Guideline
Penalties	"A penalty of $15 per information return may be assessed" if not filed within 30 days after written notice of failure to file (N.D.C.C. 57-38-42(6)).Source: Income Tax Withholding and Information Returns Guideline

Some items for North Dakota are not addressed on its pages, or its pages disagree with each other. Those are shown as the state wrote them. Confirm with the department before you file.

How to file, step by step

Identify 1099-NEC/MISC (and 1099-G, 1099-S, 1099-B, W-2G) you file federally for ND residents or ND-source income.
Complete the state box with "ND"; with withholding use FEIN plus suffix "01".
Either rely on IRS CF/SF (no ND withholding only) or file directly.
For direct filing, log in to ND TAP, I Want To, Upload/Enter 1099s, 1042-S, or W-2G.
Upload a Pub 1220 .txt file (test first with TAP Test W-2 & 1099 Files) or key manually.
Submit by the IRS due date (January 31 if ND tax withheld) and keep the confirmation number.

File specifications and filing system

Income Tax Withholding & Information Returns Guideline (Content Revised 12/2025)Format: IRS Pub 1220 fixed-width .txt. Tax year: Not addressed on the state's pages; the federal rule applies. "Form 1099 and W-2G files must be formatted according to the specifications in IRS Publication 1220." No FIRE/IRIS statement.
Instructions to E-File 1099s (ND TAP)Format: Pub 1220 .txt or manual entry. Tax year: Not addressed on the state's pages; the federal rule applies. "Your file must be in .txt format that complies with the Publication 1220". Excel/PDF rejected.
Electronic Upload Web Services OverviewFormat: Pub 1220 via web service. Tax year: Not addressed on the state's pages; the federal rule applies. "submissions accepted using EFW2/SSA and Publication 1220 formats.".
Filing system: Taxpayer Access Point (ND TAP): Upload/Enter 1099s, 1042-S, or W-2G

State pages checked (5)

Questions people ask about North Dakota

Do I have to file 1099s directly with North Dakota?

It depends on the form. With North Dakota withholding: Direct filing: MISC, NEC, G, S, B, W-2G, 1042-S, all other 1099s. Without withholding: CF/SF copy is enough: MISC, NEC, G, S, B, W-2G, 1042-S. Not required: all other 1099s. Persons residing, owning property or doing business in North Dakota that must file the same forms with the IRS. For nonresident payees only if income is North Dakota-sourced. Forms without ND withholding may be satisfied through CF/SF; forms with ND withholding (including royalty withholding) must be filed separately with the state.

Which 1099 forms does North Dakota require?

1099-MISC, 1099-NEC, 1099-G, 1099-S, 1099-B, W-2G and 1042-S (those required federally), for payments to residents or North Dakota-source payments to nonresidents. Any 1099 reporting North Dakota withholding must be filed directly. Oil and gas royalty 1099-MISC/1042-S follow separate rules.

When are 1099s due in North Dakota?

No withholding: file "on or before the due date for filing Forms 1099, 1042-S or W-2G with the Internal Revenue Service." With ND withholding: by the SSA W-2 due date. All 1099s electronic (N.D.C.C. 57-38-42(7)); corrections on paper.

How do I file 1099s with North Dakota?

Identify 1099-NEC/MISC (and 1099-G, 1099-S, 1099-B, W-2G) you file federally for ND residents or ND-source income. Complete the state box with "ND"; with withholding use FEIN plus suffix "01". Either rely on IRS CF/SF (no ND withholding only) or file directly. For direct filing, log in to ND TAP, I Want To, Upload/Enter 1099s, 1042-S, or W-2G. Upload a Pub 1220 .txt file (test first with TAP Test W-2 & 1099 Files) or key manually. Submit by the IRS due date (January 31 if ND tax withheld) and keep the confirmation number.

Does North Dakota have its own 1099-K threshold?

Not required: 1099-K listed under "Nonreportable Payments" unless ND tax withheld.

Does North Dakota require withholding on payments to nonresident contractors?

No contractor withholding. Oil and gas royalties: withhold "1.75%" of gross ND royalty (N.D.C.C. 57-38-59.4) to nonresident individuals and non-ND domiciled entities; reported on 1099-MISC/1042-S with Form RWT-1096. See the North Dakota backup and nonresident withholding page for the trigger, rate, forms and statute.

Each row above links to the state page it came from. Rules change every year, so confirm with the department before filing.

What does not change by state

The federal filing rules for each form (who files, the 2026 thresholds, boxes and due dates) are on the federal forms pages; this page covers only what North Dakota adds. TIN matching, B-Notices, backup withholding and the IRC 6721 penalty are federal. A payee in North Dakota who gives you a name/TIN pair that does not match IRS records produces the same CP2100 line as one anywhere else, and the same 15- and 30-business-day clocks. State filing is a separate obligation layered on top.