The rules
| 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. |
| Due date | January 31 for 1099s with North Dakota withholding (Form 307 filing; Feb 2, 2026 for TY2025). Federal due dates for 1099s without withholding filed via CF/SF. Royalty withholding: 1099-MISC/1042-S January 31, RWT-1096 annual return February 28. |
| How | ND TAP (tap.tax.nd.gov) upload or manual keying; all 1099s, 1042-S and W-2G must be e-filed (waivers for good cause). Form 307 Transmittal of Wage and Tax Statement; corrections on paper. Royalty remitters file RWT-941 and RWT-1096. No numeric threshold; e-file is the default. |
| State 1099-K threshold | None. |
| Nonresident withholding | Oil and gas royalty withholding: remitters withhold 1.75% (top rate minus 0.75%) on royalties paid to nonresident individuals and non-ND entities, with exemptions for small producers (under 350,000 bbl/500 MMcf) and small payments ($600 quarterly/$1,000 annual). No general nonresident contractor withholding. |
- Guideline (content revised December 2025, formatted April 2026) states CF/SF is accepted only for 1099s without North Dakota withholding; a 1099 with ND withholding must be filed separately.
Questions people ask about North Dakota
Do I have to file 1099s directly with North Dakota?
Yes, when North Dakota tax was withheld on the payment. Without withholding, filing through the IRS Combined Federal/State program is sufficient. 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?
January 31 for 1099s with North Dakota withholding (Form 307 filing; Feb 2, 2026 for TY2025). Federal due dates for 1099s without withholding filed via CF/SF. Royalty withholding: 1099-MISC/1042-S January 31, RWT-1096 annual return February 28.
How do I file 1099s with North Dakota?
ND TAP (tap.tax.nd.gov) upload or manual keying; all 1099s, 1042-S and W-2G must be e-filed (waivers for good cause). Form 307 Transmittal of Wage and Tax Statement; corrections on paper. Royalty remitters file RWT-941 and RWT-1096. No numeric threshold; e-file is the default.
Does North Dakota have its own 1099-K threshold?
None.
Does North Dakota require withholding on payments to nonresident contractors?
Oil and gas royalty withholding: remitters withhold 1.75% (top rate minus 0.75%) on royalties paid to nonresident individuals and non-ND entities, with exemptions for small producers (under 350,000 bbl/500 MMcf) and small payments ($600 quarterly/$1,000 annual). No general nonresident contractor withholding.
Verified September 24, 2026 against https://www.tax.nd.gov/sites/www/files/documents/guidelines/business/it-withhold/income-ta…. Rules change annually and most states had not yet posted 2026 specifications at the time of review; confirm before filing.
What does not change by state
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.