North Dakota 1099 Filing Requirements

If you’re looking for additional assistance with your state tax filing this year, our team here at Tax2efile is ready to assist. In addition to providing you a user-friendly and secure platform to eFile North Dakota 1099-MISC, W-2, and 1099-NEC directly to the North Dakota State agency, we can:

  • Fully manage your state filing process
  • Stay on top of the latest requirements, so you don’t have to
  • Complete filings in all states
  • Ensure automatic compliance with state regulations through our platform

State Reporting Requirements for North Dakota Form 1099

North Dakota Requirements

  • Form 1099, including 1099-MISC and 1099-NEC
  • Form W2, including Wage and Tax Statements

North Dakota Filing Deadlines

  • North Dakota Taxes withheld - February 1, 2021
  • North Dakota Without Taxes withheld - February 28, 2021

North Dakota 1099-MISC State Filing Requirement Scenarios

#1 - No oil or gas royalties, state taxes were not withheld, and payments did not meet federal threshold.
  • Recommended filing method: No filing required.
#2 - No oil or gas royalties and no state taxes withheld, but payments exceeded the federal threshold.
  • Combined Federal State Filing Program (CFSFP)
  • Deadline: February 1, 2021

With the CFSFP, your federal eFile will be forwarded to the state with no additional action required on your behalf. Your forms will be flagged based on North Dakota’s participation in this program.

#3 - There were oil/gas royalties, and/or state taxes were withheld.
  • Direct-to-state eFile.
  • Deadline: February 1, 2021

In the process of submitting your federal eFile through Tax2efile, you can also check the box giving approval for us to eFile your forms to the state. Based on the information you submit while filling out the online form, we can automatically alert you to these filing requirements.

North Dakota 1099-NEC Requirements

  • Electronic Filing
  • Deadline: February 1, 2021

North Dakota’s 1099-K Requirements

  • Paper Filing
  • Deadline: February 1, 2021

North Dakota’s W-2 State Requirements

  • Direct-to-state eFile.
  • Deadline: February 1, 2021

Additional Information