TAX YEAR 2026 · 1099-NEC & 1099-MISC
North Carolina 1099 Filing Requirements
Check whether a 1099-NEC or 1099-MISC report may require separate state filing, even if it was submitted to the IRS through IRIS.
Check North Carolina requirements →North Carolina: what to know
North Carolina generally requires 1099-NEC and 1099-MISC direct filings if NC withholding is reported; eNC3 FAQs say those forms without NC withholding are not required. Special scenarios, including other form types, can differ.
State-specific DOR guidance reviewed November 3, 2026.
State filing method: eNC3 and Information Reporting Application; TY2026 state XML upload specifications are published.
Due-date guidance: January 31 for required eNC3 and NC-3 filing (verify weekend rollover)
Official source: North Carolina DOR — eNC3 FAQs →
Status is conditional on the filer, the payment, state withholding, and eligibility for CF/SF. Verify the agency's latest instructions before transmitting.