TAX YEAR 2026 · 1099-NEC & 1099-MISC
North Dakota 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 Dakota requirements →North Dakota: what to know
North Dakota has state 1099 reporting and reconciliation requirements. Form 307 is due for withholding accounts; a form can still be reportable without state withholding depending on the payment type and ND source.
1099-NEC reporting
ND withholding on 1099-NEC triggers direct ND TAP reporting/Form 307; other ND-source NEC may also be reportable.
1099-MISC reporting
ND withholding on 1099-MISC triggers direct ND TAP reporting/Form 307; other ND-source MISC may also be reportable.
State filing method: ND TAP upload/entry; Form 307 reconciliation for withholding account holders
Deadline guidance: January 31 following tax year for ND-withheld forms/Form 307; otherwise confirm applicable federal due date.
Official source: North Dakota Office of State Tax Commissioner — Income Tax Withholding →
Source reviewed November 3, 2026. Not a certification that the selected situation is reportable or that third-party filing has been authorized. Confirm facts and current instructions.