Table of Contents

1099 E-Filing: North Dakota

Nina Tchistiakova Updated by Nina Tchistiakova

Due date

January 31 for 1099-NEC. March 31 for all other 1099s

E-filing threshold

Must E-file if 10 or more

Filing options

Electronic Filing

Forms to file

State requires W2G all 1099's

Required file name

Any name with “.txt” at the end

E-filing website

https://apps.nd.gov/tax/filing/webfile/login.htm 

Submitting files

Any employer that holds a valid North Dakota Income Tax Withholding account is eligible to upload W-2 and 1099 information. If you have not yet registered for an Income Tax Withholding account, you must apply and receive your account number before you register for W2/1099 Upload.

Every employer is required to file a copy of all Federal Form W-2s and any Federal Form 1099’s issued, regardless of whether or not state income tax is withheld, with the Office of State Tax Commissioner to report income earned during the calendar year. This requirement applies even if an employer is not required to register for North Dakota income tax withholding purposes. In addition to the information required to be shown on W-2 or 1099 for federal tax purposes, the copy of W-2 or 1099 filed with North Dakota must show the total amount of North Dakota wages or income earned and North Dakota income tax withheld for the calendar year. Every business with 10 or more information returns will be required to electronically file their W-2s or 1099s.

1099 corrections · With state income tax withheld must be submitted with the box marked “Corrected” along with the state Form 307 to the Office of State Tax Commissioner. For 1099 corrections in which no North Dakota income tax was withheld, mail a copy of the corrected 1099 to the Office of State Tax Commissioner. You can include the federal form 1096 if you would like, but it is not required.

Visit "TAP Registration/New Users" for information on Taxpayer Access Point.

If you need assistance contact the Office of State Tax Commissioner by email at TAPhelp@nd.gov. or by phone 701-328-1257

To upload a 1099 file, select “Upload/Enter 1099s” on the left navigation panel in TAP.

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