North Carolina Releases 2017 1099 Specifications

December 13, 2017 Adam Rivera

North Carolina has released the 2017 eNC3 1099 Specifications. These specifications are effective for all submissions made on or after January 1, 2018. Prior year data, original and corrected, must be filed according to these specifications. Additionally, a separate submission is required for each tax year.


There are some changes from the previous revision:

  • Payment settlement entities are now required to submit a duplicate of all 1099-K information filed with the IRS to the Secretary of Revenue in an electronic format

    • Any report not timely filed with the Secretary is subject to a penalty of $1000

  • 1099 Reporting is NOT required if the following conditions are met:

    • The information was filed with the IRS via the Combined Federal/State Filing Program and no NC-1099 or 1099-K forms are to be filed

    • There is no North Carolina Withholding Tax to report

To view the 2017 eNC3 1099 Specifications, please click here.

About the Author

Adam Rivera is a member of the Regulatory Analysis Team's Direct Tax division at Sovos. His main areas of focus are Federal and State Tax Withholding and Affordable Care Act (ACA) Reporting. Prior to Sovos, Adam worked as a legislative aide in the Florida House of Representatives. He also has experience in securities law, focusing on securities litigation and researching emerging crowdfunding methods of raising capital. Adam is a member of both the Massachusetts and Florida Bars. He earned his B.A. from the University of Florida and his J.D. from the University of Miami.

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