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Federal Form 1099-NEC or federal Form 1099-MISC statements that report North Carolina income tax withheld must be filed with the Department as a part of a payer's annual report filing requirement.
An easy way to remember the IRS rule is that corporations do not receive 1099 forms regardless of whether they are S or C corporations. Sole proprietors, partnerships, and unincorporated contractors do. You should also issue 1099-MISC forms for: Lawyer fees, even if the attorney is incorporated.
Federal Form 1099-NEC or federal Form 1099-MISC statements that report North Carolina income tax withheld must be filed with the Department as a part of a payer's annual report filing requirement.
How should I file the 1099 statements with the Department? If you are unable to file the required 1099 statements electronically, you should mail the statements to North Carolina Department of Revenue, PO Box 25000, Raleigh, North Carolina 27640-0001 by the due date for Form NC-3.
In general, you don't have to issue 1099-NEC forms to C Corporations and S Corporations. But there are some exceptions, including: Medical and health care payments. Payments to an attorney.