How do I submit paper copies of Federal Form 1099 to North Dakota?
If you voluntarily withhold North Dakota state income tax on 1099 income you must send a copy of the Federal Form 1099 along with Form 307 Transmittal of Wage and Tax Statement to our office. You may also submit them electronically. See our Information Return Guideline for further information. • If you have an active withholding account but do not have any 1099s with state income tax withheld to submit, you would file Form 307 as required to report zero. Send Form 307 separately from any 1099s that have no state tax withheld on them. • If you do not have an active withholding account there is no transmittal form to submit copies of 1099s to North Dakota. You would just send copies of the 1099s to our office. North Dakota requires copies of all 1099s except for interest, dividends, pensions or annuities unless you withhold state income tax on them.
