The North Carolina Department of Revenue (NCDOR) has released its Form 1099, W-2G, 1042-S File Layout Specifications (Rev. 09-30-2026) for the eNC3 and Information Reporting Application.
The most significant change is the move to IRIS XML format. Following the retirement of the IRS FIRE system and the discontinuance of Publication 1220, North Carolina will only accept 1099, W-2G and 1042-S in the XML IRIS format. Publication 1220 formatted submissions will no longer be accepted. Manual entry will still be an option. After January 1, 2027, any 1099, W-2G or 1042-S filed for a tax year not supported in XML must be filed on paper. Form 1042-S is supported in XML starting with tax year 2025. Forms 1099 and W-2G are supported in XML starting with tax year 2024.
North Carolina generally follows the IRS IRIS Schemas and has adopted 23 Business Rules for tax year 2026, but departs significantly from the IRS business rules on TIN Type. The NCDOR does not allow “Unknown” as a TIN Type. Aside from TIN Type, the NCDOR business rules match the IRS’ IRIS business rules identically or in substance.
The NCDOR rolled back its plans to support electronic XML filing for Form 1099-DA. Taxpayers required to file 1099-DA directly with NCDOR must continue to mail a copy to the NCDOR.
North Carolina’s Form 1099, W-2G, 1042-S File Layout Specifications can be found here.
