North Carolina has released its File Layout Specifications for Forms 1099 and 1042-S for tax year 2022.
- The documents were updated with dates for the 2022 tax year.
- On the 1099 File Layout Specification, the location for field specification 711-722, “State Income” has changed from Box 17 to Box 18 of 1099-MISC.
- On both 1099 & 1042-S, North Carolina added the “information return penalty” for failing to file form NC-3.
To view these the 1099 File Layout Specification, please click here
To view these the 1042-S File Layout Specification, please click here
