North Carolina Updates Electronic Filing Specifications for Information Returns

Paul Ogawa
November 9, 2020

The North Carolina Department of Revenue recently updated their publications detailing the electronic filing specifications and instructions for certain information returns including 1099s, W-2s, and 1042-S forms.

While there were no changes to the W-2 and 1042-S specifications, there were a number of updates to the 1099 reporting specifications involving federal Form 1099-NEC and North Carolina Form NC-1099M, which are both new for tax year 2020 reporting. Form NC-1099M replaces Forms NC-1099PS and NC-1099ITIN from prior years.

To review the W-2 specifications, click here. To review the 1042-S specifications, click here. To review the 1099 and W-2G specifications, click here.

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Paul Ogawa

Paul Ogawa is a Senior Regulatory Counsel at Sovos Compliance. As part of the Regulatory Analysis team, his main areas of focus are state and federal tax withholding, the Affordable Care Act (ACA), and Canadian tax information reporting. Prior to Sovos, Paul worked as a litigation attorney in Boston area law firms, representing clients in insurance subrogation claims, family law matters, and employment disputes. Paul is a member of the Massachusetts Bar, earned his B.A. from Brandeis University and his J.D. from the Suffolk University Law School.
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