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.