North Dakota To Require 1099-NEC Reporting for TY 2020

Paul Ogawa
February 1, 2021

Based on prior year filing requirements relating to nonemployee compensation reporting, North Dakota will require Form 1099-NEC for tax year 2020 going forward. In prior years North Dakota required information returns if the record in question was subject to two conditions: the person resides, owns property, or carries on a trade or business in North Dakota AND if the person is required to file a 1099, 1042-S, or W-2G to report the same payment for federal purposes. If those two qualifying conditions are met relating to reportable nonemployee compensation, the information return must be filed with North Dakota including Form 1099-NEC.

North Dakota uses federal specifications found in Publication 1220 to report 1099 information to the state, and does not have an independent requirement for providing state ID information to file those records electronically.

To review the filing requirements for North Dakota information returns, please click here to visit the North Dakota Tax website.

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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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