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It explains what’s new for electronic filing requirements and penalty waiver terms, lists required original or corrected 1099 forms and related state variants, and specifies accepted file formats (text-only) plus testing before submission. It also provides naming conventions, references to IRS Publication 1220 record formatting, and key eNC3 reminders for field validity.",{"@graph":63,"@context":118},[64,80,101],{"@type":65,"itemListElement":66},"BreadcrumbList",[67,71,74,77],{"item":68,"name":69,"@type":70,"position":9},"https://docshare.wps.com","Home","ListItem",{"item":72,"name":10,"@type":70,"position":73},"https://docshare.wps.com/template/",2,{"item":75,"name":36,"@type":70,"position":76},"https://docshare.wps.com/template/forms/",3,{"item":78,"name":59,"@type":70,"position":79},"https://docshare.wps.com/template/form-1099-file-layout-specifications-electronic-filing-requirements/303805/",4,{"url":78,"name":59,"@type":81,"image":82,"author":87,"headline":59,"publisher":90,"fileFormat":93,"inLanguage":57,"description":61,"dateModified":94,"datePublished":95,"encodingFormat":93,"isAccessibleForFree":96,"interactionStatistic":97},"DigitalDocument",{"url":83,"@type":84,"width":85,"height":86},"https://docshare.wps.com/thumbnails/form-1099-file-layout-specifications-electronic-filing-requirements/303805.png","ImageObject",442,249,{"name":88,"@type":89},"Kyle","Person",{"url":68,"name":91,"@type":92},"DocShare","Organization","application/pdf","2026-09-27","2026-09-19",true,{"@type":98,"interactionType":99,"userInteractionCount":76},"InteractionCounter",{"@type":100},"ViewAction",{"@type":102,"mainEntity":103},"FAQPage",[104,110,114],{"name":105,"@type":106,"acceptedAnswer":107},"What is the purpose of this Form 1099 File Layout Specifications document?","Question",{"text":108,"@type":109},"It provides file format instructions and guidance for the electronic filing of multiple 1099 forms with the North Carolina Department of Revenue.","Answer",{"name":111,"@type":106,"acceptedAnswer":112},"Which file format does the eNC3 application accept?",{"text":113,"@type":109},"It accepts only text files with the .txt extension; other formats such as PDF, MS Word, and MS Excel are not accepted.",{"name":115,"@type":106,"acceptedAnswer":116},"How should uploaded 1099 text files be named?",{"text":117,"@type":109},"In the root directory use “IRSTAX.txt”, and for each uploaded 1099 file use unique names such as IRSTAX_01.txt, IRSTAX_02.txt, etc., ensuring uniqueness for multiple uploads.","https://schema.org",{"og:url":78,"og:type":120,"og:title":59,"og:site_name":91,"og:description":61},"article",{"robots":122,"canonical":78},"index,follow",{"doc_id":124,"site_id":56},303805,1790508249,{"code":4,"msg":5,"data":127},{"doc_id":124,"user_id":128,"nickname":88,"user_avatar":129,"doc_module":9,"category_id":35,"category_name":36,"doc_title":59,"doc_description":61,"doc_content":130,"file_id":131,"file_url":132,"file_type":133,"file_size":134,"view_count":76,"is_deleted":4,"is_public":9,"is_downloadable":9,"audit_status":9,"page_count":79,"language":135,"language_code":57,"site_id":56,"html_lang":57,"table_of_contents":136,"faqs":137,"seo_title":138,"seo_description":61,"update_tm":139,"read_time":73},3985741905716,"https://ap-avatar.wpscdn.com/davatar_994ba38a5ba835b3df7d355c54d3ed8d","North Carolina Department of Revenue  \nP. O. Box 25000  \nRaleigh, NC 27640  \n(877) 252-3052 toll-free  \nForm 1099 File Layout Specifications  \nPurpose of Document  \nThe purpose of this document is to provide the file format instructions and guidance for the electronic filing of multiple 1099 Forms.  \nWhat’s New  \n􀁸 Automatic waiver of the penalty for failure to file form NC-3 and required W-2 and 1099 statements in the electronic format prescribed by the Secretary; for more information please visit [https://www.ncdor.gov/documents/important-notice-changes-filing-requirements-form-nc-3-tax-year-2019](https://www.ncdor.gov/documents/important-notice-changes-filing-requirements-form-nc-3-tax-year-2019) .  \n􀁸 For tax year 2019, the Secretary will not require taxpayers to submit a paper or electronic copy of any federal Form 1099-MISC statement that does not report North Carolina income tax withheld. A federal Form 1099-MISC statement that reports North Carolina income tax withheld must be filed with the Department as a part of a payer’s annual report filing requirement.  \nFile Format Requirements  \nBelow is a complete list of all original or corrected 1099 information reports that are required to be filed with the North Carolina Department of Revenue in an electronic format:  \n\n| Form | Description |\n| --- | --- |\n| 1099-B | Proceeds From Broker and Barter Exchange Transactions |\n| 1099-DIV | Dividends and Distributions |\n| 1099-G | Certain Government Payments |\n| 1099-INT | Interest Income |\n| 1099-K | Payment Card and Third Party Network Transactions |\n| 1099-MISC | Miscellaneous Income |\n| 1099-OID | Original Issue Discount |\n| 1099-R | Distributions From Pensions, Annuities, Retirement or Profit-Sharing Plans, IRAs, Insurance Contracts, etc. |\n| W-2G | Certain Gambling Winnings |\n| NC-1099NRS | Sale of Real Property by Nonresidents |\n| NC-1099PS | Personal Services Income paid to Nonresidents |\n| NC-1099ITIN | Compensation paid to ITIN Contractor |\n\nTo file a NC-1099PS or NC-1099ITIN, follow the 1099-MISC format in the IRS Pub. 1220. To file a NC-1099NRS, follow the 1099-S format in the IRS Pub. 1220.  \n􀁸 File Format – The eNC3 application will only accept text (.txt) files; no other file format extensions will be accepted. Some examples of unacceptable formats include PDF’s, MS Word and MS Excel.  \n􀁸 Testing File Formats – Prior to submitting your file, the eNC3 application will allow you to test your file layout and confirm if it’s formatted correctly. This will ensure your file will be uploaded successfully without generating an error. Step by step instructions to test file formats can be found our website at [https://www.ncdor.gov/documents/how-test-file-formats-using-enc3-portal](https://www.ncdor.gov/documents/how-test-file-formats-using-enc3-portal).  \n􀁸 Naming Convention for Uploaded Files-In the root directory, the file name should be “IRSTAX.txt”. For each 1099 file that will be uploaded, the file name must be unique. If the 1099 file requires multiple uploads within the same submission, name your files IRSTAX_01.txt, IRSTAX_02.txt, etc. This naming convention is a suggested format, however, if your system requires a different format which includes the date and time of the file, please ensure that the each file name is unique.  \n􀁸 Follow the IRS Publication 1220 in addition to the NCDOR field requirements that are outlined below. The  \nuploaded files must meet the requirements for filing Federal 1099 information as specified in Internal Revenue Service Publication 1220 and the NCDOR 1099 filing requirements below to ensure the files are uploaded successfully.  \n􀁸 Follow the IRS Pub. 1220 for format guidelines for all ofthe “T” record,“A” record, and “B” record through field position 662.  \nReminders  \n􀁸 State Withholding Account Number MUST be numeric; APPLIEDFOR is not a valid entry. Please reference the eNC3 FAQ document for information on how to obtain a withholding account number (if applicable) .  \n􀁸 The eNC3 ap","cbCaikqrjkxZOxc2","https://ap.wps.com/l/cbCaikqrjkxZOxc2","pdf",186293,"English","# Purpose of Document\n# What’s New\n# File Format Requirements\n# Reminders\n# File Layout Specifications","[{\"question\":\"What is the purpose of this Form 1099 File Layout Specifications document?\",\"answer\":\"It provides file format instructions and guidance for the electronic filing of multiple 1099 forms with the North Carolina Department of Revenue.\"},{\"question\":\"Which file format does the eNC3 application accept?\",\"answer\":\"It accepts only text files with the .txt extension; other formats such as PDF, MS Word, and MS Excel are not accepted.\"},{\"question\":\"How should uploaded 1099 text files be named?\",\"answer\":\"In the root directory use “IRSTAX.txt”, and for each uploaded 1099 file use unique names such as IRSTAX_01.txt, IRSTAX_02.txt, etc., ensuring uniqueness for multiple uploads.\"}]","Form 1099 File Layout Specifications - Electronic Filing Requirements | PDF",1789807220]