NC-1099M Compensation Paid to a Payee

For non-wage compensation paid on or after January 1, 2020, complete Form NC-1099M to report the non-wage compensation paid to a payee for services performed in North Carolina and the North Carolina tax withheld from that income. Important: If you are required to complete a federal Form 1099-MISC or Form 1099-NEC to report the non-wage compensation paid to a payee, you do not have to complete this form. Do not use this form to report the payment of wages.

For additional details, see instructions on Form NC-1099M and Directive TA-19-1, Expansion of Requirement to Withhold State Income Tax from Certain Non-Wage Compensation Recipient.