Form NC-1099PS Personal Services Income Paid to a Nonresident 2026

1. Click ‘Get Form’ to open it in the editor.
2. Begin by entering the Payer’s name, street address, city, state, and ZIP code in the designated fields. Ensure accuracy as this information is crucial for tax reporting.
3. Input the Tax Year for which you are reporting income. This helps in organizing your records effectively.
4. In Section 1, enter the gross income paid for personal services rendered in North Carolina. Be sure to include only non-wage compensation exceeding $1,500.
5. Fill in the Payer’s federal identification number and the Recipient’s federal identification number accurately to avoid any discrepancies.
6. In Section 2, indicate any North Carolina income tax withheld from the payment. This is essential for both payer and recipient tax obligations.
7. Complete Section 3 by providing the Payer’s North Carolina withholding account number. This links your submission to your tax account.
8. Once completed, save your form and distribute copies as required: one to the NC Department of Revenue and two to the recipient by January 31.

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