NCDOR Secretary Announces Waiver of Failure to File Penalty for NC-3 Forms Due January 31, 2018

Raleigh, NC

Because some taxpayers have had questions regarding the Department’s filing requirements for Form NC-3 and certain 1099 informational returns, Secretary Ronald G. Penny has elected to automatically waive the failure to file penalty on NC-3 forms due to be filed by January 31, 2018, but which are filed after that date. As such, the Department will not impose the failure to file penalty on NC-3 forms due to be filed on January 31, 2018 if the return is not timely filed.

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