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NC Revenue Secretary Announces Automatic Waiver of the Electronic Filing Penalty for Form NC-3

Raleigh, N.C.

Revenue Secretary Ronald G. Penny announced today he has elected under his authority to waive the $200 penalty for all taxpayers who do not file Form NC-3 electronically for tax year 2018.

State law requires all businesses and employers to timely file Form NC-3 and certain W-2 and 1099 statements with the North Carolina Department of Revenue (NCDOR). For Form NC-3, taxpayers are required to file one complete Form NC-3, along with the state’s copy of all required W-2 and 1099 statements (collectively “Form NC-3”), in an electronic format on or before the due date via the NCDOR’s eNC3 application on its website.

In 2018, the General Assembly enacted a law that imposes a $200 penalty for failing to file certain informational returns, including Form NC-3, in a format prescribed by the Secretary. The NCDOR has become aware that some software vendors are not providing support for the electronic filing of Form NC-3.

The due date remains January 31, 2019, with failure to file penalties still in effect.

Read the notice about the waiver.

While some taxpayers are having difficulty, the NCDOR still encourages electronic submission of these returns.

Learn more