eNC3 Penalty and Waiver Information Electronic Filing Requirement Employers and other payers who are required to or voluntarily withhold NC income taxes are required to file the following information electronically, using the eNC3 and Information Reporting Application: Form NC-3 W-2 Statements 1099 Statements The NCDOR has multiple filing options to meet the electronic filing requirement. You can use the eNC3 and Information Reporting Application to test files during development. Some individuals and entities, who are not required to file Form NC-3, may be required to report W-2 and 1099 statements to the NCDOR if they pay or control the payment of any income to any taxpayer. For more information, check out our Frequently Asked Questions. Due Dates The following information is due on or before January 31* of the succeeding year: Form NC-3 W-2 Statements 1099 Statements *This due date does not apply if an employer or payer terminates their business. For more information, check out our Frequently Asked Questions. Penalties A taxpayer will be assessed a penalty of $50 per day, up to a maximum of $1,000, for failure to file the informational return by the date the return is due. Starting with 2021 Form NC-3 with the due date of January 31, 2022, the Department will begin assessing the $200 penalty for failure to file Form NC-3 in the format prescribed by the Secretary. For additional details, see Important Notice dated August 23, 2021. An individual or entity that is not required to file Form NC-3 is not subject to the informational return penalty. Waiver Information Who should request a waiver? Taxpayers who are unable to file Form NC-3 by the due date, or taxpayers who are unable to file Form NC-3 and the required W-2 and 1099 statements electronically via the Department's eNC3 and Information Reporting Application. Important: A request to waive the penalty for failure to file an informational return timely will affect a taxpayer’s good compliance record for the purpose of future penalty waiver requests. However, a request to waive the penalty for failure to file an informational return in the format prescribed by the Secretary will not affect a taxpayer’s good compliance record for the purpose of future penalty waiver requests. For additional details, see Department's Penalty Waiver Policy. How to request a waiver? A taxpayer may request a waiver of an informational return penalty by submitting Form NC-5501, Request for Waiver of an Informational Return Penalty. Paper Filers Paper filers can submit the waiver request with their paper return, or upon receiving a notice. Electronic Filers Electronic filers can submit the waiver upon receiving a notice. Additional Information G.S 105-236(a)(10)
eNC3 Penalty and Waiver Information Electronic Filing Requirement Employers and other payers who are required to or voluntarily withhold NC income taxes are required to file the following information electronically, using the eNC3 and Information Reporting Application: Form NC-3 W-2 Statements 1099 Statements The NCDOR has multiple filing options to meet the electronic filing requirement. You can use the eNC3 and Information Reporting Application to test files during development. Some individuals and entities, who are not required to file Form NC-3, may be required to report W-2 and 1099 statements to the NCDOR if they pay or control the payment of any income to any taxpayer. For more information, check out our Frequently Asked Questions. Due Dates The following information is due on or before January 31* of the succeeding year: Form NC-3 W-2 Statements 1099 Statements *This due date does not apply if an employer or payer terminates their business. For more information, check out our Frequently Asked Questions. Penalties A taxpayer will be assessed a penalty of $50 per day, up to a maximum of $1,000, for failure to file the informational return by the date the return is due. Starting with 2021 Form NC-3 with the due date of January 31, 2022, the Department will begin assessing the $200 penalty for failure to file Form NC-3 in the format prescribed by the Secretary. For additional details, see Important Notice dated August 23, 2021. An individual or entity that is not required to file Form NC-3 is not subject to the informational return penalty. Waiver Information Who should request a waiver? Taxpayers who are unable to file Form NC-3 by the due date, or taxpayers who are unable to file Form NC-3 and the required W-2 and 1099 statements electronically via the Department's eNC3 and Information Reporting Application. Important: A request to waive the penalty for failure to file an informational return timely will affect a taxpayer’s good compliance record for the purpose of future penalty waiver requests. However, a request to waive the penalty for failure to file an informational return in the format prescribed by the Secretary will not affect a taxpayer’s good compliance record for the purpose of future penalty waiver requests. For additional details, see Department's Penalty Waiver Policy. How to request a waiver? A taxpayer may request a waiver of an informational return penalty by submitting Form NC-5501, Request for Waiver of an Informational Return Penalty. Paper Filers Paper filers can submit the waiver request with their paper return, or upon receiving a notice. Electronic Filers Electronic filers can submit the waiver upon receiving a notice. Additional Information G.S 105-236(a)(10)
