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eNC3 Penalty and Waiver Information

Electronic Filing Requirement

Electronic Filing Requirement

Employers and businesses are required to file the following information electronically, using the eNC3 and Information Reporting Application:

  • Forms NC-3 and NC-3X
  • W-2 Statements
  • 1099 Statements

Failure to file electronically, using the eNC3 and Information Reporting Application will result in a $200 penalty.

The NCDOR has multiple filing options to meet the electronic filing requirement. You can use the eNC3 application to test files during development.

Due Dates

Due Dates

The following information is due on or before January 31* of the succeeding year:

  • Form NC-3
  • W-2 Statements
  • 1099 Statements

*If an employer or business terminates their business or permanently ceases paying wages, this due date does not apply. For more information, read our important notice.

Penalties

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. 
  • A taxpayer will be assessed a penalty of $200 for failure to file Form NC-3, Form NC-3X, and the required W-2 and 1099 statements electronically, using the eNC3 and Information Reporting Application.
Waiver Information

Waiver Information

Who can request a waiver?

  • Taxpayers who are unable to meet the electronic filing requirement
  • Taxpayers who are unable to file by the due date

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. Form NC-5501 will be available on the Department's website in early 2019.  

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