Skip to main content
NCDOR logo NCDOR

Topical Navigation

  • Home
  • File & Pay
  • Taxes & Forms
    Taxes & Forms
    • Individual Income Tax
    • Sales and Use Tax
    • Withholding Tax
    • Corporate Income & Franchise Tax
    • Motor Carrier Tax (IFTA/IN)
    • Privilege License Tax
    • Motor Fuels Tax
    • Alcoholic Beverages Tax
    • Tobacco Products Tax
    • Partnership Tax
    • Property Tax
    • Collections – Past Due Taxes
    • Business Registration
    • Information for Tax Professionals
    • Policies
    • Order Tax Forms and Instructions
    • Other Taxes And Fees
    • Frequently Asked Questions About Traditional and Web Fill-In Forms
    • IFTA Annual Interest Rates
    • Motor Carrier Seminars
    • Business & Income Tax Seminars
    • Power of Attorney
  • Received a Notice
  • News
    News
    • Notices and Updates
    • Press Releases
    • Reports and Statistics
  • About Us
    About Us
    • Administration and Leadership
    • Careers
    • History of Department
    • DORSAT
    • Public Participation Plan
    • IT Information for Bidders
    • Climate Change & Clean Energy: Plans & Progress
    • Mission and Vision
  • Contact Us
    Contact Us
    • E-Alerts
    • Customer Service Numbers
    • Mailing Addresses
    • Media Requests
    • Office Locations
    • Office of the Taxpayer Advocate
    • Records Requests
    • Report Tax Fraud
    • Request a Speaker for Your Group
    • Request a Service Center Appointment
    • Report Identity Theft
    • Customer Education
  • NC.GOV
  • AGENCIES
  • JOBS
  • SERVICES
GET THE LATEST INFORMATION Most Service Centers are now open to the public for walk-in traffic on a limited schedule. Appointments are recommended and walk-ins are first come, first serve. Walk-ins and appointment information
NCDOR »   Taxes & Forms »   Withholding Tax »   eNC3 Waiver Information

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)

Withholding Tax

  • Withholding Tax Forms and Instructions
  • eNC3 - Web File Upload
  • eNC3
  • eNC3 Waiver Information
  • eNC5Q
  • Withholding Tax Frequently Asked Questions

Share this page:

  • Facebook
  • Twitter
  • Email

How can we make this page better for you?

Back to top

Contact Information

North Carolina Department of Revenue

PO Box 25000
Raleigh, NC 27640-0640
General information: 1-877-252-3052
Individual income tax refund inquiries:
1-877-252-4052

Activity Feed

Tweets by NCDOR

Follow Us

  • Facebook
  • Twitter
  • YouTube
  • EMPLOYEE DIRECTORY
  • Translation Disclaimer
  • Accessibility
  • Terms of Use
  • Privacy Policy
  • Open Budget
NCDOR
https://www.ncdor.gov/taxes-forms/withholding-tax/enc3-penalty-and-waiver-information