eNC3 File Format Specifications
To file using the Web File Upload option, your business must have internet access and the ability to create fixed field text files (.txt) containing NC-3 and W-2 information as well as eXtensible Markup Language files (.xml) 1099/W2-G/1042-S information using the required file specifications mandated by the IRS, SSA, and NCDOR. Creating TXT or XML files requires specific software or help from a software developer. Converting a PDF to a TXT will not generate a file in the correct layout. Click on the applicable tab below to find the NCDOR file specifications.
| Form | Original Version | Applicable Tax Year | File Specifications (Use beginning January 2027) |
|---|---|---|---|
| NC-3 | 9-2026 | 2026 | TY2026 eNC3 NC3 |
| NC-3X | 9-2026 | 2026 | TY2026 eNC3 NC3X |
| W-2 | 9-2026 | 2026 | TY2026 eNC3 W2 |
| W-2C | 9-2026 | 2026 | TY2026 eNC3 W2C |
| W-2G | 9-2026 | 2026 | TY2026 eNC3 W2G |
| 1042S | 9-2026 | 2026 | TY2026 eNC3 1042S |
| 1099s | 9-2026 | 2026 | TY2026 eNC3 1099 |
| Form | Original Version | Applicable Tax Year | File Specifications (Use beginning January 2026) |
|---|---|---|---|
| NC-3 | 9-2025 | 2025 | TY2025 eNC3 NC3 |
| NC-3X | 9-2025 | 2025 | TY2025 eNC3 NC3X |
| W-2 | 9-2025 | 2025 | TY2025 eNC3 W2 |
| W-2C | 9-2025 | 2025 | TY2025 eNC3 W2C |
| W-2G | 9-2025 | 2025 | TY2025 eNC3 W2G |
| 1042S | 9-2025 | 2025 | TY2025 eNC3 1042S |
| 1099s | 9-2025 | 2025 | TY2025 eNC3 1099 |