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.

FormOriginal VersionApplicable Tax YearFile Specifications (Use beginning January 2027)
NC-39-20262026TY2026 eNC3 NC3
NC-3X9-20262026TY2026 eNC3 NC3X
W-29-20262026TY2026 eNC3 W2
W-2C9-20262026TY2026 eNC3 W2C
W-2G9-20262026TY2026 eNC3 W2G
1042S9-20262026TY2026 eNC3 1042S
1099s9-20262026TY2026 eNC3 1099

FormOriginal VersionApplicable Tax YearFile Specifications (Use beginning January 2026)
NC-39-20252025TY2025 eNC3 NC3
NC-3X9-20252025TY2025 eNC3 NC3X
W-29-20252025TY2025 eNC3 W2
W-2C9-20252025TY2025 eNC3 W2C
W-2G9-20252025TY2025 eNC3 W2G
1042S9-20252025TY2025 eNC3 1042S
1099s9-20252025TY2025 eNC3 1099
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