New To eNC3

North Carolina law requires all employers and other payers, who are required to or voluntarily withhold North Carolina income taxes, to file Form NC-3 and the required W-2 and 1099 statements electronically using the eNC3 and Information Reporting Application.

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. 

Web File Upload

Manual Entry

W-2 Text File Generator 

The NCDOR has a tool available to assist with filing W-2s electronically utilizing Microsoft Excel.  The tool assists businesses and employers with creating a text file that can be uploaded in the Department’s eNC3 application to meet the electronic filing requirement.  This option is great for employers who are unable to create a text file for upload but have too many W-2s to use the manual entry option.

W-2 Text File Generator

1. File tax years 2019 through 2021. Tax year 2022 can be filed starting March 2022. 

2. 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 purposes of Form NC-3, the format prescribed by the Secretary requires a taxpayer to file one Form NC-3, along with the required W-2 and 1099 statements, in an electronic format via the Department’s eNC3 and Information Reporting Application.

   For additional details, see Important Notice dated August 23, 2021.

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