eNC3 Waiver Information

The eNC3 application offers simple, secure, efficient options for electronic filing of NC-3s, W-2s, and 1099s. This electronic service is one of the Department’s many efforts to protect against identity theft and related fraud.

Review the electronic filing options to determine the method that is best for your business.

The Secretary is granting an automatic waiver for businesses that can’t meet the electronic filing requirement for NC-3s, W-2s, and 1099s due in calendar year 2018. This is an automatic waiver - no action is required.

If your business cannot meet the electronic filing requirement, file using the CD or paper option. The technical requirements for Web File Upload (an electronic filing option) are the same as the technical requirements for the CD option - as a result, if you have previously filed using a CD, you should be able to file using Web File Upload.

Failure to File Penalty Form NC-3

See the Department’s Important Notice dated February 8, 2018.