North Carolina State Filing Requirements
The State of North Carolina mandates filing Form W2 with the state agency under the following conditions:
Scenarios | If there is any North Carolina State Tax Withholding | If there is no North Carolina State Tax Withholding |
---|---|---|
Filing Method | Direct State Filing | |
Additional Forms |
Form NC-3 (Annual Withholding Reconciliation) |
Not Required |
Due Date |
Form W-2: January 31, 2025 Form 89-140: February 28, 2025 |
The State of Mississippi requires the following Forms:
- Form W-2: Wage and Tax Statement
- Form 1099: (1099-NEC, 1099-MISC, 1099-K, 1099-INT, 1099-R, 1099-DIV, 1099-B, 1099-OID and W-2G) Learn more about North Carolina 1099 State Filing Requirements.
TaxBandits supports Form W-2 and 1099 filing with both the Federal and State.
Frequently Asked Questions
Does North Carolina require W2 filing?
The North Carolina Department of Revenue requires W2 filing even if there is no state withholding.
Does North Carolina have any additional requirements when you file W2 forms?
The state of North Carolina requires additional Form NC-3 (Annual Withholding Reconciliation) to be sent only if there is a state tax withheld.
Note: When you E-File Form W2 Online with TaxBandits, you need to take care of the reconciliation
Form NC-3.
What is Form NC-3?
Form NC-3 is an annual reconciliation used to report the wages, and taxes withheld from the
employees paychecks.
What is the due date to file W2 with North Carolina ?
The filing due date for both Form W2 and Form NC-3 is January 31.
What are the requirements to file W2 electronically with North Carolina?
The State of North Carolina mandates the electronic filing of Form W-2.
What is the penalty for filing North Carolina W2s and NC-3s late?
A penalty of $50 per day and maximum of $1,000 for W2 not filed on time with North Carolina.
Learn more about Form W-2 penalties.
Where to mail the W2 form for North Carolina?
Mail your Form W2 along with Form NC-3 to the following address:
P.O. Box 25000,
Raleigh NC 27640-0001.
For more information, please visit the State website: https://www.ncdor.gov/