Does North Carolina Require State W-2 Reporting?
Yes, North Carolina does require state W-2 reporting even if there was no state tax withholding.
How Must North Carolina State W-2 Reporting be Filed?
North Carolina accepts e-filing only.
What are the Forms and Due Dates for North Carolina State W-2 Reporting?
In addition to the Form W-2, North Carolina requires Form NC-3, Annual Withholding Reconciliation to be filed.
Forms W-2 and NC-3 are due by January 31.
What are the W-2 penalties for North Carolina?
The late filing penalty is $50 per day, up to a maximum of $1,000.
There is a $200 penalty for not filing electronically.
See the NC Information Return Penalties FAQ for more information.
What is the Responsible State Filing Agency?
North Carolina Department of Revenue
4701 Atlantic Ave., Suite 118
Raleigh, NC 27604
Phone: (919) 707-0880
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