North Carolina State W-2 Reporting Requirements

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-3Annual 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

BoomTax, The Boom Post, and its affiliates do not provide tax, legal or accounting advice. This material has been prepared for informational purposes only, and is not intended to provide, and should not be relied on for, tax, legal or accounting advice. You should consult your own tax, legal and accounting advisors prior to engaging in any transaction.

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