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

What about other states?

Alabama Florida Louisiana Nebraska Oklahoma Vermont
Alaska Georgia Maine Nevada Oregon Virginia
Arizona Hawaii Maryland New Hampshire Pennsylvania Washington
Arkansas Idaho Massachusetts New Jersey Rhode Island West Virginia
California Illinois Michigan New Mexico South Carolina Wisconsin
Colorado Indiana Minnesota New York South Dakota Wyoming
Connecticut Iowa Mississippi North Carolina Tennessee
Delaware Kansas Missouri North Dakota Texas
District of Columbia Kentucky Montana Ohio Utah

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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