North Carolina Waives Electronic Filing Requirement

North Carolina Waives Electronic Filing Requirement

The State of North Carolina announced on January 11, 2019, that the Secretary of Revenue has elected to automatically waive the $200 penalty for failure to file Forms W-2, certain Forms 1099 and Form NC-3 in the electronic format originally prescribed in October of 2018. As a result, the Department of Revenue will not impose the penalty on forms that are not filed electronically.

The Department of Revenue became aware that the electronic filing of 1099 and NC-3 forms was not being supported by most accounting software programs.

However, this announcement does not waive the overall filing requirement. The required W-2, 1099 and NC-3 Forms continue to be due by January 31, 2019; but may now be filed on paper.

Click here to view this notice. You may also call the Department of Revenue at 877-252-3052 for assistance.

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