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.