NCDOR 2019 NC-3 Penalty for Late Filings

North Carolina Department of Revenue (NCDOR) requires 2019 Form NC-3, Annual Withholding Reconciliation, to be filed by January 31, 2020. Form NC-3 has an electronic filing requirement via the NCDOR website; however, the NCDOR has issued an automatic waiver of the penalty for failure to file the 2019 Form NC-3, along with required W-2 and 1099 statements, in the required electronic format.

For filers who plan to mail paper copies of Form NC-3 for 2019, please note the filing deadline of January 31, 2020. NCDOR will impose a failure to timely file penalty against the taxpayer. The failure to file penalty is $50 per day, up to a maximum of $1,000. Taxpayers are encouraged to file 2019 Form NC-3 in a timely manner, and to mail these forms with a ‘Certificate of Mailing’ or ‘Certified Return Receipt’ through the US Postal Service.  NOTE: The NCDOR penalty waiver of electronic filing requirement does not apply to late filings of Form NC-3. The 2019 Form NC-3 must be filed by January 31, 2020 in order to avoid NCDOR penalty.

Click on the links below to read about the filing requirement changes and penalty and waiver information.

Filing Requirement Changes

eNC-3 Penalty and Waiver Information

Submitted by Amy McGhinnis