North Carolina payroll tax form information

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Select a state from the drop-down list or visit the State-specific payroll tax form information topic to view payroll tax form information for that state.

Unemployment forms

Agency: Division of Employment Security

Website: https://des.nc.gov/des

Description Approval Information Filing Methods Web fill-in Form Due Date
NCUI 101 No approval required Paper, Internet No Last day of the following month*
NCUI 101-B No approval required Paper, Internet No Last day of the following month*

* Due date adjusts for non-banking days

Withholding forms

Agency: North Carolina Department of Revenue

Website: http://www.dor.state.nc.us/

Description Approval Information Filing Methods Web fill-in Form Due Date
NC-5 Approved Paper No By deposit schedule*
NC-5P Approved Paper No 3 banking days after the period end
NC-5Q Approved Paper, Internet No Last day of the following month*
NC-3 Non-submittable only Web fill-in, Electronic No January 31st*
W-2 Copy 1 Available up to 2022 (No approval required) Electronic No January 31st*

* Due date adjusts for non-banking days

Other forms

1099 forms

Description Approval Information Filing Methods Web fill-in Form Due Date
1099-B No approval required Internet No January 31st
1099-DIV No approval required Internet No January 31st
1099-G No approval required Internet No January 31st
1099-INT No approval required Internet No January 31st
1099-MISC No approval required Internet No January 31st
1099-OID No approval required Internet No January 31st
1099-R No approval required Internet No January 31st
W-2G No approval required Internet No January 31st
1099-NEC No approval required Internet No January 31st

See also: State 1099 files overview

Note: The files are created when the forms include state withholding amounts. For 1099-R, the file gets created when recipient address is that of North Carolina.

State website: www.dornc.gov

Form processing tips

  • Form NC-3 is a Transmittal form for the state W-2. Therefore, to process Form NC-3, you'll need to select W-2 as the form type in the Actions > Process (or Edit) Payroll Tax Forms screen.
  • Forms NC-3 and W-2 Copy 1 are available to file electronically for tax years 2020 and later. You will still be able to upload internet file for tax years 2019 and prior.
  • Form NC-3 requires the Transmitter contact email address of 30 characters or less. Accounting CS will prevent the transmission of the electronic file if the email address is more than 30 characters.

E-filing notes

Forms NCUI 101 and NCUI 101-B

Note: Enter the North Carolina Remitter Number in the Transmitter Information dialog, accessed from the Actions > Process Internet/Magnetic Files screen.

Form NC-5Q

  • Registration required - No
  • File format - .txt
  • Navigate to the North Carolina Department of Revenue's website and go to File & Pay under which select e-services and then select Withholding NC-5 and NC-5P.

Form NC-3

  • Registration required - No
  • File format - FSET

Form W-2 Copy 1

  • Registration required - No
  • File format - FSET

State ID formats

Unemployment ID: 7 digits formatted as ##-##-### OR 8 digits formatted as ##-##-### #

Withholding ID: 9 digits

New hire reporting

Reporting methods

File Upload Type: Magnetic

General reporting requirements

Electronic filing required: No
Filing frequency: Twice monthly
Registration required: Yes

Website:

Related topics

State-specific payroll tax form information

Processing state payroll tax forms

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