Update on Electronic Filing of Form NC-3

Beginning Monday, January 25th the North Carolina Department of Revenue (NCDOR) will begin accepting electronic submissions of Form NC-3 and other withholding statements for tax year 2015.

As part of legislation recently passed by the General Assembly, annual reconciliation statements are now due to the NCDOR no later than January 31st of each calendar year. Additionally, the legislation also requires these forms to be submitted electronically in order for the department to better protect citizens against the growing practice of tax refund fraud.

For the January 31, 2016 deadline, the department has developed two electronic filing options (file upload and bulk transmittal) from which the taxpayer may choose to utilize.

Once an electronic filing is received by the department, the submitter will be issued a Message ID specific to their entry. Please keep this Message ID readily available as it will be required should an individual or business need to contact the NCDOR for support or verification of receipt.

Additional information about the requirement, including submission guidelines and waiver information, is available at the eNC3 homepage.