TaxBandits Knowledge Base

North Carolina - W2 State Filing Requirements

The North Carolina Department of Revenue requires W2 filing even if there is no state withholding. TaxBandits supports the filing of Form W-2 with both the SSA and the State of North Carolina.

However, we do not support filing Reconciliation “Form NC-3” with the state, and the employer is responsible for filing the reconciliation form before the deadline.
 

What to be filed

Form W-2 - Wage and Tax Statements
Form NC-3 - Annual Withholding Reconciliation.

Due Date

The filing due date for both Form W2 and Form NC-3 is January 31.

Penalty

A penalty of $50 per day and a maximum of $1,000 for W2 not filed on time with North Carolina.

Mailing Address

If you withheld taxes, mail your Form W2 along with Form NC-3 and W-3 to the following address:

NC Department Of Revenue,
P.O. Box 25000,
Raleigh NC 27640-0001.