What happens if I miss the filing deadline for NC withholding forms?

If an employer fails to file North Carolina withholding forms by the required deadline, the NCDOR may assess penalties and interest on the unpaid tax. Consequences can include:

• Late Filing Penalty: A percentage of the tax due for each month (or part of a month) the return is late.

• Interest on Unpaid Tax: Interest accrues on any unpaid tax from the original due date until payment is made.

• Potential Notices or Audits: Repeated or significant late filings may trigger additional notices or audits from the department.

Timely filing and payment help employers avoid these penalties and maintain compliance with North Carolina tax law.