North Carolina 2019 Filing Requirement Changes for Form NC-3

North Carolina 2019 Filing Requirement Changes for Form NC-3

By Kim Holcomb

The North Carolina Department of Revenue issued a notice on August 5, 2019 with changes to the filing requirements for Form NC-3 and 1099-MISC for the tax year 2019.

Many of you will remember the burdensome filing requirement in 2018 that required filing federal Form 1099-MISC with North Carolina, even if no state income tax was being reported. Great news for the 2019 tax year; there is no longer a requirement to file federal Form 1099-MISC with the North Carolina Department of Revenue if there is no state income tax to be reported.  Federal Form 1099-MISC will still need to be filed with Form NC-3 if North Carolina state income tax was withheld.

More good news is that for failure to file the 2019 Form NC-3 electronically, along with the required W-2 and 1099 statements, there is now an automatic waiver. However, the Department still encourages the electronic submission of Form NC-3, with the required statements.

Please view https://files.nc.gov/ncdor/documents/files/2019-8-5_Important_Notice_Withholding_NC-3.pdf for additional information.

If you have any questions on payroll or 1099 filing requirements, please contact your trusted tax advisor.

Bernard-Robinson-Greensboro-85

Kim Holcomb Supervisor CAS