North Carolina reminds employers on mandatory EFT

Under a new state law effective in 2019, North Carolina taxpayers will be required to file electronically Form NC-3, W2, and 1099 statements or they will be assessed a penalty of $200. Employers whose products do not currently support the uploading of Form NC-3, W2, or any 1099 statements are encouraged to review the current specifications, which can be used for initial development and testing at: https://www.ncdor.gov/documents/enc3-file-specifications.
The North Carolina Department of Revenue supports the upload of flat files (.txt only) containing the NC-3, W2, and 1099 information through the eNC3 application. These flat files must be formatted using our defined specifications. Employers can use the eNC3 application to test files during development. Employers who need assistance or have any questions, can contact the E-File Unit by phone at (877) 308-9103 and select options 2, 1 and then 2 to speak with and E-File Specialist or submit the questions to eNC3@ncdor.gov. (North Carolina Department of Revenue E-File Unit Communication, July 26, 2018; https://file.dor.nc.gov/eNC3Web/.)

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