1099 amendment form

North Carolina Withholding Tax Information - Form W-2 & 1099

Employers who average withholding North Carolina income tax of $2,000 or more each month are required to pay the tax withheld at the same times they are required to pay the tax withheld on the same wages for federal income tax purposes.

North Carolina law requires withholding of income tax from:

  • Salaries and wages of all North Carolina residents regardless of where earned
  • The wages of nonresidents for services performed in NC
  • Non-wage compensation paid to nonresidents for certain personal services performed in NC
  • Pension payments paid to NC residents if federal withholding is required on the payments
  • Contractors identified by an Individual Taxpayer Identification Number (ITIN) if the contractor performs services in NC for compensation other than wages.
  • Winnings of $600 or more paid by the NC State Lottery Commission at the rate of 5.8%

All employers must file Form NC-3, Annual Withholding Reconciliation. Form NC-3 along with copies of the W-2 and 1099 statements are due to be filed by the last day of February.

E-filing with ExpressIrsForms puts the filer in control and enables them to quickly file their state returns. ExpressIrsForms offers the unique advantage of seamless and simple electronic filing for both your W-2s and 1099s.

If the due date falls on a Saturday, Sunday, or legal holiday, file by the next business day.

Form W-2, Wage and Tax statement reports the amount of taxable wages paid during the previous calendar year and the amounts withheld for state, federal and FICA income taxes as well as reportable deductions.

All employers who withheld or should have withheld NC income tax are required to file Form NC-3, Annual Withholding Reconciliation, with the NC Department of Revenue. Depending on the amount tax liability, an employer may be required to file additional forms at a more frequent interval.

  • Salaries and wages of all North Carolina residents regardless of where earned
  • Wages of nonresidents for services performed in NC
  • Non-wage compensation paid to nonresidents for certain personal services performed in NC
  • Pension payments paid to NC residents if federal withholding is required on the payments
  • Contractors identified by an Individual Taxpayer Identification Number (ITIN) if the contractor performs services in NC for compensation other than wages
  • Winnings of $600 or more paid by the NC State Lottery Commission at the rate of 5.8%

All employers who withheld or should have withheld NC income tax are required to file Form NC-3, Annual Withholding Reconciliation, with the NC Department of Revenue. Depending on the amount tax liability, an employer may be required to file additional forms at a more frequent interval. The additional intervals are:

    Quarterly
    • For any employer who withholds an average of less than $250 of North Carolina income tax per month
    • Must file Form NC-3, Annual Tax Withholding Return
    • Returns and payments are due by the last day of the month following the end of the calendar quarter
    Monthly
    • For any employer who withholds an average of at least $250 but less than $2,000 of North Carolina income tax per month
    • Must file Form NC-3M, Monthly Tax Withholding Return
    • Returns and payments are due by the 15th day of the month following the month in which the tax was withheld
Semi-Weekly
  • Any employer who withholds an average of $2,000 or more of North Carolina income tax per month must pay the tax withheld at the same times it is required to pay the tax withheld on the same wages for federal income tax purposes
  • Must file Form NC-5Q, Quarterly Income Tax Withholding Return

Form NC-3 is for the annual reconciliation for withholding NC income tax and submitting Forms W-2, W-2G, 1099-MISC, and 1099-R, and for quarterly filers. The due date for NC-3 is on or before February 29 th of the year following the year in which the applicable forms in reference to.

Form NC-3X- Use this form to amend a previously filed NC-3 or NC-3M, Annual Withhold reconciliation form NC-3X applies to all filling frequencies.

Reporting W-2 Withholding Information on CD-ROM or Computer Printout (paper Filing). If you have fewer than 250 individuals for whom information must be reported, you may provide a computer printout of the information in lieu of providing each W-2 or 1099 statement. The information should be produced in the manner required by Form NC-57, Filing a Computer Printout of North Carolina Withholding Information.

Withholding Tax Support Section

Raleigh, NC 27640-0001

  • Form NC-57, Filing a Computer Printout of North Carolina Withholding Information.

Form NC-57 is available on the Department’s website at http://www.dornc.com.

  • Form DP-43, NC CD-ROM Media Specifications

Form DP-43 is available on the Department’s website at http://www.dornc.com.

CD-ROM should be labeled with the following information: company name, State withholding ID number, tax year, and an indicator that the CD contains withholding information.

CD-ROM media should be mailed to the Department of Revenue,

P. O. Box 25000, Raleigh,

North Carolina 27640-0001.

Form W-2 can be filed electronically or by paper filing. The SSA encourages all employers to e-file. ExpressIrsForms.com is a convenient and secure way to e-file your Form W-2.

North Carolina State requires W-2C. The purpose of Form W-2C is to correct any errors reported on Forms W-2, W-2AS, W-2CM, W-2GU, W-2VI, or W-2C. Employers should also use Form W-2C to provide a copy of any corrected W-2 forms to their employees. Such corrections could be:

  • Correcting an employee’s name and/or SSN
  • Correcting a tax year and/or EIN incorrectly reported
  • Correcting an employee’s address
  • Correcting an employee’s wages or withholding.

North Carolina considers Form W-3 a quarterly reconciliation form. Form W-3 is a reconciliation form used to summarize all wages and withholdings, as well as any other applicable information. This form includes the total amount for all employees that worked for the employer during the tax year.

ExpressIrsForms is a tax E-File software that helps you file and furnish 1099 Forms including 1099-MISC, 1099-INT and 1099-DIV Forms to your recipients all in one place.

North Carolina State Form 1099 Filing Requirements

The state of North Carolina DOES participate in the CFSFP but still requires the reconciliation filing for Forms 1099-MISC and 1099-R using Form NC-3. All other 1099 forms are not required to be filed with NC unless the payments have not been reported to the IRS.

This report serves two purposes - to balance the total North Carolina income tax withheld as listed on the W-2 and 1099 statements with the amount required to be withheld for the year, and to act as a transmittal form for the N.C. copies of the W-2 and 1099 statements. This report with the copies of the W-2 and 1099 statements for the preceding calendar year must be filed on or before February 29.

The state of North Carolina participate in the CFSFP but still requires the reconciliation filing for Forms 1099-MISC and 1099-R using Form NC-3. All other 1099 forms are not required to be filed with NC unless the payments have not been reported to the IRS.

Form 1099-MISC, Miscellaneous Income, is used to report payments for services performed for a business by people not treated as its employees, such as payments to subcontractors, rent payments or prizes.

This form to report the gross income paid to a nonresident individual, corporation, partnership, or limited liability Company for personal services performed in North Carolina and the North Carolina tax withheld from that income. If the gross income was paid to a nonresident individual and you are required to complete federal Form 1099-MISC, you do not have to complete this form. Send Copy 1 of the federal form to the North Carolina Department of Revenue with the annual reconciliation. Do not use this form to report the payment of wages.

Reporting 1099 Withholding Information on CD-ROM or Computer Printout (Paper Filing).

Complete the form NC -1099PS and mail a copy without the instructions to the North Carolina Department of Revenue with the Annual Withholding Reconciliation, Form NC-3. Mail to :

P. O. Box 25000, Raleigh,

North Carolina 27640-0001.

The Department encourages filing on CD-ROM media for less than 250 payees; therefore, if you have less than 250 payees you may still submit reports using these specifications.


1099 amendment form

We often need to amend and re-issue Forms 1099 as additional information becomes available to us. For example, an amended Form 1099 will be issued to reflect the late announcement by a mutual fund, regulated investment company (RIC) or unit investment trust (UIT) that a dividend distribution has been reclassified. If we do revise your Form 1099, you will receive an email notification that there has been a change, and you can access the amended form by logging into Account Management and using the Tax Forms section of Report Management.

Consult your tax advisor for further guidance on reporting these amounts.

In compliance with Treasury Department Circular 230, unless stated to the contrary, any information contained in this FAQ was not intended or written to be used and cannot be used for the purpose of avoiding tax penalties that may be imposed on any taxpayer.

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