Form NC-3 at a glance
What it is: Form NC-3 is the Annual Withholding Reconciliation, where you enter total tax withheld as reported to the Department for each period.
Where and when to file: North Carolina law requires Form NC-3 and the required statements to be filed in an electronic format as prescribed by the Department.
A filled-in Form NC-3 example: a company reconciles a year of withholding
How to fill out Form NC-3, box by box
Legal Name, Street Address, City, State, Zip Code, FEIN or SSN and Calendar Year
Enter your Legal Name (First 32 Characters), Street Address, City, State, Zip Code, FEIN or SSN and the Calendar Year, in capital letters for your name and address.
If your business closed or if you stopped paying wages, the final date you paid wages
If your business closed or if you stopped paying wages during the calendar year, enter the final date you paid wages (MM-DD-YYYY).
Total tax withheld as reported to the Department for each period
Enter total tax withheld as reported to the Department for each period, from 1. January to 12. December - End of 4th Quarter.
Add Lines 1 through 12 and enter the total on Line 13 and on Line 16.
Tax Withheld as Reported on W-2 and 1099 Statements
Enter Tax Withheld as Reported on W-2 Statements on Line 14 and Tax Withheld as Reported on 1099 Statements on Line 15.
Compare Line 16 and Line 17
Line 16, Total Tax Withheld as Reported to the Department, is from Line 13; round to the nearest whole dollar.
For Line 17, Total Tax Withheld as Reported on W-2 and 1099 Statements, add Lines 14 and 15; round to the nearest whole dollar.
Compare Line 16 and Line 17. If Line 16 and Line 17 are the same, skip to Line 21.
Overpayment, Additional Tax Due and Interest
If Line 16 is more than Line 17, the account is overpaid: subtract Line 17 from Line 16 and enter the amount of overpayment on Line 18.
If Line 16 is less than Line 17, the account is underpaid: subtract Line 16 from Line 17 and enter the amount of tax due on Line 19.
For Interest on Line 20, multiply Line 19 by applicable rate; see the Department's website, www.ncdor.gov, for current interest rate.
Informational Return Penalties
For Informational Return Penalties, add Lines 21a and 21b and enter the total on Line 21c.
Amount of Refund Requested and Total Amount Due
For Amount of Refund Requested, if Line 18 is blank or zero, skip to Line 23. Otherwise, compare Line 18 with Line 21c.
If Line 18 is more than Line 21c, subtract Line 21c from Line 18 and enter the amount of refund on Line 22.
If Line 18 is less than Line 21c, subtract Line 18 from Line 21c and enter the amount due on Line 23.
For Total Amount Due, add Lines 19, 20, and 21c and enter the total on Line 23; pay in U.S. Currency From a Domestic Bank.
Signature, Title and Date
By signing with Signature, Date and Title you certify that, to the best of my knowledge, this claim is accurate and complete.
More rules for Form NC-3
Electronic filing and payment methods are available through the Department's website at www.ncdor.gov.
For Instructions For Handwritten Forms: do not use red ink; use blue or black ink.
For Instructions For Handwritten Forms: do not mix form types, and do not use dollar signs, commas, or other punctuation marks.
Printing: set page scaling to "none" and leave the Auto-Rotate and Center checkbox unchecked; do not select "print on both sides of paper."
Before Sending, do not include the Instructions For Handwritten Forms page.
Common questions about Form NC-3
Where do I file it?
If you are unable to file Form NC-3 and the required statements electronically, mail this form and the required statements with your check or money order to: North Carolina Department of Revenue, PO Box 25000, Raleigh, North Carolina 27640-0001.
Is there a penalty?
You will be subject to a penalty for failure to file the form and required statements electronically.
Sources
[1] Form NC-3, Annual Withholding Reconciliation, North Carolina Department of Revenue (the Official source link on this page).
