Form NC-5Q at a glance
What it is: Form NC-5Q is the Quarterly Income Tax Withholding Return, and this return is for semiweekly payers only.
Where and when to file: This form must be filed on or before the last day of the month following the close of the quarter. Mail to: North Carolina Department of Revenue, Post Office Box 25000, Raleigh, North Carolina 27640-0605.
A filled-in Form NC-5Q example: a semiweekly payer reports an underpayment
How to fill out Form NC-5Q, box by box
Date Quarter Ended and Account ID
Enter the Date Quarter Ended and the Account ID.
Business Name and Address
Under Business Name and Address, enter the Legal Name in capital letters, then the Street Address, City, State and Zip Code (5 Digit).
Lines 1 to 4
On Line 1, enter the total tax required to be withheld from Line IV on the reverse of this form.
On Line 2, enter the total payments to North Carolina for the quarter.
If Line 1 is more than Line 2, subtract and enter the underpayment on Line 3.
If Line 1 is less than Line 2, subtract and enter the overpayment on Line 4. The overpayment will be refunded.
Do not send payment with this form. Use Form NC-5PX to pay additional tax and interest.
Signature, Date, Title and Phone
By signing, you certify that, to the best of your knowledge, this return is accurate and complete. Sign on the Signature line, then fill in the Date, Title and Phone.
Legal Name (First 10 Characters) and Account ID
Enter the Legal Name (First 10 Characters) and the Account ID at the top of page 2.
Employer's Record of State Tax Liability
Complete this schedule by entering the N.C. income tax required to be withheld each payday, not payments. See NC-30 for more information about withholding tax returns.
Enter the total tax required to be withheld for the first month, second month and third month of the quarter, then add Lines I, II, and III for the total for the quarter.
More rules for Form NC-5Q
Do not submit photocopies of returns. Submit original returns only.
Do not use commas when entering amounts. Do not use brackets for negative numbers. Use a minus sign to show the amount is negative.
Do not mix form types. Do not handwrite any information.
Common questions about Form NC-5Q
Is there a deadline?
This form must be filed on or before the last day of the month following the close of the quarter.
Where do I file it?
Mail to: North Carolina Department of Revenue, Post Office Box 25000, Raleigh, North Carolina 27640-0605.
When is this form not the right one?
Form NC-5Q is the Quarterly Income Tax Withholding Return, and this return is for semiweekly payers only.
Sources
[1] Form NC-5Q, Quarterly Income Tax Withholding Return, North Carolina Department of Revenue (the Official source link on this page).