North Carolina is to require the state annual reconciliation, Form NC-3, to be filed online starting with 2021 forms filed in 2022, the state revenue department said Aug. 23.
Form NC-3, Annual Withholding Reconciliation, and Forms W-2 and 1099 must be filed online, but the department annually waived the penalty for failing to do so because not all software providers supported filing the forms, the department said in a notice.
Employers can still individually request that the penalty be waived, the department said.
The requirement to file with the state Forms 1099-MISC and 1099-NEC that do not report North ...
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