North Carolina provided notice that it will grant a general, automatic waiver for the electronic filing requirement of annual forms NC-3, W-2, and 1099 with the Department of Revenue.
Note that the waiver does not affect the deadline to file; annual tax information filings must be completed by January 31, 2020.
In addition, the notice states North Carolina will only require 1099-MISCs for tax year 2019 when they report North Carolina income tax withholdings. Previous documentation, including the “2019 Income Tax Withholding… Instructions…”, required filing of 1099-MISCs under other circumstances, such as when issued to North Carolina residents.
