North Carolina Issues Automatic Waiver for Tax Year 2019 Electronic Filing Requirements

Gerry Nelligan
August 9, 2019

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.

Review the notice.

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Gerry Nelligan

Gerry Nelligan is a Regulatory Analysis Supervisor at Sovos, leading a team of counsels covering information reporting, including 10-Series IRS reporting, Affordable Care Act (ACA) reporting and Automatic Exchange of Information (AEOI). Gerry received his J.D. from Suffolk University Law School and his B.A. from Providence College. He is a licensed attorney in the state of Massachusetts.
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