eNC3 Waiver Information

The eNC3 application offers simple, secure, efficient options for electronic filing of NC-3s, W-2s, and 1099s. This electronic service is one of the Department’s many efforts to protect against identity theft and related fraud.

Review the electronic filing options to determine the method that is best for your business.

The Secretary is granting an automatic waiver for businesses that can’t meet the electronic filing requirement for NC-3s, W-2s, and 1099s due in calendar year 2017. This is an automatic waiver - no action is required.

If your business cannot meet the electronic filing requirement, file using the CD or paper option. The technical requirements for Web File Upload (an electronic filing option) are the same as the technical requirements for the CD option - as a result, if you have previously filed using a CD, you should be able to file using Web File Upload.

Failure to file Form NC-3

Taxpayers who fail to file Form NC-3 on or before January 31 are subject to a failure to file penalty of $50; however, the Secretary has elected to grant an automatic waiver of the penalty for any Form NC-3 due in calendar year 2017.