We received the following information from the NC Department of Revenue, offering us the opportunity to share this data with our NCACPA members prior to their releasing it to the public.
The NCDOR has been working diligently on preparations for the upcoming tax filing season. This effort includes work for the NC3 withholding filing requirement/deadline of January 31, 2017. There have been some changes from last year’s process and we have provided some updates and information below we believe will be helpful to our membership.
The eNC3 system offers simple, secure, efficient options for the electronic filing of NC-3s, W-2s, and 1099s. This electronic service is one of the department’s many efforts to help protect individuals and businesses against identity theft and tax-related fraud. For tax year 2016, the NCDOR is enhancing the eNC3 Web File Upload option to help payroll providers, CPAs, and other large businesses meet the electronic filing requirement. Using this option, businesses are able to:
· Upload Form NC3
· Upload one file with data for multiple businesses
· Upload individual files for each business
· Create files with no file-size limitation (some web browsers may have a limit of 2GB per transaction)
Businesses are not required to register to use the Web File Upload option. File specifications for submitting NC3s, W2s, and 1099s are available on the department’s website at www.dornc.com/electronic/enc3/uploadoption.html. Similar to the CDs used to file W2s and 1099s in previous years, a text file meeting certain specifications must be created to upload NC3s, W2s, and 1099s.
The portal will be available for filing in January. Prior to the portal being available, a test link will be available on the eNC3 webpage to test file formats to ensure they meet the specifications outlined by the NCDOR.