ComplianceLegalFinanceTax & AccountingJuly 12, 2020

North Carolina income tax withholding payment and filing requirements

Employers in North Carolina must conform with these state rules relating to filing income tax withholding returns.

Periodic returns. Employers who withhold an average of at least $2,000 per month must file returns and make deposits at the same time that they are required to do so for federal purposes.

Form NC-5Q filed quarterly to reconcile eighth-monthly or semi-weekly deposits. Quarterly (Form NC-5) by last day of calendar month following the quarter. Monthly (Form NC-5M) due by 15th day of following month. Semi-weekly (Form NC-5P) filing may be required.

Annual reconciliation returns. Form NC-3, NC-3M due February 28.

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