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.