The NC DoR posted an important notice on its website regarding two important issues:
- Automatic waiver of the penalty for failure to file the 2019 Form NC-3, along with required W-2 and 1099 statements, electronically
- Administrative change to the requirement to file 2019 federal Form 1099-MISC statements with the Department if the statements do not report North Carolina income tax withholding payments
The Association appreciates the opportunity to provide input to the NC DoR. The notice can be found here for your convenience.