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North Carolina Income Tax Withholding Payment and Filing Requirements

Filed under Payroll Taxes. Fact checked on February 8, 2013.

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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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