North Carolina Payroll Tax Reporting and Information Returns
Employers in North Carolina must comply with these state rules relating to payroll tax reporting and filing information returns.
Statements to Employees: Federal Form W-2 by January 31, or within 30 days of date of last payment of wages.
Information Returns: Federal Form 1099 for each individual who is paid compensation not subject to withholding; federal transmittal Form 1096. Both forms due February 28.