North Carolina Amended Annual Withholding Reconciliation

Amended Annual Withholding Reconciliation
Form NC-3X
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NORTH
CAROLINA
DEPARTMENT
OF REVENUE

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NC-3X

Amended Annual Withholding Reconciliation

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Form NC-3X and corrected W-2 and 1099 statements, collectively (“Form NC-3X”) may be filed electronically. To file Form NC-3X electronically, visit
the Department’s website at www.ncdor.gov.

Staple Corrected Statements Here



General Instructions
Use this form to amend a previously filed Form NC-3, Annual Withholding Reconciliation, if you do not submit the information electronically. If corrections
were made to previously filed W-2 or 1099 statement(s) (including Form 1042-S), attach the corrected statement(s) to this form in the designated area.
Due Date - Generally, Form NC-3X and the corrected statements must be filed with the Department as soon as an error is discovered on Form NC-3
or any statement attached to Form NC-3.
If a federal determination changes or corrects the amount of tax the taxpayer is required to withhold and pay to the IRS, Form NC-3X and the corrected
statements must be filed with the Department within six months of being notified about each change or correction.
If the taxpayer voluntarily files an amended return or corrected statements with the IRS, the taxpayer must file Form NC-3X and corrected statements
with the Department within six months of filing the amended return or statements with the IRS. If the adjustment results in a decrease in the North
Carolina income tax withholdings, generally, the claim for refund of overpayment of taxes must be filed with the Department on or before three years
after the due date of the return or two years after payment of the tax, whichever is later. Important: No refund is allowed if the taxpayer withheld
the overpaid amount from the wages or compensation of the taxpayer’s employees or contractors.
Penalties - By law, the Department may impose the following penalties against a taxpayer for failure to comply with the tax statutes:
• failure to file a tax return on the date it is due (5% per month with a maximum of 25% on the amount of additional tax due), and
• failure to pay tax when due (10% on the amount of additional tax due).
The failure to pay penalty will not be assessed if the amount of tax shown due on an amended return is paid when the return is filed.

Specific Instructions
Identifying Information - Enter the Account ID, Federal Identification Number (FEIN), or Social Security Number (SSN) in the space provided. Do
not use dashes to separate the FEIN or SSN.
Legal Name and Address - Enter the taxpayer’s legal name and address in the space provided. Use capital letters.
Line 1 -	Total annual tax withheld per W-2, W-2C, or 1099 statements as corrected. Submit only the corrected North Carolina statements for verification.
Attach the statements to this page at the box located at the top left-hand corner of the page.
Line 2 -	Enter the tax withheld per statements as originally reported or previously adjusted.
Line 3 -	If Line 2 is more than Line 1, subtract and enter the refund due.
Line 4 -	If Line 1 is more than Line 2, subtract and enter the additional tax due. Make check payable in U.S. currency.
Line 5 -	Enter the applicable interest and penalties. The interest rate is set semiannually by the Secretary of Revenue and is published on the
Department’s website at www.ncdor.gov.
Line 6 - 	Add Lines 4 and 5. This is the total tax, penalties, and interest due. Make your check or money order payable to the North Carolina Department
of Revenue. The Department will not accept a check or money order unless it is drawn on a U.S. (domestic) bank and the funds are payable
in U.S. dollars.

Use blue or black ink to complete this form.
Do not cut this form or detach the bottom portion.
Submit this form in its entirety.

Mail to: N.C. Department of Revenue, P.O. Box 25000, Raleigh, NC 27640-0630

Amended Annual Withholding Reconciliation
North Carolina Department of Revenue

For Calendar Year

1. Total Annual Tax Withheld
as Corrected (Attach only the

(YYYY)

corrected W-2, W-2C, or 1099
statements for verification)

FEIN or SSN (No dashes)

Account ID

2. Tax Withheld as Originally
Reported or Previously
Adjusted (Per original statements)
3. Refund Due

Legal Name (USE CAPITAL LETTERS FOR YOUR NAME AND ADDRESS)

(If Line 2 is more than Line 1,
subtract and enter Refund Due)

4. Additional Tax Due

Street Address

(If Line 1 is more than Line 2,
subtract and enter Tax Due)

City

State

Zip Code (5 Digits)

5. Interest and Penalties
6. Total Amount Due
(Add Lines 4 and 5)

Signature:

Date:

I certify that, to the best of my knowledge, this return is accurate and complete.
Title:

Phone: (

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NC-3X
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