Overview

North Carolina employers who withhold state income tax must file with the North Carolina Department of Revenue (NCDOR). North Carolina has a specific requirement not shared by every state: both a quarterly return and an annual reconciliation must be filed — Form NC-5Q and Form NC-3 — in addition to a separate unemployment insurance wage report filed with the state's Division of Employment Security.

The TaxBandits API supports the automation of Form NC-5Q, Form NC-3, and North Carolina's UI wage report.

Forms supported

Form	Type	Filing frequency	Due date
Form NC-5Q	WH	Quarterly	Last day of the month following the quarter end
Form NC-3	WH	Annually	January 31 following the tax year
UI Wage Report	UI	Quarterly	Last day of the month following the quarter end

Key compliance notes

• For semi-weekly filers. Form NC-5Q reconciles withholding for employers on North Carolina's semi-weekly deposit schedule; the DepositSchedule field currently accepts "SemiWeekly."
• Requires an EIN. For NC-5Q, IsEIN must always be set to TRUE; EIN is the only accepted TIN type at the state level.
• Zero filing required. A return must be filed every quarter, even if no wages were paid or no tax was withheld.

Before filing, you can simulate the entire verification flow in our Sandbox environment without submitting real data to state agencies. See how

Available endpoints

Based on the form you're required to file, use the corresponding endpoints.

To use the following endpoints, you must first call the Auth method to obtain an access token. Include this token in your request header as a Bearer token. Refer to OAuth 2.0 Authentication for details on JWT-based authentication.

Form NC-5Q

• Create – Generates a new Form NC-5Q quarterly withholding return for the specified tax year and quarter.
• Update – Modifies the details of a previously created Form NC-5Q return before it's transmitted.
• Get – Retrieves the details of a previously created Form NC-5Q return.

Form NC-3

• Create – Generates a new Form NC-3 annual withholding reconciliation for the specified tax year.
• Update – Modifies the details of a previously created Form NC-3 return before it's transmitted.
• Get – Retrieves the details of a previously created Form NC-3 return.

UI Wage Report

• Create – Generates a new North Carolina UI wage report for the specified quarter.
• Update – Modifies the details of a previously created UI wage report before it's transmitted.
• Get – Retrieves the details of a previously created UI wage report.