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North Carolina

Unemployment forms

Contact information

Agency: Division of Employment Security

Website: https://des.nc.gov/

Unemployment ID format

7 digits formatted as ##-##-###, 8 digits formatted as ##-##-### #, OR 10 digits

Tax payment details

Deposit schedule	Due date*	Payment methods	Zero filing required	Zero EFT accepted
Quarterly	Last day of the following month	Check, ACH	N/A	N/A

*Due date adjusts for non-banking days

The Employment Security Commission of North Carolina accepts EFT Debit and EFT Credit payments of unemployment taxes.

The North Carolina Division of Employment Security requires all EFT users to submit an Authorization Agreement form before submitting tax payment files. For ACH credit payments you must contact the Tax Department at (919) 707-1150. Once approved, you will receive a packet of information that includes tax addenda record formats and state routing and bank account numbers. Please use this information to verify that all bank account information is correctly entered in the application prior to remitting any tax payments to your bank for processing.

For more information on EFT payments visit North Carolina Division of Employment Security and search ACH Handbook
.

NCUI 101 and NCUI 101-B

Filing methods:
Paper, Internet

Internet file format:
ICESA

Form due date:
Last day of the following month (adjusts for non-banking days)

Form filing address:

NC Dept. of Commerce, Division of Employment Security,
PO Box 26504
Raleigh, NC
27611-6504

note

Registration is required to Internet file.

Navigate to the NCSUITS website and follow the instructions to file online.

Withholding forms

Contact information

Agency: North Carolina Department of Revenue

Website: https://www.ncdor.gov/

Withholding ID format

9 digits

Tax payment details

Deposit schedule	Due date*	Payment methods	Zero filing required	Zero EFT accepted
Semiweekly (Federal)	3 banking days after the period end	Check, ACH	Yes	No
Monthly	15th of the following month/year-end is last day of the following month	Check, ACH	Yes	No
Quarterly	Last day of the following month	Check, ACH	Yes	No

*Due date adjusts for non-banking days

ACH/EFT payment information

The North Carolina Department of Revenue accepts EFT Debit and EFT Credit payments of withholding taxes.

North Carolina Department of Revenue determines whether a taxpayer is subject to the Electronic Funds Transmission (EFT) requirement by reviewing tax payment histories for a twelve consecutive month period. If you are required to submit tax payment files via EFT, you will be notified by mail at least sixty days prior to the first day of the month in which a payment is due. Once required, an employer must participate for a minimum of 12 consecutive months.

Employers who were not notified can remit their taxes via EFT on a voluntary basis. Once registered, an employer must participate for a minimum of 12 consecutive months.

The North Carolina Department of Revenue requires all EFT users to submit Form EFT-100C Electronic Funds Transfer Authorization Agreement prior to submitting tax payment files. To access EFT-100C form go to North Carolina Department of Revenue and search ACH Credit Payment Method Authorization Agreement
.

NC-5

Filing methods:
Paper

Form due date:
By deposit schedule (adjusts for non-banking days)

Form filing address:

North Carolina Department of Revenue,
PO Box 25000
Raleigh, NC
27640-0615

NC-5P

Filing methods:
Paper

Form due date:
3 banking days after the period end

Form filing address:

North Carolina Department of Revenue,
PO Box 25000
Raleigh, NC
27640-0050

NC-5Q

Filing methods:
Paper, Internet

Internet file format:
.txt

Form due date:
Last day of the following month (adjusts for non-banking days)

Form filing address:

North Carolina Department of Revenue,
PO Box 25000
Raleigh, NC
27640-0605

NC-3

Filing methods:
Web fill-in, Electronic

Electronic file format:
FSET

Form due date:
January 31st (adjusts for non-banking days)

Form filing address:

North Carolina Department of Revenue,
PO Box 25000
Raleigh, NC
27640-0001

W-2 Copy 1

Filing methods:
Electronic

Electronic file format:
FSET

Form due date:
January 31st (adjusts for non-banking days)

1099 forms