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In case of failure to file any return on the date it is due, determined with regard to any extension of time for filing, the Secretary shall assess a penalty equal to five percent (5%) of the amount of the tax if the failure is for not more than one month, with an additional five percent (5%) for each additional
Form NC-40 is used to make a timely quarterly Individual Estimated Income Tax payment. The Departments online filing and payment system allows you to electronically file Form NC-40, Individual Estimated Income Tax. Using this system allows us to process your payment more accurately and efficiently.
Quarterly Filers - Employers who withhold an average of less than $250 from wages each month must file Form NC-5 and pay the withheld taxes on a quarterly basis. All quarterly returns and payments are due by the last day of the month following the end of the calendar quarter.
An employee who is a resident of NC is subject to NC withholding on all of his wages, whether he works in NC or in another state. EXCEPTION: NC withholding is not required if the other state in which the employee works requires the employer to withhold income for that state.
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Form NC-5 is used to file and pay withholding tax on a monthly or quarterly basis, based on your filing frequency. Form NC-5 is filed throughout the year, before you file Form NC-3.
(a) At any time after a husband and wife begin to live separate and apart from each other, a claim for equitable distribution may be filed and adjudicated, either as a separate civil action, or together with any other action brought pursuant to Chapter 50 of the General Statutes, or as a motion in the cause as provided
A Form 18 establishes a legal claim of injury on your behalf if filed within two years of the date of injury or occupational disease, and gives the required written notice to the employer if a copy is submitted to the employer within 30 days of the injury.

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