North Carolina § 105-163 - 7. Statement to employees; information to Secretary.

§ 105-163. 7. Statement to employees; information to Secretary.

Report to Employee. - Every employer required to deduct and withhold from an employee's wages under G.S. 105-163.2 shall furnish to the employee in respect to the remuneration paid by the employer to such employee during the calendar year, on or before January 31 of the succeeding year, or, if the employment is terminated before the close of the calendar year, within 30 days after the date on which the last payment of remuneration is made, duplicate copies of a written statement showing the following: The employer's name, address, and taxpayer identification number. The employee's name, address, and social security number. The total amount of wages or remuneration made. The total amount deducted and withheld under G.S. 105-163.2. Informational Return to Secretary. - Every employer shall annually file an informational return with the Secretary that contains the information given on each of the employer's written statements to an employee. The Secretary may require additional information to be included on the informational return, provided the Secretary has given a minimum of 90 days' notice of the additional information required. The informational return is due on or before January 31 of the succeeding year and must be filed in an electronic format as prescribed by the Secretary. If the employer terminates its business or permanently ceases paying wages during the calendar year, the informational return must be filed within 30 days of the last payment of remuneration. The informational return required by this subsection is in lieu of the report required by G.S. 105-154. Repealed by Session Laws 2002-72, s. 16, effective August 12, 2002. Deduction Disallowance. - The Secretary may request a person who fails to timely file statements of payment to another person with respect to wages, dividends, rents, or interest paid to that person to file the statements by a certain date. If the payer fails to file the statements by that date, and, in addition to any applicable penalty under G.S. 105-236, the amounts claimed on the payer's income tax return as deductions for salaries and wages or rents or interest shall be disallowed to the extent that the payer failed to comply with the Secretary's request with respect to the statements. An employer that is not doing business in this State because it is a nonresident business performing disaster-related work during a disaster response period at the request of a critical infrastructure company is not required to file an information return with the Secretary. However, the employer must furnish to an employee, upon request, any information necessary for that person to properly file a State income tax return. The definitions and provisions in G.S. 166A-19.70 A apply to this paragraph. History (1959, c. 1259, s. 1; 1973, c. 476, s. 193; 1989 (Reg. Sess., 1990), c. 945, s. 11; 1993 (Reg. Sess., 1994), c. 679, s. 8.3; 1997-109, s. 2; 2002-72, s. 16; 2015-259, s. 7.1(a); 2018-5, s. 38.10(n); 2019-187, s. 1(n).) Editor's Note. - Session Laws 2015-259, s. 7.1(f), made the amendment to this section by Session Laws 2015-259, s. 7.1(a), applicable to information returns required to be filed with the Secretary in 2016 for the 2015 taxable year. Session Laws 2018-5, s. 1.1, provides: "This act shall be known as the 'Current Operations Appropriations Act of 2018.'" Session Laws 2018-5, s. 39.7, is a severability clause. Session Laws 2019-187, s. 3, made the last paragraph in subsection (b), as added by Session Laws 2019-187, s. 1(m), effective August 1, 2019, and applicable to disaster declarations on or after that date. Effect of Amendments. - Session Laws 2015-259, s. 7.1(a), effective for taxable years beginning on or after January 1, 2015, rewrote subsections (a) and (b). For applicability, see Editor's note. Session Laws 2018-5, s. 38.10(n), effective June 12, 2018, in subsection (b), in the heading, substituted "Informational Return" for "Report", in the first sentence, substituted "annually file an information return" for "file an annual report", in the second and third sentences, substituted "informational return" for "report", deleted the former fourth sentence, which read: "The Secretary may, upon a showing of good cause, waive the electronic submission requirement.", added the present fourth sentence, and, in the last sentence, substituted "The informational return" for "The report"; and added subsection (d). Session Laws 2019-187, s. 1(m), added the last paragraph in subsection (b). For effective date and applicability, see editor's note.