Information Reporting Frequently Asked Questions

Why does the North Carolina Department of Revenue (NCDOR) require information reporting? 

In 2015, the North Carolina General Assembly passed G.S. 105-251.2 requiring informational reporting.  The purpose of this law is to provide the NCDOR with third party information that will help identify compliance with the Revenue Laws of North Carolina. 

Who is required to file an information report? 

The following groups are required to comply with N.C.G.S. 105-251.2:

• ABC stores in the ABC System
• Beer and Wine Wholesalers
• Holders of Unfortified Winery, Fortified Winery, Brewery, or Distillery permits
• Occupational Licensing Boards

What report do I need to file?

What information is required? 

The information required depends on the report being filed.

NCIR-BW, Report by Beer and Wine Wholesalers of Wholesale Sales of Alcohol

NCIR-ABC, Report by ABC Board of Wholesale Sales of Alcohol 

NCIR-OL, Report by Occupational Licensing Boards of their Licensees

I am a Beer and Wine Wholesaler or ABC Board.  Do I still have to file an information report if I made no wholesale sales, sold only to a distributor, or only made wholesale sales to myself? 

Yes.  You must file the report even if you did not make sales for resale during the year.  On the report, you must indicate no wholesale sales were made during the year.

How can I electronically file the information report? 

Beer and Wine Wholesalers, ABC Boards, and Occupational License Boards are required to file the annual report using the Information Reporting Application.  You must have internet access and the ability to create files in a .txt, .csv, or Excel format.  You can find file specifications for creating a .txt or .csv file as well as the Excel report templates on the File Specifications page.

Where can I find instructions for Information Reporting? 

Instructions for creating a .txt or .csv file as well as instructions for completing the Excel report templates are on the File Specifications page. 

I am a Beer and Wine Wholesaler.  How do I find the NC Sales Tax ID for my customers? 

Beer and Wine Wholesalers are required to report the NC Sales Tax ID number for each customer included in the Customer file.  The customer should provide their NC Sales Tax ID number to the wholesaler in accordance with N.C.G.S. 105-164.28(a).  The NC Sales Tax ID number can be found on a completed Form E-595E, Streamlined Sales and Use Tax Certificate of Exemption in Section 4, row G Resale #.  Alternatively, you can look up a customer’s NC Sales Tax ID using the Registry of Sales and Use Tax Numbers.  Instructions on how to search using a wildcard are included below the search feature.

I am a Beer and Wine Wholesaler.  How do I find the ABC Permit number for my customers? 

Beer and Wine Wholesalers should obtain the ABC Permit number, as issued by the NC ABC Commission, from each customer.  Alternatively, you can look up a customer's ABC Permit number using the ABC Commission Permittee Search.  NC Sales Tax ID numbers, FEINs, or other ID numbers may not be substituted for a valid ABC Permit number.  

When is the information report due? 

The due date for filing the NCIR-BW, NCIR-ABC, and NCIR-OL reports is July 1 of the following calendar year.  When July 1 falls on a weekend, the due date is the next business day.

Will this information report be requested every year? 

Yes.  This is an annual requirement set forth through N.C.G.S. 105-251.2.  The Secretary will request the information report be filed by the due date each year for the preceding calendar year.  This same report will not be requested again if you have filed the report by the due date and the report is error-free.  The NCDOR maintains the right to contact you for a report that was requested and not filed, not filed by the due date, or contained errors and must be resubmitted.  The report must be filed electronically using the Information Reporting Application.

Will I be charged a penalty for not filing by the due date? 

If you do not file by the due date, you will be subject to a penalty of fifty dollars ($50) per day up to a maximum penalty of one thousand dollars ($1,000). 

Will I be charged a penalty if I am unable to file the information report electronically?

If you do not file the NCIR-BW, NCIR-ABC, or NCIR-OL report electronically, you will be subject to the two hundred dollar ($200) penalty for failure to file the report in the format prescribed by the Secretary.

How do I request a waiver of an informational return penalty?

You can request a waiver of the failure to timely file an informational return penalty or the penalty for failure to file an informational return in the format prescribed by the Secretary in the following ways:

• By submitting Form NC-5501
  • If you file Form NC-5501 prior to receiving a notice of assessment from the Department, you do not need to enter the “Amount of Penalty” or the “Notice Number” in Part 3 of the form.
• By calling 1-877-252-3052
• By writing a letter   
  

Note: The Department will notify you of its decision to either grant or deny said request.  The penalty waiver request for failure to file an informational return timely will affect your good compliance record for the purpose of future penalty waiver requests.  The penalty waiver request for failure to file an informational return in the format prescribed by the Secretary will not affect your good compliance record for the purpose of future penalty waiver requests.

For additional details, see the Department's Penalty Waiver Policy.