I did not withhold any tax from my contractors (1099-MISC) in 2017. Do I need to file form NC-3 (Annual Withholding Reconciliation) for the state of North Carolina?

[hlucablight]

My Business does not have any employee. We only use contractors and we did not withhold any state/federal tax from their pay checks. At the end of the year, we would send out form 1099-MISC for each contractors.

Do I have to file form NC-3 for North Carolina?

[AmandaR1]

No, you only need to file form NC-3 if you withhold state income taxes. See here for more.