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North Carolina Income Tax Withholding Requirements

Filed under Payroll Taxes. Fact checked on February 8, 2013.

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Employers in North Carolina must conform with these state rules relating to income tax withholding and administration.

General Withholding Requirement: North Carolina income tax generally must be withheld from wages paid to resident employees for services performed either within or without the state and from wages paid to nonresident employees for services performed in the state. However, a resident employee's wages are not subject to withholding if the wages have been subjected to another state's income tax withholding.

Employee Withholding Exemption Forms: North Carolina Form NC-4 must be completed by each employee, to determine the appropriate level of state income tax to withhold from earnings. Of course, Federal Form W-4 also must be completed by each employee, to determine the appropriate level of federal income tax to withhold from earnings.

Reciprocal Agreements: None.

Administration:

North Carolina Department of Revenue
P.O. Box 25000
Raleigh, North Carolina 27640-0640
Telephone: 877-252-3052

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