Form Nc-30 - Income Tax Withholding Tables And Instructions For Employers - North Carolina - 2017 Page 10
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46Vacation pay is subject to withholding as if it were
Nonresident Alien Employee’s Withholding
a regular wage payment. If vacation pay is paid in
Allowance Certificate, Form NC-4 NRA. Because
addition to the regular wages, treat the vacation pay
nonresident aliens are generally not allowed a
as supplemental wages. If vacation pay is for a time
standard deduction, nonresident alien employees must
longer than your usual payroll period, spread it over the
complete and sign a North Carolina Nonresident Alien
pay periods for which you pay it.
Employee’s Withholding Allowance Certificate, Form
NC-4 NRA. You must withhold tax using the “Single”
See Federal Publication 15, Employer’s Tax
filing status regardless of the employee’s actual marital
Guide, for additional information on supplemental wages.
status. If an employee does not give you a completed
NC-4 NRA, you must withhold as single with zero
Tips treated as supplemental wages. Withhold
allowances and also withhold the additional tax as
the income tax on tips from wages or from funds the
directed below.
employee makes available. If an employee receives
regular wages and reports tips, figure income tax as if the
Form NC-4 NRA requires the nonresident alien
tips were supplemental wages. If you have not withheld
employee to enter on line 2 an additional amount of
income tax from the regular wages, add the tips to the
Income tax to be withheld for each pay period to account
regular wages and withhold income tax on the total. If
for the inclusion of the standard deduction in the wage
you withheld income tax from the regular wages, you
bracket tables, percentage, and annualized methods
can withhold on the tips by method (a) or (b).
of computing income tax withheld. The additional tax
to withhold per pay period is identified in the following
14� Employee’s Withholding Allowance
chart and represents the income tax on the standard
Certificate, Form NC-4, Form NC-4
deduction for the single filing status ($8,750) divided
EZ, and Form NC-4 NRA
by the number of payroll periods during the year. For
example, an employee paid monthly is required to enter
Each new employee must complete and sign a
$41 ($8,750 X 5.599% ÷ 12).
North Carolina Employee’s Withholding Allowance
Certificate, Form NC-4, Form NC-4 EZ, or Form NC-4
Payroll
Weekly
Biweekly
Semimonthly
Monthly
NRA. If an employee does not give you a completed
Period
Form NC-4, Form NC-4 EZ, or Form NC-4 NRA, you
must withhold tax as if the employee is single with
Additional
$9
$19
$20
$41
zero withholding allowances. A certificate filed by a
Withholding
new employee is effective upon the first payment of
wages thereafter and remains in effect until a new one is
The additional withholding results in overwithholding
furnished unless the employee claimed total exemption
in two instances – (1) employees who earn less than
from withholding during the prior year. Important:
$8,750 per year, and (2) employees who are students or
A military spouse who claims exemption from
business apprentices and residents of India. To prevent
withholding under the Military Spouses Residency
overwithholding in the first instance, an employer should
Relief Act must submit a new Form NC-4 EZ each
limit the additional withholding to the lesser of the
year� The military spouse must attach a copy of
amount reported by the employee on line 2 or 5.599% of
their spousal military identification card and a copy
the wages for that period if the amount of wages for that
of the servicemember’s most recent leave and
period multiplied by the number of payroll periods during
earnings statement� The military spouse must also
the year is $8,750 or less. The following chart lists the
submit a new NC-4 EZ immediately upon determining
wages per period that qualify for the 5.599% limitation.
that the spouse no longer meets the requirements
Wages exceeding the amounts in the chart are subject
for the exemption. State and federal definitions of
to the entire amount of additional withholding.
dependent, single person, married, head of household
and qualifying widow(er) are the same; however, the
Payroll Period
Additional withholding
number of allowances to which an individual is entitled
from line 2 limited to
will differ. Federal Withholding Allowance Certificates
5.599% of the amount
are not acceptable.
of wages if wages do not
exceed:
You are not required to determine whether the total
Weekly
$168
amount of allowances claimed is greater than the total
amount to which the employee is entitled. However,
Biweekly
$336
you should immediately advise the Department if you
Semimonthly
$364
believe that the amount of allowances claimed by an
Monthly
$729
employee is greater than the amount to which such
employee is entitled.
Page 10
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