Form Nc-30 - Income Tax Withholding Tables And Instructions For Employers - North Carolina - 2017 Page 11
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46Penalty. If an employee provides a withholding
Example: Employee is a nonresident alien and is paid
on a monthly basis. Employee earns wages of $500
allowance certificate that contains information which
in February 2017. Employee files a Form NC-4 NRA
has no reasonable basis and results in a lesser amount
claiming zero allowances on line 1 and additional
of tax being withheld than would have been withheld
withholding of $41 on line 2. According to the tax
had the employee furnished reasonable information,
tables, no withholding is due. Without the modification,
the employee is subject to a penalty of 50 percent of
Employer will withhold $41. Using the modification,
the amount not properly withheld.
Employer will withhold $28 ($500 X 5.599%).
If an employee’s withholding allowances should
To prevent overwithholding in the second instance, an
decrease, requiring more tax to be withheld, the
employee who is a student or business apprentice and
employee is required to provide an amended certificate
a resident of India should enter $0 on line 2 of Form
within 10 days after the change. If the allowance
NC-4 NRA.
increases, requiring less tax to be withheld, the
employee may provide an amended certificate any time
Wages that are exempt from U. S. income tax under an
after the change.
income tax treaty are generally exempt from withholding.
Residents of Canada and Mexico who enter or leave
Additional withholding allowances may be
the United States at frequent intervals are not subject
claimed by taxpayers expecting to have allowable
to withholding on their wages if these persons either
itemized deductions exceeding the standard deduction
(1) perform duties in transportation service between the
or allowable adjustments to income.
One additional
United States and Canada or Mexico, or (2) perform
allowance may be claimed for each $2,500 that the
duties connected to the construction, maintenance, or
itemized deductions are expected to exceed the standard
operation of water-way, viaduct, dam, or bridge crossed
deduction and for each $2,500 of adjustments reducing
by, or crossing, the boundary between the United States
income. If an employee will be entitled to a tax credit,
and Canada or the boundary between the United States
he may claim one additional allowance for each $140.
and Mexico. Nonresident aliens who are bona fide
residents of the U.S. Virgin Islands are not subject to
Additional withholding. To increase withholding,
withholding of tax on income earned while temporarily
an employee may claim fewer allowances or may enter
employed in the United States.
into an agreement with his employer and request that an
additional amount be withheld by entering the desired
Submission of certain withholding allowance
amount on line 2 of Form NC-4 or Form NC-4 EZ or
certificates. Although no longer required by the IRS,
Line 3 of Form NC-4 NRA.
North Carolina requires an employer to submit copies
of any certificates (Form NC-4, Form NC-4 EZ, or Form
15� Quarterly Returns and Payments
NC-4 NRA) on which the employee claims more than
An employer who withholds an average of less than
10 withholding allowances or claims exemption from
$250 of North Carolina income tax per month must file
withholding and the employee’s weekly wages would
a quarterly Withholding Return, Form NC-5, and pay
normally exceed an amount equal to the North Carolina
the tax quarterly. The quarterly return and payment
standard deduction for an individual with a filing status
are due by the last day of the month following the end
of single divided by 52. For tax year 2017, the weekly
of the calendar quarter.
wage amount would be $168 (standard deduction for
single individual is $8,750 divided by 52 = $168). Retain
If you temporarily cease to pay wages after you are
the original certificate in your files..
registered, you should file a return for each quarter even
though you have no withholding or wages to report.
When to submit. An employer filing quarterly
Do not report more than one calendar quarter on one
withholding reports is required to submit copies of the
return.
certificates received during the quarter at the time for
filing the quarterly report. An employer filing monthly
16� Monthly Returns and Payments
withholding reports is required to submit copies of the
certificates received during the quarter at the time
An employer who withholds an average of at least
for filing the monthly report for the third month of the
$250 but less than $2,000 of North Carolina income tax
calendar quarter. Copies may be submitted earlier and
per month must file a monthly Withholding Return, Form
for shorter reporting periods.
NC-5, and pay the tax monthly. All monthly returns and
payments are due by the 15th day of the month following
Mail the certificate to: North Carolina Department
the month in which the tax was withheld; except the
of Revenue, Tax Compliance-Withholding Tax, PO
return and payment for the month of December are due
Box 25000, Raleigh, North Carolina 27640-0001�
by January 31.
Page 11
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