Form Nc-30 - Income Tax Withholding Tables And Instructions For Employers - North Carolina - 2017 Page 2
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46Calendar of Employer’s Duties
At The Time a New
Employee is Hired
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Obtain a North Carolina Employee’s Withholding Allowance Certificate,
Form NC-4, Form NC-4 EZ, or NC-4 NRA, from each new employee
when hired. On each payment of wages to an employee, withhold
North Carolina income tax in accordance with the employee’s
withholding allowance certificate and the applicable withholding tax
table.
On or Before January 31 and At The
End of Employment
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Give each employee who received wages a Wage and Tax Statement,
Form W-2. Also, give each nonresident who received non-wage
compensation for personal services performed in North Carolina a
Form NC-1099PS, Personal Services Income Paid to a Nonresident,
and each ITIN Contractor a Form NC-1099-ITIN, Compensation
Paid to an ITIN Contractor, or Federal Form 1099-MISC. Give
each recipient of retirement distributions a completed Federal Form
1099-R, Distributions From Pensions, Annuities, Retirement or Profit-
Sharing Plans, IRAs, Insurance Contracts, etc.
File Annual Withholding Reconciliation (Form NC-3) together with
all N.C. Department of Revenue copies (copy 1) of the forms W-2,
W-2G, 1099-MISC, 1099-R, 1099-PS, or NC-1099-ITIN�
On February 16
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Begin withholding for each employee who previously claimed exemption
from withholding but has not given you a new Form NC-4 EZ for the
current year. If the employee does not give you a new completed
Form NC-4, withhold tax as if he or she is single with zero withholding
allowances.
Due Dates for:
Quarterly Filers
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See Section 15 for due dates for reporting and paying the tax withheld
on a quarterly basis.
Monthly Filers
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See Section 16 for due dates for reporting and paying the tax withheld
on a monthly basis.
Semiweekly Filers
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See Section 17 for due dates for reporting and paying the tax
withheld on a semiweekly basis.
NOTE: If any due date falls on a Saturday, Sunday or legal holiday, use the next business day�
Table of Contents
Page
Section
Page
Section
1.
General Information .................................................................3
14.
Employee’s Withholding Allowance Certificates,
2.
Who Are Employers .................................................................3
Form NC-4, Form NC-4EZ, or Form NC-4 NRA ....................10
3.
Withholding Identification Number ...........................................4
15.
Quarterly Returns and Payments ..........................................11
4.
Who Are Employees ................................................................4
16.
Monthly Returns and Payments ............................................11
5.
Treatment of Residents and Nonresidents ..............................4
17.
Semiweekly Payments ..........................................................12
6.
Withholding from Pensions, Annuities, and
18.
Paying Withholding Tax Electronically ...................................12
Deferred Compensation .............................................................4
19.
Electronic Funds Transfer (EFT) ...........................................12
7.
Withholding from Nonresidents for Personal Services
20.
Adjustments ...........................................................................12
Performed in North Carolina ....................................................6
21.
Payment of Tax ......................................................................12
8.
Withholding on Contractors Identified by an Individual
22.
Wage and Tax Statements.....................................................13
Taxpayer Identification Number (ITIN) ..................................8
23.
Annual Withholding Reconciliation ........................................13
9.
Payee’s Identification Number .................................................8
24.
Reporting 1099 Information ...................................................13
10.
Withholding from Wages .........................................................8
25.
Records to be Kept ................................................................14
11.
Payments Exempt From Withholding ......................................9
26.
Methods of Computing North Carolina Income
12.
Payroll Period ..........................................................................9
Tax Withholding .....................................................................14
13.
Supplemental Wages ..............................................................9
27.
Wage Bracket Tables .............................................................19
Page 2
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