Income Tax Withholding Tables And Instructions For Employers Page 2
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69Calendar of Employer’s Duties
At The Time a New
Employee is Hired
...........................................................
Obtain a North Carolina Employee’s Withholding Allowance Certificate,
Form NC-4, 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. Form NC-4 is included in this
booklet and may be photocopied.
On or Before January 31 and At The
End of Employment
........................................................
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 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 distributions a completed Form 1099-R, Distributions
From Pensions, Annuities, Retirement or Profit-Sharing Plans, IRAs,
Insurance Contracts, etc.
By December 1
.................................................................
Ask for a new Form NC-4, Employee’s Withholding Allowance
Certificate, from each employee who claimed total exemption from
withholding during the year.
On February 16
.................................................................
Begin withholding for each employee who previously claimed exemption
from withholding but has not given you a new Form NC-4 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.
On or Before February 28
...............................................
File Annual Withholding Reconciliation (Form NC-3 or NC-3M)
together with all N.C. Department of Revenue copies (copy 1) of the
(February 29 if a leap year)
forms W-2, W-2G, 1099-MISC, 1099-R, Form 1099-PS, or Form
NC-1099-ITIN.
Due Dates for:
Quarterly Filers
.................................................................
See Section 15 for due dates for reporting and paying the tax withheld
on a quarterly basis.
Monthly Filers
...................................................................
See Section 16 for due dates for reporting and paying the tax withheld
on a monthly basis.
Semiweekly Filers
...........................................................
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
Section
Page
1.
General Information .................................................................3
16.
Monthly Returns and Payments ............................................10
2.
Who Are Employers .................................................................3
17.
Semiweekly Payments ..........................................................10
3.
North Carolina Withholding Identification Number...................4
18.
Paying Withholding Tax Electronically ...................................11
4.
Who Are Employees ................................................................4
19.
Electronic Funds Transfer (EFT) ...........................................11
5.
Treatment of Residents and Nonresidents ..............................4
20.
Adjustments ...........................................................................11
6.
Withholding from Pensions, Annuities, Deferred Compensation .4
21.
Payment of Tax ......................................................................11
7.
Withholding from Nonresidents for Personal Services
22.
Wage and Tax Statements.....................................................11
Performed in North Carolina ....................................................6
23.
Annual Withholding Reconciliation ........................................12
8.
Withholding on Contractors Identified by an ITIN ....................7
24.
Reporting 1099 Information ...................................................12
9.
Payee’s Identification Number .................................................8
25.
Reporting on CD-Rom or Computer Printout.........................12
10.
Withholding from Wages .........................................................8
26.
Records to be Kept ................................................................13
11.
Payments Exempt From Withholding ......................................8
27.
Methods of Computing North Carolina Income
12.
Payroll Period ..........................................................................9
Tax Withholding .....................................................................13
13.
Supplemental Wages ..............................................................9
28.
Wage Bracket Tables .............................................................19
14.
Employee’s Withholding Allowance Certificates,
*
Form NC/BR, Application For Withholding Identification Number
Form NC-4 ...............................................................................9
*
Form NC-4, Employee’s Withholding Allowance Certificate
15.
Quarterly Returns and Payments ..........................................10
*
Form NC-4P, Withholding Certificate for Pension and
Annunity Payments
Page 2
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