North Carolina State Tax Guide

State tax registration guide for North Carolina.

Need to register taxes in another state? Review the State Tax Guide section in our Tax Services Toolkit.

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 REQUIRED REGISTRATIONS

• Unemployment Insurance: North Carolina Employment Security Commission

• Income Tax Withholding: North Carolina Department of Revenue

 

 REQUIRED INFORMATION

• SIT ID # (format: XXXXXXXXX)

• SIT payment frequency

• SUI ID # (format: XX-XX-XXX)

• Current year SUI rate.

  

 REGISTERING FOR UNEMPLOYMENT INSURANCE

To register for your Unemployment Tax Number, visit the NC  website and register online.  

Once registered, you will receive an Unemployment Account Number (UI) and Unemployment Rate (%) which you will need to enter into Namely Payroll under Company > Tax screen (UI tax.) 
 

If you've run payroll in North Carolina in the past, you can find your ID and rate on the Unemployment Tax Rate Assignment notice you received from the Employment Security Commission. 

CONTACT:

If you need further assistance visit here , About, Contact Us.

 

REGISTERING FOR INCOME TAX WITHHOLDING

To register, go to the DOR website. Once registered, you will receive a Withholding Tax Account Number (WH) (called “Account ID”) which you will need to enter into Namely Payroll under Company > Tax (WH tax). 

TIP:

Future-date registration is possible for this state's income tax withholding! 

CONTACT:

Visit the same DOR website listed above (Contact Us) if you need further assistance. 

 POWER OF ATTORNEY FORMS

Please note, Namely does not require a Power of Attorney for this state at this time. It is not required to file or remit payments on your behalf. If one is needed to resolve a tax matter, the tax notice team will request one from you at that time.

If a Power of Attorney is requested from you, you should email completed copies of the forms namelyPOA@Namely.com with the CID in the subject line for processing. We will update our system and maintain a copy of each form for record-keeping purposes

For additional information on Power of Attorney, read Completing the Power of Attorney Package.

 STATE INCOME WITHHOLDING FORMS

Namely uploads Federal and State W-4 documents to your HRIS site for use during Onboarding, or if you need to send W-4s to employees who need to make withholding adjustments. 

TIP:

The most up to date W-4 documents can be found in the Namely section of the Document dropdown menu in Onboarding and Manage eSignature. 

Form Name: NC-4 

Accepts Fed W-4: No 

Comments: Each employee must fill out a Form NC-4, Employee's Withholding Allowance Certificate, or Form NC-4EZ, Employee's Withholding Allowance Certificate, showing the number of exemptions claimed. If an employee fails to provide a certificate, the employer must withhold as if the employee were single with no withholding allowances. North Carolina and federal laws concerning exemptions differ; the federal W-4 is not acceptable for state purposes.

A certificate filed by an employee is effective upon the first payment of wages thereafter and generally remains in effect until a new one is furnished. 

 PAYROLL + TAX FACTS

Refer to this document for more information:2022-2023 Federal and State: Payroll and Tax Fact Sheet.