- Paper: Letter (8.5in x 11in)
- Copies to print: 2
- Give a blank form to a new employee or to employees who have changes in their tax situation.
- The employee fills up this form and returns it to the employer.
- Employer to keep a copy for their record.
- If employee meets conditions listed below, mail to:
NORTH CAROLINA DEPARTMENT OF REVENUE
TAX COMPLIANCE-WITHHOLDING TAX
PO BOX 25000
RALEIGH NC 27640-0001
- Employers must keep a copy for their records.
- If the number of your claimed allowances decreases, you must file a new form within 10 days after the change.
- You may file a new form any time your withholding allowances increases.
You must send a copy of this form, if:
- The employee claims more than 10 withholding allowances
- The employee claims exemption from withholding and the employee's wages would normally exceed $200 per week.
For newly hired employees to report their withholding exemption to their employer. It is also for employees who have recently changed their tax status which will affect their withholding exemptions.