Submission 1#

Manual

• Paper: Letter (8.5in x 11in)

• Copies to print: 2

• This form may be requested by the department from the employer.

• A new certificate must be filed with the employer within 10 days if the withholding allowance decreases.

• Eaach employee must complete this form.

Online

Login: http://www.dornc.com/electronic/business/index.html

Notes#

• Employees may claim exemption from withholding if one of the following conditions apply:
  • Residents of Canada and Mexico performing in transportation service between the US and Canada or Mexico.
  • Residents of Canada and Mexico perform duties connected to the construction, maintenance , or operation of a water-way, viaduct, dam, or bridge crossed by, or crossing, the boundary between the US and Canada or the boundary between the US and Mexico.
• Nonresident aliens that are residents of the US Virgin Islands are not subject to withholding tax on income earned while temporarily employed in the United States.

Purpose#

To be used by nonresident employees to file exemption from state withholding tax.

Learn more#

Income Tax Withholding Instructions for Employers

Contact#

North Carolina Department of Revenue

General Tax Information: 877-252-3052
Tax Assistance for international callers: 1-919-814-9701

Contact: http://www.dor.state.nc.us/aboutus/phones.html

Download#

Report a correction#