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.
If the employee does not complete this form before the first day of the first payroll period that ends on or after January 1, the employer is required to withhold as "Single" with zero allowances.
If employee meets conditions listed below, mail to:
North Carolina Department of Revenue
Tax Compliance-Withholding Tax
PO Box 25000
Raleigh NC 27640-0001
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.
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.
