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.

• 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
  

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.
• 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.

Purpose#

To be used by nonresidents 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
Electronic Services: (877) 308-9103

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

Download#

Report a correction#