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For New Tax Law, Employers Must Collect Employee’s Withholding Allowance Certificate by Dec. 31

Dec. 17, 2013. The North Carolina General Assembly recently enacted the Tax Simplification and Reduction Act which becomes effective for taxable years beginning on or after January 1, 2014. Under this new law, all taxpayers will pay a lower rate and be granted a higher standard deduction. Taxpayers may no longer claim a personal exemption for themselves, their spouse, children, or any other qualifying dependents. Additionally, many deductions and tax credits that impact North Carolina withholding tax are no longer available for tax years beginning on or after January 1.

As a result of this Act, every employer must have all employees provide a new Employee’s Withholding Allowance Certificate, either Form NC-4 EZ or Form NC-4.

  • The new form must be completed by the employee and provided to the employer so the correct amount of State income tax is withheld for any payment periods beginning on or after January 1, 2014.

Likewise, all recipients of pension or annuity payments must complete and provide to their payer a new Withholding Certificate for Pension or Annuity PaymentsForm NC-4P ,(Revised 11/25/13) in order to withhold the correct amount of State income tax for any pension payment periods beginning on or after January 1, 2014.

NCDOR will notify employers and pension payers of the new requirement by mail.

Review the notification packet (Revised 11/25/13), which includes new versions of the NC-4 EZ, NC-4 and NC-4P along with instructions and other related information.

Completed NC-4 forms should not be mailed to NCDOR unless an employee claims more than 10 allowances.


Questions: employers or pension payers with questions may call this special help number: 1-877-252-4487. The number will be available until Feb. 28, 2014.      

(Note: Unlike most tax forms, you can save time by printing the NC-4 EZ, NC-4, and NC-4P directly from the links below. Since these documents are not scanned or machine read, the forms may be copied and distributed as needed.)