[{"data":1,"prerenderedAt":-1},["ShallowReactive",2],{"detail-sidebar-cat-1-en-105":3,"doc-seo-303729-105":53,"doc-detail-303729-en":126},{"code":4,"msg":5,"data":6},0,"success",[7,14,19,24,29,34,39,44,49],{"id":8,"doc_module":9,"doc_module_name":10,"category_name":11,"show_sort_weight":12,"slug":13},11,1,"Template","Presentations",90,"presentations",{"id":15,"doc_module":9,"doc_module_name":10,"category_name":16,"show_sort_weight":17,"slug":18},12,"Resumes",80,"resumes",{"id":20,"doc_module":9,"doc_module_name":10,"category_name":21,"show_sort_weight":22,"slug":23},14,"Invoices",70,"invoices",{"id":25,"doc_module":9,"doc_module_name":10,"category_name":26,"show_sort_weight":27,"slug":28},15,"Posters",60,"posters",{"id":30,"doc_module":9,"doc_module_name":10,"category_name":31,"show_sort_weight":32,"slug":33},16,"Social Media",50,"social-media",{"id":35,"doc_module":9,"doc_module_name":10,"category_name":36,"show_sort_weight":37,"slug":38},17,"Forms",40,"forms",{"id":40,"doc_module":9,"doc_module_name":10,"category_name":41,"show_sort_weight":42,"slug":43},18,"Letters",30,"letters",{"id":45,"doc_module":9,"doc_module_name":10,"category_name":46,"show_sort_weight":47,"slug":48},21,"Paper Templates",5,"papers-templates",{"id":50,"doc_module":9,"doc_module_name":10,"category_name":51,"show_sort_weight":4,"slug":52},158,"General","general-158",{"code":4,"msg":54,"data":55},"ok",{"site_id":56,"language":57,"slug":58,"title":59,"keywords":60,"description":61,"schema_data":62,"social_meta":119,"head_meta":121,"extra_data":123,"updated_unix":125},105,"en","2026-income-tax-withholding-tables-and-instructions-for-employers","2026 Income Tax Withholding Tables and Instructions for Employers","","2026 Income Tax Withholding Tables and Instructions for Employers provide guidance for North Carolina employers on how to withhold state individual income tax from wages, nonwage compensation, and retirement or other reportable distributions. The publication reflects a 2026 income tax rate change to 3.99% and explains required employee and payee forms, including W-2, NC-1099M, and related federal information returns. It also outlines employer filing duties, electronic filing options, and payment due dates by filing frequency.",{"@graph":63,"@context":118},[64,80,101],{"@type":65,"itemListElement":66},"BreadcrumbList",[67,71,74,77],{"item":68,"name":69,"@type":70,"position":9},"https://docshare.wps.com","Home","ListItem",{"item":72,"name":10,"@type":70,"position":73},"https://docshare.wps.com/template/",2,{"item":75,"name":51,"@type":70,"position":76},"https://docshare.wps.com/template/general/",3,{"item":78,"name":59,"@type":70,"position":79},"https://docshare.wps.com/template/2026-income-tax-withholding-tables-and-instructions-for-employers/303729/",4,{"url":78,"name":59,"@type":81,"image":82,"author":87,"headline":59,"publisher":90,"fileFormat":93,"inLanguage":57,"description":61,"dateModified":94,"datePublished":95,"encodingFormat":93,"isAccessibleForFree":96,"interactionStatistic":97},"DigitalDocument",{"url":83,"@type":84,"width":85,"height":86},"https://docshare.wps.com/thumbnails/2026-income-tax-withholding-tables-and-instructions-for-employers/303729.png","ImageObject",442,249,{"name":88,"@type":89},"Marry","Person",{"url":68,"name":91,"@type":92},"DocShare","Organization","application/pdf","2026-09-20","2026-09-19",true,{"@type":98,"interactionType":99,"userInteractionCount":9},"InteractionCounter",{"@type":100},"ViewAction",{"@type":102,"mainEntity":103},"FAQPage",[104,110,114],{"name":105,"@type":106,"acceptedAnswer":107},"What change affects the 2026 withholding calculations for individual income tax?","Question",{"text":108,"@type":109},"For tax year 2026, the individual income tax rate is 3.99%. This change is reflected in the tables, computations, and related withholding allowance certificate forms.","Answer",{"name":111,"@type":106,"acceptedAnswer":112},"Which withholding allowance certificate forms must employers obtain from employees?",{"text":113,"@type":109},"Employers must obtain a North Carolina employee’s withholding allowance certificate, using Form NC-4, Form NC-4 EZ, or Form NC-4 NRA. Withholding must be done according to the certificate on each wage payment.",{"name":115,"@type":106,"acceptedAnswer":116},"What are the employer’s filing and payment duties after the end of employment and by year-end?",{"text":117,"@type":109},"Employers must give employees a Federal Form W-2 on or before January 31, and provide required 1099 forms for nonwage compensation and other reportable distributions. Employers also must file Form NC-3 (Annual Withholding Reconciliation) electronically and meet the due date requirements described in the publication.","https://schema.org",{"og:url":78,"og:type":120,"og:title":59,"og:site_name":91,"og:description":61},"article",{"robots":122,"canonical":78},"index,follow",{"doc_id":124,"site_id":56},303729,1789806525,{"code":4,"msg":5,"data":127},{"doc_id":124,"user_id":128,"nickname":88,"user_avatar":129,"doc_module":9,"category_id":50,"category_name":51,"doc_title":59,"doc_description":61,"doc_content":130,"file_id":131,"file_url":132,"file_type":133,"file_size":134,"view_count":9,"is_deleted":4,"is_public":9,"is_downloadable":9,"audit_status":9,"page_count":135,"language":136,"language_code":57,"site_id":56,"html_lang":57,"table_of_contents":137,"faqs":138,"seo_title":139,"seo_description":61,"update_tm":125,"read_time":140},5909892079670,"https://ap-avatar.wpscdn.com/davatar_276721f389ce27ea32af1340a28f341c","NC-30  \nWeb  \n11-25  \nNorth Carolina  \n[ncdor.gov](ncdor.gov)  \n2026 Income Tax Withholding Tables and Instructions for Employers  \nNew for 2026  \n• As a result of Session Law 2023-134, the individual income tax rate for tax year 2026 will be 3.99% . This change is reflected in the tables and computations included in this publication, and withholding allowance certificate forms published on the Department’s website.  \nYou can file your return and pay your tax online at [ncdor.gov/file-pay](ncdor.gov/file-pay).  \nIssued by: North Carolina Department of Revenue, PO Box 25000, Raleigh, NC 27640-0001  \nCalendar of Employer’s Duties  \nAt The Time a New  \nEmployee is Hired 􀀮􀀮􀀮􀀮􀀮􀀮􀀮􀀮􀀮􀀮􀀮􀀮􀀮􀀮􀀮􀀮􀀮􀀮􀀮􀀮􀀮􀀮􀀮􀀮􀀮􀀮􀀮􀀮􀀮􀀮􀀮􀀮􀀮 Obtain a North Carolina Employee’s Withholding Allowance Certificate, Form NC-4, Form NC-4 EZ, or Form NC-4 NRA. On each payment of wages to an employee, withhold North Carolina income tax in accordance with the employee’s withholding allowance certificate.  \nOn or Before January 31  \nand At The End of Employment 􀀮􀀮􀀮􀀮􀀮􀀮􀀮 Give each employee who received wages a Federal Form W-2, Wage and Tax Statement.  \nOn or Before January 31 or, if You Terminate Your Business, On or Before the Last Day of the Month Following the End of the Calendar Quarter in Which You Closed Your  \nAlso, give each payee who received nonwage compensation for services performed in North Carolina a Form NC-1099M, Compensation Paid to a Payee. In lieu of Form NC-1099M, you may give each payee a Federal Form 1099-MISC , Miscellaneous Information, or Federal Form 1099-NEC , Nonemployee Compensation. Give each recipient of retirement distributions a completed Federal Form 1099-R, Distributions From Pensions, Annuities, Retirement or Profit-Sharing Plans, IRAs, Insurance Contracts, etc. Give each foreign person who receives U.S. source income that is subject to federal income tax withholding a completed Federal Form 1042-S, Foreign Person’s U.S. Source Income Subject to Withholding, if the income reported on Form 1042-S is North Carolina source income or if the income was subject to North Carolina income tax withholding.  \nBusiness 􀀮􀀮􀀮􀀮􀀮􀀮􀀮􀀮􀀮􀀮􀀮􀀮􀀮􀀮􀀮􀀮􀀮􀀮􀀮􀀮􀀮􀀮􀀮􀀮􀀮􀀮􀀮􀀮􀀮􀀮􀀮􀀮􀀮􀀮􀀮􀀮􀀮􀀮􀀮􀀮􀀮􀀮􀀮􀀮􀀮􀀮􀀮􀀮􀀮􀀮􀀮􀀮 Electronically file Form NC-3 , Annual Withholding Reconciliation, and the State’s copies of the forms W-2, W-2G, 1099-MISC, 1099-NEC, 1099-R, NC-1099M, or 1042-S. If you terminate your business, you must file Form NC-3 and all required W-2 and 1099 statements that are available to you by the due date of Form NC-3 . You must file the remaining W-2 and 1099 statements when they become available to you, but no later than January 31 of the following year.  \nOn February 16 􀀮􀀮􀀮􀀮􀀮􀀮􀀮􀀮􀀮􀀮􀀮􀀮􀀮􀀮􀀮􀀮􀀮􀀮􀀮􀀮􀀮􀀮􀀮􀀮􀀮􀀮􀀮􀀮􀀮􀀮􀀮􀀮􀀮􀀮􀀮􀀮􀀮􀀮􀀮􀀮 Begin withholding for each employee who previously claimed an exemption from withholding but has not given you a new Form NC-4 EZ, for the current year. In such situations, if the employee does not give you a new, completed Form NC-4 EZ or Form NC-4 , withhold  \nDue Dates for: North Carolina income tax as if the employee is single with no allowances.  \nQuarterly Filers 􀀮􀀮􀀮􀀮􀀮􀀮􀀮􀀮􀀮􀀮􀀮􀀮􀀮􀀮􀀮􀀮􀀮􀀮􀀮􀀮􀀮􀀮􀀮􀀮􀀮􀀮􀀮􀀮􀀮􀀮􀀮􀀮􀀮􀀮􀀮􀀮􀀮􀀮􀀮 See Section 14 for reporting and paying the tax withheld on a quarterly basis.  \nMonthly Filers 􀀮􀀮􀀮􀀮􀀮􀀮􀀮􀀮􀀮􀀮􀀮􀀮􀀮􀀮􀀮􀀮􀀮􀀮􀀮􀀮􀀮􀀮􀀮􀀮􀀮􀀮􀀮􀀮􀀮􀀮􀀮􀀮􀀮􀀮􀀮􀀮􀀮􀀮􀀮􀀮􀀮 See Section 15 for reporting and paying the tax withheld on a monthly basis.  \nSemiweekly Filers 􀀮􀀮􀀮􀀮􀀮􀀮􀀮􀀮􀀮􀀮􀀮􀀮􀀮􀀮􀀮􀀮􀀮􀀮􀀮􀀮􀀮􀀮􀀮􀀮􀀮􀀮􀀮􀀮􀀮􀀮􀀮􀀮􀀮 See Section 16 for reporting and paying the tax withheld on a semiweekly basis.  \nNOTE: If any due date falls on a Saturday, Sunday, or legal holiday, use the next business day. Semiweekly filers have at least three business days following the close of the semiweekly period to pay the required North Carolina income tax withheld 􀀮 If any of the three weekdays after the end of a semiweekly period is a legal holiday, the semiweekly filer will have an additional day for each day that is a legal holiday􀀮  \nTable of Contents  \nSection Page Section Page  \n1. General Information ..............................................","cbCair7BkzSufXqn","https://ap.wps.com/l/cbCair7BkzSufXqn","pdf",570759,57,"English","# 1. General Information\n## 2. Who Are Employers?\n# 3. Withholding Identification Number\n## 4. Who Are Employees?\n# 5. Treatment of Residents and Nonresidents\n# 6. Withholding from Pensions, Annuities, and Deferred Compensation\n# 7. Withholding from Nonwage Compensation\n# 8. Payee’s Taxpayer Identification Number\n# 9. Withholding from Wages\n# 10. Payments Exempt From Withholding\n# 11. Payroll Period\n# 12. Supplemental Wages\n# 13. Employee’s Withholding Allowance Certificates, Form NC-4, Form NC-4 EZ, or Form NC-4 NRA\n# 14. Quarterly Returns and Payments\n# 15. Monthly Returns and Payments\n# 16. Semiweekly Payments\n# 17. Paying Withholding Tax Electronically\n# 18. Electronic Funds Transfer (EFT)\n# 19. Adjustments\n# 20. Federal Corrections\n# 21. Payment of Tax\n# 22. Wage and Tax Statements\n# 23. Annual Withholding Reconciliation\n# 24. Informational Return","[{\"question\":\"What change affects the 2026 withholding calculations for individual income tax?\",\"answer\":\"For tax year 2026, the individual income tax rate is 3.99%. This change is reflected in the tables, computations, and related withholding allowance certificate forms.\"},{\"question\":\"Which withholding allowance certificate forms must employers obtain from employees?\",\"answer\":\"Employers must obtain a North Carolina employee’s withholding allowance certificate, using Form NC-4, Form NC-4 EZ, or Form NC-4 NRA. Withholding must be done according to the certificate on each wage payment.\"},{\"question\":\"What are the employer’s filing and payment duties after the end of employment and by year-end?\",\"answer\":\"Employers must give employees a Federal Form W-2 on or before January 31, and provide required 1099 forms for nonwage compensation and other reportable distributions. Employers also must file Form NC-3 (Annual Withholding Reconciliation) electronically and meet the due date requirements described in the publication.\"}]","2026 Income Tax Withholding Tables and Instructions for Employers | PDF",20]